Press Release: Sodexo Fiscal 2025 results in line with revised guidance; Fiscal 2026 as a transition year laying foundation for the future

Dow Jones10-23

Issy-les-Moulineaux, October 23, 2025

Sodexo (Euronext Paris FR 0000121220-OTC: SDXAY)

   -- Fiscal 2025 results: 
 
          -- Organic revenue growth of +3.3%, or +3.7% underlying1 
 
          -- Underlying operating profit margin at 4.7%, up +10bps at constant 
             currencies 
 
          -- Underlying group net profit at 785 million euros, up +3.7% at 
             constant currencies 
 
          -- Solid free cashflow; net debt/EBITDA ratio of 1.8x 
 
          -- Proposed dividend of 2.70 euros, in line with the Group dividend 
             policy 
 
   -- Evolution within the governance 
 
          -- Appointment of Thierry Delaporte as Chief Executive Officer, 
             effective November 10, 2025 
 
          -- Board evolutions to be proposed at the Shareholders Meeting on 
             December 16, 2025 
 
   -- Fiscal 2026 guidance: 
 
          -- Organic revenue growth between +1.5% and +2.5% 
 
          -- Underlying operating profit margin to be slightly lower than 
             Fiscal 2025 

At the Board of Directors meeting held on October 22, 2025, chaired by Sophie Bellon, the Board approved the consolidated accounts of Sodexo for the fiscal year ended August 31, 2025.

Fiscal 2025 key figures and highlights

 
                                                               CHANGE AT 
(in million euros)      FISCAL 2025  FISCAL 2024  CHANGE   CONSTANT CURRENCIES 
Revenues                     24,074       23,798   +1.2%                 +2.9% 
----------------------  -----------  -----------  ------  -------------------- 
Organic growth                +3.3%        +7.9% 
----------------------  -----------  -----------  ------  -------------------- 
UNDERLYING OPERATING 
 PROFIT                       1,139        1,109   +2.7%                 +5.0% 
----------------------  -----------  -----------  ------  -------------------- 
UNDERLYING OPERATING 
 PROFIT MARGIN                 4.7%         4.7%  -- bps               +10 bps 
----------------------  -----------  -----------  ------  -------------------- 
Other operating income 
 and expenses                 (154)         (58) 
----------------------  -----------  -----------  ------  -------------------- 
OPERATING PROFIT                985        1,051  (6.3%)                (4.8%) 
----------------------  -----------  -----------  ------  -------------------- 
Net financial expense          (88)         (63) 
----------------------  -----------  -----------  ------  -------------------- 
Tax charge                    (198)        (249) 
----------------------  -----------  -----------  ------  -------------------- 
Effective tax rate            22.2%        25.4% 
----------------------  -----------  -----------  ------  -------------------- 
GROUP NET PROFIT FROM 
 CONTINUING OPERATIONS 
 - Group share                  695          738  (5.8%)                (4.1%) 
----------------------  -----------  -----------  ------  -------------------- 
Basic EPS from 
 Continuing Operations 
 (in euros)                    4.76         5.04  (5.6%) 
----------------------  -----------  -----------  ------  -------------------- 
UNDERLYING NET PROFIT 
 FROM CONTINUING 
 OPERATIONS - Group 
 share                          785          775   +1.3%                 +3.7% 
----------------------  -----------  -----------  ------  -------------------- 
Basic Underlying EPS 
 from Continuing 
 Operations (in 
 euros)                        5.37         5.29   +1.5% 
----------------------  -----------  -----------  ------  -------------------- 
 

Line labeled "Group Net profit from continuing operations" reflects the presence of discontinued operations in Fiscal 2024. No discontinued contribution in Fiscal 2025.

Sodexo Chairwoman and CEO Sophie Bellon said:

"Over the past four years, we have repositioned Sodexo as a pure-play food and services company. We have streamlined our portfolio, sharpened our focus on core activities, whilst continuing the transformation of our operating model. These efforts have set a strong foundation for sustainable performance.

Our Fiscal 2025 results reflect both the progress achieved and the operational challenges we faced, particularly in the U.S. For Fiscal 2026, we remain laser-focused on addressing these challenges, with clear action plans already underway.

The appointment of Thierry Delaporte as Chief Executive Officer marks the opening of a new chapter for Sodexo, with commercial acceleration and rigorous execution being our key priorities. I am confident that our new governance structure will support the Group's next stage of development and long-term success.

I want to sincerely thank all Sodexo teams for their dedication and commitment. Their engagement has been essential in driving change and positioning the Group strongly for the future."

Fiscal 2025 highlights

   -- Revenues - Fiscal 2025 consolidated revenues reached 24.1 billion euros, 
      up +1.2% year-on-year, driven by organic growth of +3.3%, partly offset 
      by a negative currency impact of -1.8% and a net contribution from 
      acquisitions and disposals of -0.3%. 
 
   -- Organic revenue growth of +3.3% (or +3.7% excluding the base effect of 
      the Olympics, the Rugby World Cup and the leap year in Fiscal 2024), 
      primarily reflects a contribution from pricing close to 3% and slight 
      positive volume and net new business contribution. 
 
   -- By geography: 
 
          -- In North America, organic growth was +2.8%, reflecting strong 
             results in Sodexo Live! and Business & Administration, and solid 
             underlying momentum in Healthcare despite timing effects, offset 
             by contract losses in Education. 
 
          -- In Europe, organic growth was +1.7%, or +2.7% excluding the base 
             effect of the Rugby World Cup and the Olympics, with progress 
             across segments, notably in Healthcare and Seniors. 
 
          -- In Rest of the World, organic growth was +7.5% primarily driven by 
             India, Australia and Brazil, as Sodexo continues to strengthen its 
             positioning and gain market share. Growth in most other countries 
             remained robust. 
 
   -- Underlying operating profit was 1.1 billion euros, corresponding to an 
      Underlying operating margin of 4.7%, up +5% and +10 basis points at 
      constant currencies. The improvement was supported by procurement 
      efficiencies and benefits from the Global Business Services project, 
      which offset ongoing investments to support growth. Europe and the Rest 
      of the World contributed to margin expansion at constant currencies, 
      while North America remained stable. 
 
   -- Other operating income & expenses amounted to -154 million euros, mainly 
      from restructuring expenses and amortization of purchased intangible 
      assets. The prior year number included a one-off gain from the disposal 
      of the Homecare business. 
 
   -- Operating profit was 985 million euros, compared to 1,051 million euros 
      in the prior year, reflecting year-on-year differences in other operating 
      income and expenses. 
 
   -- Net financial expense amounted to 88 million euros, compared to 63 
      million in the prior year, mainly due to lower one-off gains than in the 
      previous year (including compensatory interests and dividends). During 
      the year, the Group continued to optimize its financing structure through 
      the cash repayment of its 700 million euros bond maturing in April 2025, 
      the 1.1 billion U.S dollars notes issuance by Sodexo Inc. in May 2025, 
      and the partial repurchase of existing debt, thereby supporting liquidity 
      and financial flexibility. 
 
   -- The Effective tax rate was 22.2%, reflecting mainly the update of the 
      risk related to Sodexo S.A. tax audit, following the finalization of 
      related procedures during the period, and the recognition of previously 
      unrecognized tax losses in France. 
 
   -- Group Net profit was 695 million euros, down from 738 million euros last 
      year, the difference mainly reflecting an exceptional capital gain in the 
      prior year. Underlying net profit amounted to 785 million euros, up +3.7% 
      at constant currencies. The resulting underlying EPS was 5.37 euros. 
 
