Publicis Groupe SA (the "Company") is a French limited liability Company (société anonyme) with a Board of Directors, governed by Articles L. 225-17 to L. 225-56 of the French Commercial Code. The headquarters is located at 133, avenue des Champs-Élysées, 75008 Paris, France.
The Company’s consolidated financial statements include the Company and its subsidiaries (collectively referred to as “the Group”). The Group operates across the entire marketing and communications value chain, from strategic consulting to execution. The Group’s strategy is to be its clients' preferred partner thanks to an integrated approach enabling them to increase their market share and accelerate their development in a new era of commerce.
Pursuant to European Regulation No. 1606/2002 of July 19, 2002, the Publicis Groupe's condensed consolidated financial statements as of June 30, 2025 were prepared in accordance with IAS 34 "Interim Financial Reporting" as adopted by the European Union (EU) and published by the IASB (International Accounting Standards Board). They should be read in conjunction with the Group's latest annual financial statements for the financial year ended December 31, 2024, presented in the universal registration document filed with the Autorité des marchés financiers (AMF) on April 30, 2025 ("2024 Universal Registration Document").
They do not include all the information required for a complete set of financial statements prepared in accordance with IFRS. However, they include a selection of notes leading to significant events and transactions in order to understand the changes that have occurred in the Group's financial position and performance since the last annual financial statements.
The half-year consolidated financial statements as of June 30, 2025, as well as the notes and related notes, were approved by the Board of Directors on July 16, 2025.
The consolidated financial statements are presented in euros, which is the Company's functional currency. Amounts are rounded to the nearest million euros, unless otherwise indicated.
The interim financial statements are prepared using the same accounting principles as the financial statements for the year ended December 31, 2024, subject to the specific requirements of IAS 34 and the application of new standards mentioned below.
For the periods presented, the standards and interpretations adopted by the European Union are aligned with those published by the International Accounting Standards Board (IASB), except for texts currently being endorsed, which have no impact on the Group’s financial statements. Thus, the Group’s financial statements comply with both IFRS standards adopted by the European Union and those endorsed by the IASB.
The Group’s application of the new standards and interpretations adopted by the European Union whose application is mandatory as of January 1, 2025 has no material impact on the Group’s financial statements and concerns the amendments to IAS 21 - Lack of exchangeability (published by the IASB on August 15, 2023, applicable to financial years beginning on January 1, 2025).
As of June 30, 2025, the Group has not early applied any new standard or interpretation. The Group does not expect the adoption of future IFRS standards to have a material impact on the financial statements of future periods with the exception of IFRS 18, the potential impact of which is currently being assessed.
In preparing these consolidated financial statements, the Group has made estimates and judgments. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognized prospectively.
The Group bases its estimates on past experience and on a series of other assumptions deemed reasonable under the circumstances, to measure the amounts to be used for the Group’s assets and liabilities. Actual results may differ from these estimates.
The significant judgments made by the Group in applying the accounting policies and the main sources of estimation uncertainty are identical to those described in the latest annual financial statements.
In particular, the Group does not expect these sources of estimation uncertainty to be significantly affected by future macroeconomic, technological, social and climate changes.
