In accordance with the French law on the Modernisation of the Economy of 4 August 2008 and Articles L. 441-14 and D. 441-6 of the French Commercial Code, past due invoices issued and received but not paid at 31 December 2023 are broken down as follows:
| Article D. 441-6 I.-1°: Past due invoices received but not paid at the closing date | Article D. 441-6 I.-2°: Past due invoices issued but not paid at the closing date | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 0 days (indicative) | 1 - 30 days | 31 - 60 days | 61 - 90 days | 91 days or more | Total (1 day or more)(1) | 0 days (indicative) | 1 - 30 days | 31 - 60 days | 61 - 90 days | 91 days or more | Total (1 day or more) | |
| A. Late payment tranches | ||||||||||||
| Number of invoices concerned | 7 | 838 | 126 | 9,826 | ||||||||
| Total amount of invoices concerned, including taxes(2) | (3,710,703) | (1,271,579) | 252,831 | 554,632 | 797,380 | 333,264 | (10,010,231) | 60,952,910 | 22,292,082 | (2,179,518) | 7,697,252 | 88,762,726 |
| Percentage of total amount of purchases (including taxes) for the financial year(2) | -0.09% | -0.03% | 0.01% | 0.01% | 0.02% | 0.01% | ||||||
| Percentage of sales (including tax) for the financial year(2) | -0.18% | 1.09% | 0.40% | -0.04% | 0.14% | 1.41% | ||||||
| B. Invoices excluded from A. because of disputed or unrecognised payables and receivables | ||||||||||||
| Number of invoices excluded | 444 | 9 | ||||||||||
| Total amount of invoices excluded | 8,606,396 | 198,178 | ||||||||||
| C. Benchmark payment terms used (contractual or statutory term, Article L. 441-6 or L. 443-1 of the French Commercial Code) | ||||||||||||
| Benchmark payment terms used to calculate late payments |
Contractual payment terms: 45 days from end of month Statutory payment terms: 45 days from end of month |
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|
€ millions Sales |
2024 | 2023 | % change |
|---|---|---|---|
| 1st quarter |
1 stquarter 2024 1,201.8 |
1 stquarter 2023 1,823.1 |
1 stquarter % change -34.08% |
| 2nd quarter |
2 ndquarter 2024 1,249.8 |
2 ndquarter 2023 1,821.3 |
2 ndquarter % change -31.38% |
| 3rd quarter |
3 rdquarter 2024 1,172.4 |
3 rdquarter 2023 1,118.8 |
3 rdquarter % change +4.79% |
| 4th quarter |
4 thquarter 2024 1,239.5 |
4 thquarter 2023 1,219.5 |
4 thquarter % change +1.64% |
| TOTAL |
TOTAL 2024 4,863.4 |
TOTAL 2023 5,982.7 |
TOTAL % change -18.71% |
Sales includes sales of goods net of any rebates and discounts granted, along with services provided and technology royalties. The fall in net sales is mainly due to partial contributions of assets carried out on 1 July 2023.