   -- The Board proposes a dividend of 2.70 euros, up +1.9% from the previous 
      year, and in line with the Group dividend policy of a 50% pay-out ratio 
      based on underlying net income. It will be proposed at the Shareholders 
      Meeting on December 16, 2025. 
 
   -- Free cash flow amounted to 459 million euros, including an exceptional 
      tax outflow related to the finalization of the tax audit of Sodexo S.A. 
      Working capital was well contained and capex stood at 2% of revenue. 
 
   -- Net M&A expenditure totaled 93 million euros, driven by the acquisitions 
      of CRH Catering in the United States and Agap'Pro, a GPO in France, which 
      were partly offset by some disposals in non-core activities. The Group 
      also agreed to acquire Grupo Mediterránea in Spain, with closing 
      expected by the end of calendar year 2025, reinforcing its presence in 
      key food markets. 
 
   -- Net debt increased to 2.7 billion euros, from 2.6 billion euros at the 
      end of Fiscal 2024, mainly due to the exceptional tax outflow. As a 
      result, the Net debt to EBITDA ratio was 1.8x, compared to 1.7x at the 
      end of Fiscal 2024, within the target range of 1-2x. 

Commercial momentum

   -- Client retention2 was 94%, reflecting the loss of a large global FM 
      account (--50 bps impact) and weaker performance in the U.S. Education 
      segment. 
 
   -- New signings2 totaled 1.7 billion euros, with a strong start to the year 
      followed by a softer second half, partly mitigated by successful 
      cross-selling. 

Leading the way in sustainability

In Fiscal 2025, Sodexo continued to strengthen its positive impact:

   -- 80% employee engagement and lowest-ever Lost Time Injury Rate of 0.45, 
      reflecting continued progress in workplace safety, 
 
   -- significant carbon reductions, achieving total greenhouse gas emissions 
      reductions of -19.3% compared to 2017 (including -37.7% for Scopes 1 and 
      2) 
 
   -- -47.6% decrease in food waste, in close collaboration with clients, 
      suppliers, and partners. 

The Group is also publishing its first CSRD-compliant sustainability statement, reinforcing governance and transparency.

Building on this progress, Better Tomorrow 2028 sets a new roadmap to strengthen the Company's social, environmental and societal impact, thereby contributing to its long-term resilience.

Sodexo Governance

Dissociated governance structure, as of November 10, 2025

   -- Thierry Delaporte as Group Chief Executive Officer; 
 
   -- Sophie Bellon as non-executive Chairwoman of the Board of Directors for 
      the duration of her mandate. 

Changes in the Board of Directors

   -- Gilles Pélisson will succeed Luc Messier as Lead independent 
      Director, effective November 10, 2025. 
 
   -- Véronique Laury and Cécile Tandeau de Marsac, who have 
      contributed strongly to the Board and its Committees over their 
      respective 6- and 9-year tenures, have chosen not to seek renewal of 
      their terms. 

The Board will propose several resolutions relative to its composition to strengthen the diversity of its expertise and its knowledge of the North American markets. The following appointments and renewals will be proposed at the Shareholders Meeting on December 16, 2025:

   -- the appointment of Geneviève Bich as an independent Director for a 
      three-year term. If approved, she will chair the Compensation Committee 
      and sit on the Nominating Committee. 
 
   -- the appointment of Françoise Colpron as an independent Director for 
      a three-year term. If approved, she will serve on the Audit Committee. 
 
   -- the renewal of Luc Messier's term as independent Director for a 
      three-year term. If approved, he will chair the Sustainability Committee 
      and remain a member of the Nominating and Audit Committees. 
 
   -- the appointment of Bellon SA, represented by Patrice de Talhouët for 
      a three-year term to replace his individual mandate as non-independent 
      Director. If approved, he will be a member of the Sustainability and the 
      Audit Committees. 

All the resolutions and detailed information on the Board's composition and governance will be presented in Sodexo's Universal Registration Document, to be soon filed with the AMF (French financial markets authority).

Outlook

For Fiscal 2026, in line with current operational priorities, Sodexo provides the following outlook:

   -- Organic growth to be between +1.5% and +2.5%, reflecting a minimum +2% 
      contribution from pricing, neutral to moderate contribution from both 
      like-for-like volume and net new business, and a one-off reclassification 
      triggered by the renewal of a large contract; 
 
   -- Underlying operating profit margin to be slightly lower than Fiscal 2025, 
      reflecting the mix and phasing of our growth drivers and targeted 
      investments to enhance our Group's foundations for profitable growth. 

(_______________________________________)

(1) Excluding the base effect of the Olympics, Rugby World Cup and leap year in Fiscal 2024.

(2) Retention and new signings are based on annualized revenue of contracts gained or lost during the period, irrespective of contract dates.

******************

Conference call

Sodexo will hold a conference call (in English) today at 9:00 a.m. (Paris time), 8:00 a.m. (London time) to comment on these Fiscal 2025 Results.

To join the call:

   -- from the UK / International, please dial: +44 (0) 121 281 8004 
 
   -- from France, please dial: +33 (0) 1 70 91 87 04 
 
   -- from the USA, please dial: +1 718 705 8796 

Access Code: 07 26 13

A live audio webcast is also available on www.sodexo.com.

The press release, presentation and webcast will be available on the Group website www.sodexo.com in both the "Newsroom" section and the "Investors -- Financial Results" section.

Sodexo Fiscal 2026 financial calendar

 
 
Fiscal 2025 Annual Shareholders Meeting  December 16, 2025 
Fiscal 2026 First quarter Revenues       January 8, 2026 
Fiscal 2026 First half Results           April 10, 2026 
Fiscal 2026 Third quarter Revenues       July 2, 2026 
Fiscal 2026 Full year Results            October 23, 2026 
Fiscal 2026 Annual Shareholders Meeting  December 16, 2026 
 
 

These dates are indicative and may be subject to change without notice. Regular updates are available in the calendar on our website www.sodexo.com

About Sodexo

Founded in Marseille in 1966 by Pierre Bellon, Sodexo is the leader in Food and Services, shaping better everyday experiences at every moment in life: work, heal, learn and play. The Group stands out for its independence, its founding family shareholding and its responsible business model. With its services, Sodexo meets all the challenges of everyday life with a dual goal: to improve the quality of life of our employees and those we serve, and contribute to the economic, social and environmental progress in the communities where we operate. For Sodexo, growth and social commitment go hand in hand. Our purpose is to create a better everyday for everyone to build a better life for all.

Sodexo is included in the CAC Next 20, Bloomberg France 40, CAC SBT 1.5, FTSE 4 Good and DJSI indices.

Sodexo Key figures

   -- 24.1 billion euros Fiscal 2025 consolidated revenues 
 
   -- 426,000 employees as at August 31, 2025 
 
   -- #2 France-based private employer worldwide 
 
   -- 43 countries 
 
   -- 80 million consumers served daily 
 
   -- 8.3 billion euros in market capitalization (as at October 22, 2025) 
 
 
  Contacts 
  Analysts and Investors        Media 
  Juliette Klein                Mathieu Scaravetti 
   +33 1 57 75 80 27             +33 6 28 62 21 91 
   juliette.klein@sodexo.com     mathieu.scaravetti@sodexo.com 
 
 

******************

About Geneviève Bich

A Canadian national, Geneviève is a recognized expert in human resources, with extensive leadership experience across major Canadian companies and board-level responsibilities.

Geneviève is Vice President, Human Resources at Metro Inc., a leader in the food and pharmacy industry in Canada. Prior to joining Metro, Geneviève held similar positions at Aimia Inc., Groupe Dynamite and Bell. She is a member of the Board of Directors of Hydro-Québec, Chair of the Board's Human Resources Committee and a member of the Governance and Customer Experience Committee. She actively supports several community organizations in Montreal. Geneviève is graduated in psychology from McGill University and in law from the Université de Montréal.

