2024 universal registration document

This item breaks down as follows:

€ millions	2024	2023	2022
Capital gains and losses on disposals of property, plant and equipment and intangible assets⁽¹⁾	Capital gains and losses on disposals of property, plant and equipment and intangible assets ⁽¹⁾ 2024 (15.2)	Capital gains and losses on disposals of property, plant and equipment and intangible assets ⁽¹⁾ 2023 (6.7)	Capital gains and losses on disposals of property, plant and equipment and intangible assets ⁽¹⁾ 2022 7.4
Impairment of property, plant and equipment and intangible assets⁽²⁾	Impairment of property, plant and equipment and intangible assets ⁽²⁾ 2024 (50.8)	Impairment of property, plant and equipment and intangible assets ⁽²⁾ 2023 (270.6)	Impairment of property, plant and equipment and intangible assets ⁽²⁾ 2022 (39.0)
Restructuring costs⁽³⁾	Restructuring costs ⁽³⁾ 2024 (237.1)	Restructuring costs ⁽³⁾ 2023 (88.5)	Restructuring costs ⁽³⁾ 2022 (172.6)
Other⁽⁴⁾	Other ⁽⁴⁾ 2024 (134.6)	Other ⁽⁴⁾ 2023 (84.1)	Other ⁽⁴⁾ 2022 (22.5)
TOTAL	TOTAL 2024 (437.7)	TOTAL 2023 (449.9)	TOTAL 2022 (241.5)

(1) Including:
- in 2024, the impact of the sale of two distribution centres and a factory in Israel (€10.5 million) and the sale of a factory in Turkey (-€26.2 million);
- in 2023, the residual impact of the sale of Logocos in Germany (-€5 million);
- in 2022, mainly the capital loss (-€8.8 million) on the assets disposal of Dermablend in the United States.
(2) Including:
- in 2024, the impairment of intangible assets of the Multicultural Brands Cash Generating Unit (€49.9 million);
- in 2023, the impairment of the goodwill of IT Cosmetics (€250 million) and that of the brand Decléor (€20 million);
- in 2022, the impairment of the brand Decléor (-€39 million).
(3) Including:
- in 2024, the restructuring of the distribution of the Consumer Products, Professional Products and Operations Divisions in Europe and the United States (€74 million), the strategic reorganization projects of the global Luxe Division (€31.9 million) and the resizing project of the Group's organisations (€80.5 million);
- in 2023, the restructuring of the organisation and distribution of the Consumer Products and Professional Products Divisions in Europe (€39 million), the strategic reorganisation of legal entities in France (€17 million), the recognition following French pension reforms of additional charges on advanced leave provisions from previous restructuring (€7 million) and additional impairment concerning the right to use in Brazil (€9 million);
- in 2022, mainly the loss resulting from the sale of Logocos for €114.6 million following the signing of an agreement on 2 December 2022 (this project should be completed by March 2023), the continued restructuring of the sales forces in the Consumer Products Division in Europe (€14.5 million) and the reorganisation of the operational structures in Europe and Sapmena (€23.1 million).
(4) Including:
- in 2024, costs related to some products litigations (€99.9 million), corporate philanthropy donations (€28.3 million) and costs related to acquisitions and post-acquisition reorganisations (€20.7 million);
- in 2023, corporate philanthropy donations (€29 million) and acquisition costs (€46 million);
- in 2022, corporate philanthropy donations (€25.3 million), exceptional costs associated with the conflict in Ukraine (€18.4 million), and acquisition-related costs (€14.9 million), partially offset by the downward revaluation of earn-out liabilities (-€21.2 million).

Note 5 Number of employees, personnel costs and employee benefits CSRD

5.1 Number of employees

	31.12.2024	31.12.2023	31.12.2022
Europe	Europe 31.12.2024 37,166	Europe 31.12.2023 36,839	Europe 31.12.2022 34,856
North America	North America 31.12.2024 15,829	North America 31.12.2023 15,931	North America 31.12.2022 14,788
North Asia	North Asia 31.12.2024 23,281	North Asia 31.12.2023 23,783	North Asia 31.12.2022 21,387
SAPMENA – SSA	SAPMENA – SSA 31.12.2024 9,257	SAPMENA – SSA 31.12.2023 9,339	SAPMENA – SSA 31.12.2022 7,797
Latin America	Latin America 31.12.2024 8,864	Latin America 31.12.2023 8,713	Latin America 31.12.2022 8,541
TOTAL⁽¹⁾	TOTAL⁽¹⁾ 31.12.2024 94,397	TOTAL⁽¹⁾ 31.12.2023 94,605	TOTAL⁽¹⁾ 31.12.2022 87,369

(1) Excluding employees of equity-accounted companies.

NUMBER OF EMPLOYEES BY GEOGRAPHIC ZONE⁽¹⁾

This chart shows the workforce distribution by geographic zone.

As of 31.12.2022

Europe: 39.9%

North America: 16.9%

North Asia: 24.5%

SAPMENA–SSA: 8.9%

Latin America: 9.8%

As of 31.12.2023

Europe: 38.9%

North America: 16.8%

North Asia: 25.1%

SAPMENA–SSA: 9.9%

Latin America: 9.2%

As of 31.12.2024

Europe: 39.4%

North America: 16.8%

North Asia: 24.7%

SAPMENA–SSA: 9.8%

Latin America: 9.4%

2024 universal registration document

5. 2024 Consolidated Financial Statements

Note 5 Number of employees, personnel costs and employee benefits CSRD

5.1 Number of employees