She is a member of the Barreau du Québec and the Ordre des conseillers en ressources humaines agréés du Québec.

About Françoise Colpron

A dual U.S. and Canadian national, Françoise is a seasoned corporate director and strategic executive with over 30 years of global legal and business experience, including 25 years in the automotive industry.

She began her career as a lawyer at Ogilvy Renault in Canada and then in Hong Kong. She joined Valeo in 1998, and had several roles, first in the legal department in Paris, then as General Counsel for North and South America, and finally as Group President for North America, from 2008 through 2022. During her tenure, Françoise successfully led the Region during the 2009 economic downturn, through the transformation of the automotive industry in terms of autonomous driving and electrification, as well as the various challenges of Covid and talent and supply shortages. Françoise established strong relationships with automotive customers and local communities, and a strong branding as an employer of choice.

She serves on the Boards of Directors of Sealed Air, Celestica, and Veralto, contributing to governance, human ressources, nominating, audit and compensation committees.

She holds a law degree from the University of Montreal and is fluent in English, French, and Spanish.

******************

Fiscal 2025 Activity Report

1.1 Fiscal 2025 Performance of Sodexo

1.1.1 Consolidated income statement

 
                                                                   CHANGE 
(in million euros)           FISCAL 2025  FISCAL 2024  CHANGE   CONSTANT RATES 
Revenues                          24,074       23,798   +1.2%            +2.9% 
---------------------------  -----------  -----------  ------  --------------- 
Organic growth                     +3.3%        +7.9% 
---------------------------  -----------  -----------  ------  --------------- 
UNDERLYING OPERATING PROFIT        1,139        1,109   +2.7%            +5.0% 
---------------------------  -----------  -----------  ------  --------------- 
UNDERLYING OPERATING PROFIT 
 MARGIN                             4.7%         4.7%   0 bps          +10 bps 
---------------------------  -----------  -----------  ------  --------------- 
Other operating income and 
 expenses                          (154)         (58) 
---------------------------  -----------  -----------  ------  --------------- 
OPERATING PROFIT                     985        1,051  (6.3%)           (4.8%) 
---------------------------  -----------  -----------  ------  --------------- 
Net financial expense               (88)         (63) 
---------------------------  -----------  -----------  ------  --------------- 
Tax charge                         (198)        (249) 
---------------------------  -----------  -----------  ------  --------------- 
Effective tax rate((1)             22.2%        25.4% 
---------------------------  -----------  -----------  ------  --------------- 
NET PROFIT FROM CONTINUING 
 OPERATIONS((2) - Group 
 share                               695          738  (5.8%)           (4.1%) 
---------------------------  -----------  -----------  ------  --------------- 
Basic EPS from Continuing 
 Operations (in euros)              4.76         5.04  (5.6%) 
---------------------------  -----------  -----------  ------  --------------- 
UNDERLYING NET PROFIT FROM 
 CONTINUING OPERATIONS - 
 Group share                         785          775   +1.3%            +3.7% 
---------------------------  -----------  -----------  ------  --------------- 
Basic Underlying EPS from 
 Continuing Operations (in 
 euros)                             5.37         5.29   +1.5% 
---------------------------  -----------  -----------  ------  --------------- 
 

(1) ETR based on Pre-tax profit excluding share of profit from Equity method of 892 million euros in Fiscal 2025 and 983 million euros in Fiscal 2024.

(2) Profit attributable to non-controlling interests were 11 million euros in Fiscal 2025 and 9 million euros in Fiscal 2024.

1.1.2 Revenues

 
REVENUES             FISCAL    FISCAL   ORGANIC  EXTERNAL  CURRENCY   TOTAL 
 (in million euros)   2025      2024    GROWTH    GROWTH    EFFECT    GROWTH 
North America         11,180    11,111    +2.8%     -0.3%     -1.8%    +0.6% 
-------------------  -------  --------  -------  --------  --------  ------- 
Europe                 8,593     8,448    +1.7%     -0.4%     +0.4%    +1.7% 
-------------------  -------  --------  -------  --------  --------  ------- 
Rest of the World      4,301     4,239    +7.5%     -0.2%     -5.9%    +1.5% 
-------------------  -------  --------  -------  --------  --------  ------- 
SODEXO                24,074    23,798    +3.3%     -0.3%     -1.8%    +1.2% 
-------------------  -------  --------  -------  --------  --------  ------- 
 

Fiscal 2025 consolidated revenues reached 24.1 billion euros, up +1.2% year-on-year, despite a -1.8% negative currency impact (mainly from the U.S. dollar and several Latin American currencies) and a net contribution from acquisitions and disposals of -0.3%. Fiscal 2025 organic revenue growth was +3.3%, or +3.7% excluding the base effect of the Olympics, the Rugby World Cup and leap year in Fiscal 2024, primarily reflecting a contribution from pricing close to 3% and slight positive volume and net new business contribution.

North America delivered +2.8% organic growth, reflecting strong results in Sodexo Live! and Business & Administrations, and solid underlying momentum in Healthcare despite timing effects, offset by contract losses in Education.

In Europe, organic growth was +1.7%, or +2.7% excluding the base effect of the Olympics and the Rugby World Cup, with progress across segments, notably in Healthcare and Seniors.

In Rest of the World, organic growth was +7.5%, primarily driven by India, Australia and Brazil, as Sodexo continues to strengthen its positioning and gain market share. Growth in most other countries remained robust.

North America

 
REVENUES BY SEGMENT                                       RESTATED ORGANIC 
 (in million euros)         FISCAL 2025  FISCAL 2024         GROWTH((1) 
Business & Administrations        2,948        3,036                     +4.2% 
--------------------------  -----------  -----------  ------------------------ 
Sodexo Live!                      1,560        1,428                    +11.2% 
--------------------------  -----------  -----------  ------------------------ 
Healthcare & Seniors              3,504        3,411                     +1.8% 
--------------------------  -----------  -----------  ------------------------ 
Education                         3,168        3,236                     -1.1% 
--------------------------  -----------  -----------  ------------------------ 
NORTH AMERICA TOTAL              11,180       11,111                     +2.8% 
--------------------------  -----------  -----------  ------------------------ 
 

(1) During First half Fiscal 2025, some contracts or operations have been reallocated between segments.

Fiscal 2025 North America revenues totaled 11.2 billion euros, up +2.8% organically.

Organic growth in Business & Administrations reached +4.2%, supported by strong food services performance, cross-sales, and price increases, partly offset by contract demobilizations, including the impact of a large global FM contract exit.

Sodexo Live! delivered robust organic growth of +11.2%, fueled by strong activity in airport lounges, conference centers, stadiums and arenas.

Healthcare & Seniors organic growth was +1.8%, supported by price increases, volume growth, and cross-sales. Performance was affected by site losses in Canada and in Seniors, as well as by a slow ramp-up of new business in U.S. Healthcare, with new contracts beginning to contribute in the fourth quarter.

In Education, organic growth was -1.1%, with performance impacted by prior-period contract exits.

Europe

 
REVENUES BY SEGMENT                                       RESTATED ORGANIC 
 (in million euros)         FISCAL 2025  FISCAL 2024         GROWTH((1) 
Business & Administrations        4,746        4,681                     +1.2% 
--------------------------  -----------  -----------  ------------------------ 
Sodexo Live!                        707          750                     -6.2% 
--------------------------  -----------  -----------  ------------------------ 
Healthcare & Seniors              1,987        1,885                     +6.7% 
--------------------------  -----------  -----------  ------------------------ 
Education                         1,153        1,132                     +1.3% 
--------------------------  -----------  -----------  ------------------------ 
EUROPE TOTAL                      8,593        8,448                     +1.7% 
--------------------------  -----------  -----------  ------------------------ 
 

(1) During First half Fiscal 2025, some contracts or operations have been reallocated between segments

Fiscal 2025 Europe revenues totaled 8.6 billion euros, up +1.7% organically, or +2.7% excluding the base effect of the Olympics and the Rugby World Cup.

In Business & Administrations, organic growth was +1.2%, supported by price revisions and new site openings, though partially offset by softer activity levels in FM and the impact of some contract exits.

Sodexo Live! organic growth came in at -6.2%, or +5.1% excluding the base effect of the Olympics and the Rugby World Cup, reflecting strong tourist activity in France and robust volume growth in airport lounges and stadiums in the UK.

Healthcare & Seniors organic growth stood at +6.7%, driven by strong commercial momentum across the zone as well as sustained volume growth and price revisions.

In Education, organic revenue growth was +1.3%, reflecting the positive impact of price revisions, partly offset by the exit of some low-performing contracts in France.

Rest of the World

 
REVENUES BY SEGMENT                                       RESTATED ORGANIC 
 (in million euros)         FISCAL 2025  FISCAL 2024         GROWTH((1) 
Business & Administrations        3,708        3,694                     +6.5% 
--------------------------  -----------  -----------  ------------------------ 
Sodexo Live!                         54           46                    +20.4% 
--------------------------  -----------  -----------  ------------------------ 
Healthcare & Seniors                352          337                    +16.2% 
--------------------------  -----------  -----------  ------------------------ 
Education                           187          162                    +10.4% 
--------------------------  -----------  -----------  ------------------------ 
REST OF THE WORLD TOTAL           4,301        4,239                     +7.5% 
--------------------------  -----------  -----------  ------------------------ 
 

(1) During First half Fiscal 2025, some contracts or operations have been reallocated between segments

Fiscal 2025 Rest of the World revenues were 4.3 billion euros. Organic growth was +7.5%, underpinned by strong activity levels across most geographies, supported by price increases and solid commercial momentum. Performance was particularly strong in India, fueled by new business wins and higher volumes on existing sites, in Australia, supported by additional volumes and robust development, and in Brazil, driven by price revisions and sustained volume growth.

1.1.3 Underlying Operating Profit

Fiscal 2025 underlying operating profit was 1.1 billion euros, up +2.7%, or +5.0% excluding currency effects. The underlying operating profit margin, including corporate expenses, reached 4.7%, up +10 basis points at constant currencies.

 
                                                              UNDERLYING 
                     UNDERLYING                               OPERATING 
                     OPERATING                                  PROFIT 
                       PROFIT                                   MARGIN    CHANGE   CHANGE IN MARGIN 
                       FISCAL             CHANGE (EXCLUDING     FISCAL      IN    (EXCLUDING CURRENCY 
(in million euros)      2025     CHANGE   CURRENCY EFFECT)       2025     MARGIN      MIX EFFECT) 
                                                                             -10 
North America               645   -0.8%                +1.4%        5.8%     bps                0 bps 
-------------------  ----------  ------  -------------------  ----------  ------  ------------------- 
                                                                             +30 
Europe                      367   +8.3%                +6.7%        4.3%     bps              +20 bps 
-------------------  ----------  ------  -------------------  ----------  ------  ------------------- 
Rest of the World           211   +2.4%               +10.8%        4.9%   0 bps              +20 bps 
-------------------  ----------  ------  -------------------  ----------  ------  ------------------- 
Corporate expenses 
 / HQ costs                (84)   -2.3%                -2.3% 
-------------------  ----------  ------  -------------------  ----------  ------  ------------------- 
UNDERLYING 
 OPERATING PROFIT         1,139   +2.7%                +5.0%        4.7%   0 bps              +10 bps 
-------------------  ----------  ------  -------------------  ----------  ------  ------------------- 
 
   -- The margin improvement reflects procurement efficiencies, benefits from 
      the Global Business Services project and some operating leverage, which 
      offset ongoing investments to support growth. 
 
   -- Performance by zone was as follows (variances at constant currencies): 
 
          -- North America: underlying operating profit increased +1.4%, with 
             the margin stable at 5.8%. 
 
          -- Europe: underlying operating profit rose +6.7%, with the margin up 
             +20 bps to 4.3%. 
 
          -- Rest of the World: underlying operating profit grew +10.8%, with 
             the margin up +20 bps to 4.9%. 

1.1.4 Net profit

 
(in million euros)                                    FISCAL 2025  FISCAL 2024 
UNDERLYING OPERATING PROFIT                                 1,139        1,109 
----------------------------------------------------  -----------  ----------- 
Net impact related to consolidation scope changes               3           90 
----------------------------------------------------  -----------  ----------- 
Restructuring and rationalization costs                      (97)         (65) 
----------------------------------------------------  -----------  ----------- 
Amortization of purchased intangible assets                  (35)         (35) 
----------------------------------------------------  -----------  ----------- 
Other                                                        (25)         (48) 
----------------------------------------------------  -----------  ----------- 
OTHER OPERATING INCOME AND EXPENSES                         (154)         (58) 
----------------------------------------------------  -----------  ----------- 
OPERATING PROFIT                                              985        1,051 
----------------------------------------------------  -----------  ----------- 
Net financial expense                                        (88)         (63) 
----------------------------------------------------  -----------  ----------- 
Net income before tax & shares accounted for equity 
 method                                                       892          983 
----------------------------------------------------  -----------  ----------- 
Tax charge                                                  (198)        (249) 
----------------------------------------------------  -----------  ----------- 
NET PROFIT FROM CONTINUING OPERATIONS (GROUP SHARE)           695          738 
----------------------------------------------------  -----------  ----------- 
UNDERLYING NET PROFIT FROM CONTINUING OPERATIONS 
 (GROUP SHARE)                                                785          775 
----------------------------------------------------  -----------  ----------- 
 

Other operating income and expenses amounted to -154 million euros, versus -58 million euros last year (which included a one-off gain on the disposal of the Homecare business). Of this, -97 million euros relate to restructuring, aimed at improving efficiency, productivity, and margins, and covering initiatives such as Global Business Services, ERP implementation, and other organizational optimizations.

As a result, the operating profit reached 985 million euros compared to 1,051 million euros in the previous year.

Fiscal 2025 net financial expenses amounted to 88 million euros, up from 63 million euros in Fiscal 2024. The increase primarily reflects lower one-off gains compared with the prior year, including compensatory interest in Brazil and the Sofinsod dividend. The new USD bond issuance had negligible impact this year, with higher coupons offset by increased interest income on cash and a gain on the tender of existing bonds.

The tax charge was 198 million euros, leading to an Effective Tax Rate of 22.2%, reflecting mainly the update of the risk related to Sodexo S.A. tax audit, following the finalization of related procedures during the period, and the recognition of previously unrecognized tax losses in France.

The share of profit of other companies accounted for using the equity method was 12 million euros compared to 13 million euros last year. Profit attributed to non-controlling interests was 11 million euros compared to the previous year amount of 9 million euros.

As a result, Group net profit was 695 million euros, compared to 738 million euros in Fiscal 2024. Underlying net profit, adjusted for other operating income and expenses net of tax, reached 785 million euros, compared to 775 million euros in Fiscal 2024, up +3.7% at constant currencies.

1.2 Consolidated financial position

1.2.1 Cash flows

 
(in million euros)                                    FISCAL 2025  FISCAL 2024 
Operating cash flow((1)                                     1,200        1,338 
----------------------------------------------------  -----------  ----------- 
Change in working capital                                    (69)         (43) 
----------------------------------------------------  -----------  ----------- 
IFRS 16 leases outflow                                      (188)        (165) 
----------------------------------------------------  -----------  ----------- 
Net capital expenditure (including new client 
 investments)                                               (484)        (469) 
----------------------------------------------------  -----------  ----------- 
Free cash flow((2)                                            459          661 
----------------------------------------------------  -----------  ----------- 
Net acquisitions                                             (93)          986 
----------------------------------------------------  -----------  ----------- 
Share buy-backs                                              (83)         (51) 
----------------------------------------------------  -----------  ----------- 
Dividends paid to shareholders                              (388)      (1,373) 
----------------------------------------------------  -----------  ----------- 
Other changes (including scope and exchange rates)             18           95 
----------------------------------------------------  -----------  ----------- 
(Increase)/decrease in net debt                              (87)          318 
----------------------------------------------------  -----------  ----------- 
 

(1) The difference with the Operating Cash Flow as presented in the consolidated cash flow statement comes from the payment of client investments during the period, presented in this table within Net Capex (within Operating Cash flow in the cash flow statement).

(2) The Group does not believe the accounting treatment introduced by IFRS 16 modifies the operating nature of its lease transactions. Accordingly, to ensure the Group's performance measures continue to best reflect its operating performance, the Group considers repayments of lease liabilities as operating items impacting the Free cash flow, which integrates all lease payments (fixed or variable). To be consistent, the lease liabilities are not included in Net debt (treated as operating items).

Free cash flow was 459 million euros compared to 661 million euros in Fiscal 2024.

Operating cash flow amounted to 1.2 billion euros down from 1.3 billion euros in the previous year, mainly due to an exceptional tax outflow related to a tax reassessment at Sodexo S.A..

Change in working capital in Fiscal 2025 was an outflow of 69 million euros, compared with a 43 million euros outflow in the previous year.

Net capital expenditure, including client investments, at 484 million euros, representing 2.0% of revenues, in line with last year.

Acquisitions net of disposals amounted to an outflow of 93 million euros in Fiscal 2025, driven by the acquisitions of CRH Catering in the United States and Agap'Pro, a GPO in France, which were partly offset by some disposals in non-core activities. The prior year inflow of 986 million euros mainly resulted from the disposal of Sofinsod for 918 million euros and the Homecare business.

The Fiscal 2025 dividend payment amounted to 388 million euros. In Fiscal 2024, the dividend payment of 1,373 million euros included the special interim dividend paid in August 2024 for 918 million euros related to the sale of Sofinsod, in addition to the ordinary dividend paid in December 2024 for the previous fiscal year which included Pluxee's contribution.

Increase in net debt for the period amounted to 87 million euros.

1.2.2 Condensed consolidated statement of financial position at August 31, 2025

 
                     AUGUST   AUGUST                       AUGUST    AUGUST 
                       31,      31,                          31,      31, 
(in million euros)    2025     2024    (in million euros)   2025      2024 
                                            Shareholders' 
Non-current assets     8,524    8,627              equity    3,786     3,782 
-------------------  -------  -------  ------------------  -------  -------- 
Current assets                            Non-controlling 
 excluding cash        4,234    4,233           interests       13        16 
-------------------  -------  -------  ------------------  -------  -------- 
                                              Non-current 
                                              liabilities    5,212     5,304 
-------------------  -------  -------  ------------------  -------  -------- 
Cash and cash                                     Current 
 equivalent            2,091    2,137         liabilities    5,838     5,914 
-------------------  -------  -------  ------------------  -------  -------- 
                                         Liabilities held 
Asset held for sale       --       27            for sale       --         8 
TOTAL ASSETS          14,849   15,024  TOTAL LIABILITIES    14,849    15,024 
                                       AND SHAREHOLDERS' 
                                       EQUITY 
-------------------  -------  -------  ------------------  -------  -------- 
 
 
(in million euros)                 AUGUST 31, 2025  AUGUST 31, 2024 
Gross debt                                   4,777            4,734 
---------------------------------  ---------------  --------------- 
Net debt                                     2,687            2,600 
---------------------------------  ---------------  --------------- 
Gearing ratio                                  71%              68% 
---------------------------------  ---------------  --------------- 
Net Debt ratio (Net Debt/EBITDA)              1.8x             1.7x 
---------------------------------  ---------------  --------------- 
 

As of August 31, 2025, net debt stood at 2.7 billion euros, compared with 2.6 billion euros at the end of Fiscal 2024. With EBITDA up 2% year-on-year, the net debt-to-EBITDA ratio stood at 1.8x, versus 1.7x as of August 31, 2024. Gearing rose by 3 points to 71%.

During the fiscal year, the 700 million euros bond maturing in April 2025, carrying a 0.75% coupon, was repaid.

On May 27, 2025, Sodexo Inc. successfully completed a USD 1.1 billion bond issuance in two tranches: USD 600 million maturing in August 2030 (5.15% coupon) and USD 500 million maturing in August 2035 (5.8% coupon). The issuance was nearly 7 times oversubscribed, reflecting strong investor demand. As part of a cash tender offer, a portion of the net proceeds from this bond issuance was used to repurchase USD 172.3 million of the Group's outstanding 2026 notes (1.634% coupon), representing 34.5% of the tranche.

At year-end, the Group's blended costs of debt was 2.7%, compared to 1.8% at the end of Fiscal 2024.

Gross debt totaled 4.8 billion euros, of which 53% denominated in euros, 40% in U.S. dollars and 7% in sterling, with an average maturity of 3.7 years. Debt was 95% fixed-rate and entirely covenant-free.

Operating cash amounted to 2,1 billion euros. Unused credit lines totaled 1.75 billion euros, with a 5-year maturity.

1.2.3 Earnings per share

Earnings per share (EPS) from continuing operations was 4.76 euros compared to 5.04 euros in Fiscal 2024. The weighted average number of shares for Fiscal 2025 was at 146,014,551 compared to 146,451,943 shares for Fiscal 2024. Underlying EPS increased to 5.37 euros compared to the prior year at 5.29 euros.

1.2.4 Proposed dividend

The Board proposes an ordinary dividend of 2.70 euros, in line with the Group policy of a 50% pay-out ratio based on underlying net income.

1.2.5 Currency effect

Exchange rate fluctuations do not generate operational risks, because each subsidiary bills its revenues and incurs its expenses in the same currency.

 
                                                                     CLOSING 
                                  AVERAGE                              RATE 
            AVERAGE    AVERAGE    RATE FY    CLOSING     CLOSING    08/31/2025 
            RATE FY    RATE FY   2025 VS.    RATE AT     RATE AT       VS. 
EUR1=         2025      2024      FY 2024   08/31/2025  08/31/2024  08/31/2024 
U.S. 
 dollar        1.100      1.082      -1.6%       1.166       1.109       -4.9% 
----------  --------  ---------  ---------  ----------  ----------  ---------- 
Pound 
 Sterling      0.842      0.857      +1.9%       0.867       0.841       -3.0% 
----------  --------  ---------  ---------  ----------  ----------  ---------- 
Brazilian 
 real          6.295      5.543     -11.9%       6.325       6.216       -1.7% 
----------  --------  ---------  ---------  ----------  ----------  ---------- 
 

In Fiscal 2025, revenues were impacted by a -1.8% currency effect, primarily reflecting the depreciation of the U.S. dollar against the euro since the beginning of the year. The weakening of several Latin American currencies, particularly the Brazilian real, also contributed to the negative impact.

As of end of Fiscal 2025, the Group operates in 43 countries. The percentage of total revenues and Underlying operating profit denominated in the main currencies is as follows:

 
                                    % OF UNDERLYING 
FISCAL 2025         % OF REVENUES   OPERATING PROFIT 
U.S. dollar                   44%                60% 
------------------  -------------  ----------------- 
Euro                          23%                 3% 
------------------  -------------  ----------------- 
UK pound Sterling              9%                10% 
------------------  -------------  ----------------- 
Brazilian real                 4%                 7% 
------------------  -------------  ----------------- 
 

The currency effect is determined by applying the previous year's average exchange rates to the current year figures.

1.2.6 Outlook

For Fiscal 2026, in line with current operational priorities, Sodexo provides the following outlook:

   -- Organic revenue growth to be between +1.5% and +2.5%, reflecting a 
      minimum +2% contribution from pricing, neutral to moderate contribution 
      from both like-for-like volume and net new business, and a one-off 
      reclassification triggered by the renewal of a large contract; 
 
   -- Underlying operating profit margin to be slightly lower than Fiscal 2025, 
      reflecting the mix and phasing of our growth drivers and targeted 
      investments to enhance our Group's foundations for sustainable 
      development. 

1.2.7 Subsequent events.

No major events have occurred since the closing of Fiscal year 2025.

1.2.8 Alternative Performance Measure definitions

Blended cost of debt

The blended cost of debt is calculated at period end and is the weighted blended financing rate on borrowings (including derivative financial instruments and commercial papers) and cash pooling balances at period end.

Financial ratios

Please refer to Chapter 4, note 4.3.1.

Free cash flow

Please refer to the section entitled Consolidated financial position.

Growth excluding currency effect

The currency effect is determined by applying the previous year's average exchange rates to the current year figures except in hyper-inflationary economies where all figures are converted at the latest closing rate for both periods when the impact is significant.

For Türkiye, despite being in hyperinflation, the average exchange rates of the previous period are used due to the lack of materiality.

Net debt

Net debt is defined as Group borrowing at the balance sheet date, less operating cash.

Organic growth

Organic growth corresponds to the increase in revenue for a given period (the "current period") compared to the revenue reported for the same period of the prior fiscal year, calculated using the exchange rate for the prior fiscal year; and excluding the impact of business acquisitions (or gain of control) and divestments, as follows:

   -- for businesses acquired (or gain of control) during the current period, 
      revenue generated since the acquisition date is excluded from the organic 
      growth calculation; 
 
   -- for businesses acquired (or gain of control) during the prior fiscal year, 
      revenue generated during the current period up until the first 
      anniversary date of the acquisition is excluded; 
 
   -- for businesses divested (or loss of control) during the prior fiscal year, 
      revenue generated in the comparative period of the prior fiscal year 
      until the divestment date is excluded; 
 
   -- for businesses divested (or loss of control) during the current fiscal 
      year, revenue generated in the period commencing 12 months before the 
      divestment date up to the end of the comparative period of the prior 
      fiscal year is excluded. 

Underlying net profit

Underlying net profit presents a net income excluding significant unusual and/or infrequent elements. Therefore, it corresponds to the Net Income Group share excluding Other Income and Expense and significant non-recurring elements in both Net Financial Expense and Income Tax Expense where relevant.

Underlying net profit per share

Underlying net profit per share presents the Underlying net profit divided by the average number of shares.

Underlying operating profit margin

The Underlying operating profit margin corresponds to Underlying operating profit divided by revenues.

Underlying operating profit margin at constant rates

The Underlying operating profit margin at constant rates corresponds to Underlying operating profit divided by revenues, calculated by converting 2025 figures at Fiscal 2024 rates, except for countries with hyperinflationary economies.

Inter-segment restatements

Some contracts or operations have been reallocated between segments, with main impacts in North America between Healthcare Seniors and Business & Administrations.

Restated revenue breakdown for Fiscal 2024:

 
                         Fiscal 2024            Q1 2024              Q2 2024              Q3 2024              Q4 2024 
-------------------  -------------------  -------------------  -------------------  -------------------  ------------------- 
REVENUES 
 (in million euros)  Published  Restated  Published  Restated  Published  Restated  Published  Restated  Published  Restated 
-------------------  ---------  --------  ---------  --------  ---------  --------  ---------  --------  ---------  -------- 
North America           11,111    11,111      3,030     3,030      2,726     2,726      2,904     2,904      2,451     2,451 
-------------------  ---------  --------  ---------  --------  ---------  --------  ---------  --------  ---------  -------- 
  Business & 
   Administrations       3,036     2,904      1,081       703        735       701        780       743        786       757 
-------------------  ---------  --------  ---------  --------  ---------  --------  ---------  --------  ---------  -------- 
  Sodexo Live!((1)       1,428     1,428         --       346        330       330        388       388        364       364 
-------------------  ---------  --------  ---------  --------  ---------  --------  ---------  --------  ---------  -------- 
  Healthcare & 
   Seniors               3,411     3,522        849       875        838       867        869       900        855       880 
-------------------  ---------  --------  ---------  --------  ---------  --------  ---------  --------  ---------  -------- 
  Education              3,236     3,257      1,100     1,106        823       828        867       873        446       450 
-------------------  ---------  --------  ---------  --------  ---------  --------  ---------  --------  ---------  -------- 
Europe                   8,448     8,448      2,196     2,196      2,058     2,058      2,096     2,096      2,098     2,098 
-------------------  ---------  --------  ---------  --------  ---------  --------  ---------  --------  ---------  -------- 
  Business & 
   Administrations       4,681     4,676      1,377     1,184      1,171     1,170      1,179     1,178      1,146     1,144 
-------------------  ---------  --------  ---------  --------  ---------  --------  ---------  --------  ---------  -------- 
  Sodexo Live!((1)         750       750         --       192        132       132        137       137        289       289 
-------------------  ---------  --------  ---------  --------  ---------  --------  ---------  --------  ---------  -------- 
  Healthcare & 
   Seniors               1,885     1,890        490       491        460       461        466       467        469       471 
-------------------  ---------  --------  ---------  --------  ---------  --------  ---------  --------  ---------  -------- 
  Education              1,132     1,132        329       329        295       295        314       314        194       194 
-------------------  ---------  --------  ---------  --------  ---------  --------  ---------  --------  ---------  -------- 
Rest of the World        4,239     4,239      1,061     1,061      1,030     1,030      1,074     1,074      1,074     1,074 
-------------------  ---------  --------  ---------  --------  ---------  --------  ---------  --------  ---------  -------- 
  Business & 
   Administrations       3,694     3,694        927       917        904       903        932       932        942       942 
-------------------  ---------  --------  ---------  --------  ---------  --------  ---------  --------  ---------  -------- 
  Sodexo Live!((1)          46        46         --        10         11        12         12        12         12        12 
-------------------  ---------  --------  ---------  --------  ---------  --------  ---------  --------  ---------  -------- 
  Healthcare & 
   Seniors                 337       337         91        91         79        79         82        82         85        85 
-------------------  ---------  --------  ---------  --------  ---------  --------  ---------  --------  ---------  -------- 
  Education                162       162         43        43         36        36         48        48         35        35 
-------------------  ---------  --------  ---------  --------  ---------  --------  ---------  --------  ---------  -------- 
Sodexo                  23,798    23,798      6,287     6,287      5,814     5,814      6,074     6,074      5,623     5,623 
-------------------  ---------  --------  ---------  --------  ---------  --------  ---------  --------  ---------  -------- 
 

(1) Since the first half of 2024, the Group has been reporting Sodexo Live! revenue separately; it was previously included in the Business & Administrations segment.

******************

Fiscal 2025 Condensed consolidated financial statements

Notes to the Financial Statements will be found in the Universal Registration Document to be soon published

2.1 Consolidated income statement

 
(in millions of euros)                         NOTES  FISCAL 2025  FISCAL 2024 
Revenues                                         4.1       24,074       23,798 
---------------------------------------------  -----  -----------  ----------- 
Cost of sales                                    4.2     (21,241)     (20,953) 
---------------------------------------------  -----  -----------  ----------- 
Gross profit                                                2,833        2,845 
---------------------------------------------  -----  -----------  ----------- 
Selling, general and administrative costs        4.2      (1,699)      (1,741) 
---------------------------------------------  -----  -----------  ----------- 
Share of profit of companies accounted for 
 using the equity method that directly 
 contribute to the Group's business                8            5            5 
---------------------------------------------  -----  -----------  ----------- 
Underlying operating profit                      4.1        1,139        1,109 
---------------------------------------------  -----  -----------  ----------- 
Other operating income                           4.2           21           91 
---------------------------------------------  -----  -----------  ----------- 
Other operating expenses                         4.2        (175)        (149) 
---------------------------------------------  -----  -----------  ----------- 
Operating profit                                              985        1,051 
---------------------------------------------  -----  -----------  ----------- 
Financial income                                12.1           90          120 
---------------------------------------------  -----  -----------  ----------- 
Financial expenses                              12.1        (178)        (183) 
---------------------------------------------  -----  -----------  ----------- 
Share of profit of other companies accounted 
 for using the equity method                       8            7            8 
---------------------------------------------  -----  -----------  ----------- 
Profit before tax                                             904          996 
---------------------------------------------  -----  -----------  ----------- 
Income tax expense                               9.2        (198)        (249) 
---------------------------------------------  -----  -----------  ----------- 
Net profit from continuing operations                         706          747 
---------------------------------------------  -----  -----------  ----------- 
Net profit from discontinued operations                        --        (568) 
---------------------------------------------  -----  -----------  ----------- 
Net profit                                                    706          179 
---------------------------------------------  -----  -----------  ----------- 
Of which: 
---------------------------------------------  -----  -----------  ----------- 
Profit attributable to non-controlling 
 interests                                                     11           11 
---------------------------------------------  -----  -----------  ----------- 
  Net profit from continuing operations -- 
   Attributable to non-controlling interests                   11            9 
---------------------------------------------  -----  -----------  ----------- 
  Net profit from discontinued operations -- 
   Attributable to non-controlling interests                   --            2 
---------------------------------------------  -----  -----------  ----------- 
PROFIT ATTRIBUTABLE TO EQUITY HOLDERS OF THE 
 PARENT                                                       695          168 
---------------------------------------------  -----  -----------  ----------- 
  Net profit from continuing operations -- 
   Attributable to equity holders of the 
   parent                                                     695          738 
---------------------------------------------  -----  -----------  ----------- 
  Net profit from discontinued operations -- 
   Attributable to equity holders of the 
   parent                                                      --        (570) 
---------------------------------------------  -----  -----------  ----------- 
Basic earnings per share (in euros)             11.2         4.76         1.15 
---------------------------------------------  -----  -----------  ----------- 
  from continuing operations -- Attributable 
   to equity holders of the parent (in euros 
   per share)                                                4.76         5.04 
---------------------------------------------  -----  -----------  ----------- 
  from discontinued operations -- 
   Attributable to equity holders of the 
   parent (in euros per share)                                 --       (3.89) 
---------------------------------------------  -----  -----------  ----------- 
Diluted earnings per share (in euros)           11.2         4.71         1.13 
---------------------------------------------  -----  -----------  ----------- 
  from continuing operations -- Attributable 
   to equity holders of the parent (in euros 
   per share)                                                4.71         4.98 
---------------------------------------------  -----  -----------  ----------- 
  from discontinued operations -- 
   Attributable to equity holders of the 
   parent (in euros per share)                                 --       (3.85) 
---------------------------------------------  -----  -----------  ----------- 
 

2.2 Consolidated statement of comprehensive income

 
(in millions of euros)                     NOTES      FISCAL 2025  FISCAL 2024 
NET PROFIT                                                    706          179 
-------------------------------------  -------------  -----------  ----------- 
Items of other comprehensive income that may be 
 reclassified subsequently to profit or loss                (230)          412 
----------------------------------------------------  -----------  ----------- 
Change in fair value of derivatives 
hedging instruments                    12.5 and 11.1           --           -- 
-------------------------------------  -------------  -----------  ----------- 
Change in fair value of derivatives 
hedging instruments reclassified to 
profit or loss                         12.5 and 11.1           --           -- 
-------------------------------------  -------------  -----------  ----------- 
Exchange differences                            11.1        (218)        (121) 
-------------------------------------  -------------  -----------  ----------- 
Exchange differences reclassified to 
 profit or loss                                 11.1         (12)          533 
-------------------------------------  -------------  -----------  ----------- 
Tax on items of other comprehensive 
income that may be reclassified 
subsequently to profit or loss                  11.1           --           -- 
-------------------------------------  -------------  -----------  ----------- 
Share of other items of comprehensive 
income (loss) of companies accounted 
for using the equity method, net of 
tax                                       11.1 and 8           --           -- 
-------------------------------------  -------------  -----------  ----------- 
Items of other comprehensive income 
 that will not be reclassified 
 subsequently to profit or loss                                --          153 
-------------------------------------  -------------  -----------  ----------- 
Remeasurement of defined benefit plan 
 obligation                             5.1 and 11.1            2         (34) 
-------------------------------------  -------------  -----------  ----------- 
Change in fair value of financial 
 assets remeasured through other 
 comprehensive income*                 12.3 and 11.1           --          186 
-------------------------------------  -------------  -----------  ----------- 
Tax on items of other comprehensive 
 income that will not be reclassified 
 subsequently to profit or loss                 11.1          (2)            1 
-------------------------------------  -------------  -----------  ----------- 
TOTAL OTHER COMPREHENSIVE INCOME 
 (LOSS), AFTER TAX                                          (230)          565 
-------------------------------------  -------------  -----------  ----------- 
COMPREHENSIVE INCOME FROM CONTINUING 
 OPERATIONS                                                   476          772 
-------------------------------------  -------------  -----------  ----------- 
COMPREHENSIVE INCOME (LOSS) FROM 
 DISCONTINUED OPERATIONS                                       --         (28) 
-------------------------------------  -------------  -----------  ----------- 
COMPREHENSIVE INCOME                                          476          744 
-------------------------------------  -------------  -----------  ----------- 
Of which: 
-------------------------------------  -------------  -----------  ----------- 
Attributable to equity holders of the 
 parent                                                       466          733 
-------------------------------------  -------------  -----------  ----------- 
  Comprehensive income from 
   continuing operations -- 
   Attributable to equity holders of 
   the parent                                                 466          762 
-------------------------------------  -------------  -----------  ----------- 
  Comprehensive income from 
   discontinued operations -- 
   Attributable to equity holders of 
   the parent                                                  --         (29) 
-------------------------------------  -------------  -----------  ----------- 
Attributable to non-controlling 
 interests                                                     10           11 
-------------------------------------  -------------  -----------  ----------- 
  Comprehensive income from 
   continuing operations -- 
   Attributable to non-controlling 
   interests                                                   10            9 
-------------------------------------  -------------  -----------  ----------- 
  Comprehensive income from 
   discontinued operations -- 
   Attributable to non-controlling 
   interests                                                   --            2 
-------------------------------------  -------------  -----------  ----------- 
 

* Including for Fiscal 2024 the remeasurement at fair value of the financial assets of Pluxee (formerly the Benefits & Rewards Services activity) reclassified as assets held for sale or distribution prior to the spin-off.

2.3 Consolidated statement of financial position

Assets

 
(in millions of euros)             NOTES      AUGUST 31, 2025  AUGUST 31, 2024 
Goodwill                                 6.1            5,404            5,564 
-----------------------------  -------------  ---------------  --------------- 
Other intangible assets                  6.2              507              436 
-----------------------------  -------------  ---------------  --------------- 
Property, plant and equipment            6.3              571              552 
-----------------------------  -------------  ---------------  --------------- 
Right-of-use assets                      7.2              616              673 
-----------------------------  -------------  ---------------  --------------- 
Client investments                       4.4              698              712 
-----------------------------  -------------  ---------------  --------------- 
Investments in companies 
 accounted for using the 
 equity method                             8               71               71 
-----------------------------  -------------  ---------------  --------------- 
Non-current financial assets   12.3 and 12.5              383              358 
-----------------------------  -------------  ---------------  --------------- 
Other non-current assets                                  120               62 
-----------------------------  -------------  ---------------  --------------- 
Deferred tax assets                      9.3              154              199 
-----------------------------  -------------  ---------------  --------------- 
NON-CURRENT ASSETS                                      8,524            8,627 
-----------------------------  -------------  ---------------  --------------- 
Current financial assets       12.3 and 12.5               45               61 
-----------------------------  -------------  ---------------  --------------- 
Inventories                                               304              322 
-----------------------------  -------------  ---------------  --------------- 
Income tax receivable                                     130              148 
-----------------------------  -------------  ---------------  --------------- 
Trade receivables and other 
 current operating assets                4.3            3,755            3,702 
-----------------------------  -------------  ---------------  --------------- 
Cash and cash equivalents               12.2            2,091            2,137 
-----------------------------  -------------  ---------------  --------------- 
Assets held for sale                                       --               27 
-----------------------------  -------------  ---------------  --------------- 
CURRENT ASSETS                                          6,325            6,397 
-----------------------------  -------------  ---------------  --------------- 
TOTAL ASSETS                                           14,849           15,024 
-----------------------------  -------------  ---------------  --------------- 
 

Shareholders' equity and liabilities

 
(in millions of euros)             NOTES      AUGUST 31, 2025  AUGUST 31, 2024 
Share capital                                             590              590 
-----------------------------  -------------  ---------------  --------------- 
Additional paid-in capital                                248              248 
-----------------------------  -------------  ---------------  --------------- 
Reserves and retained 
 earnings                                               2,948            2,944 
-----------------------------  -------------  ---------------  --------------- 
EQUITY ATTRIBUTABLE TO EQUITY 
 HOLDERS OF THE PARENT                                  3,786            3,782 
-----------------------------  -------------  ---------------  --------------- 
NON-CONTROLLING INTERESTS                                  13               16 
-----------------------------  -------------  ---------------  --------------- 
TOTAL SHAREHOLDERS' EQUITY              11.1            3,799            3,798 
-----------------------------  -------------  ---------------  --------------- 
Non-current borrowings         12.4 and 12.5            3,962            4,011 
-----------------------------  -------------  ---------------  --------------- 
Non-current lease liabilities            7.1              509              581 
-----------------------------  -------------  ---------------  --------------- 
Employee benefits                        5.1              259              274 
-----------------------------  -------------  ---------------  --------------- 
Other non-current liabilities            4.3              256              181 
-----------------------------  -------------  ---------------  --------------- 
Non-current provisions                  10.1               95              108 
-----------------------------  -------------  ---------------  --------------- 
Deferred tax liabilities                 9.3              131              149 
-----------------------------  -------------  ---------------  --------------- 
NON-CURRENT LIABILITIES                                 5,212            5,304 
-----------------------------  -------------  ---------------  --------------- 
Bank overdrafts                         12.2                1                3 
-----------------------------  -------------  ---------------  --------------- 
Current borrowings             12.4 and 12.5              819              725 
-----------------------------  -------------  ---------------  --------------- 
Current lease liabilities                7.1              155              147 
-----------------------------  -------------  ---------------  --------------- 
Income tax payable                                        135              325 
-----------------------------  -------------  ---------------  --------------- 
Current provisions                      10.1               58               66 
-----------------------------  -------------  ---------------  --------------- 
Trade and other payables                 4.3            4,670            4,648 
-----------------------------  -------------  ---------------  --------------- 
Liabilities directly 
 associated with assets held 
 for sale                                                  --                8 
-----------------------------  -------------  ---------------  --------------- 
CURRENT LIABILITIES                                     5,838            5,922 
-----------------------------  -------------  ---------------  --------------- 
TOTAL SHAREHOLDERS' EQUITY 
 AND LIABILITIES                                       14,849           15,024 
-----------------------------  -------------  ---------------  --------------- 
 

2.4 Consolidated cash flow statement

 
(in millions of euros)                         NOTES  FISCAL 2025  FISCAL 2024 
Operating profit                                              985        1,051 
---------------------------------------------  -----  -----------  ----------- 
Depreciation, amortization and impairment of 
 intangible assets, property, plant and 
 equipment and right-of-use assets((1)                        490          470 
---------------------------------------------  -----  -----------  ----------- 
Payment of client investments during the 
 year((2)                                                   (167)        (147) 
---------------------------------------------  -----  -----------  ----------- 
Amortization of client investments during the 
 year((2)                                        4.4          131          135 
---------------------------------------------  -----  -----------  ----------- 
Provisions                                                   (16)         (32) 
---------------------------------------------  -----  -----------  ----------- 
(Gains) losses on disposals and dilution                     (10)         (83) 
---------------------------------------------  -----  -----------  ----------- 
Other non-cash items                                           28           29 
---------------------------------------------  -----  -----------  ----------- 
Dividends received from companies accounted 
 for using the equity method                       8           10            7 
---------------------------------------------  -----  -----------  ----------- 
Interest paid((3)                                           (116)        (148) 
---------------------------------------------  -----  -----------  ----------- 
Interest received((3)                                          72          111 
---------------------------------------------  -----  -----------  ----------- 
Interest paid on lease liabilities                           (26)         (23) 
---------------------------------------------  -----  -----------  ----------- 
Income tax paid                                             (348)        (179) 
---------------------------------------------  -----  -----------  ----------- 
Operating cash flow                                         1,033        1,191 
---------------------------------------------  -----  -----------  ----------- 
Change in inventories                                           9          (2) 
---------------------------------------------  -----  -----------  ----------- 
Change in trade receivables and other current 
 operating assets                                           (249)        (213) 
---------------------------------------------  -----  -----------  ----------- 
Change in trade and other payables                            171          172 
---------------------------------------------  -----  -----------  ----------- 
Change in working capital relating to 
 operating activities                                        (69)         (43) 
---------------------------------------------  -----  -----------  ----------- 
Net cash provided by/(used in) operating 
 activities -- continuing operations                          964        1,148 
---------------------------------------------  -----  -----------  ----------- 
Net cash provided by/(used in) operating 
 activities -- discontinued operations                         --          172 
---------------------------------------------  -----  -----------  ----------- 
NET CASH PROVIDED BY/(USED IN) OPERATING 
 ACTIVITIES                                                   964        1,320 
---------------------------------------------  -----  -----------  ----------- 
Acquisitions of property, plant and equipment 
 and intangible assets                                      (333)        (358) 
---------------------------------------------  -----  -----------  ----------- 
Disposals of property, plant and equipment 
 and intangible assets                                         16           35 
---------------------------------------------  -----  -----------  ----------- 
Change in financial assets and share of 
 companies consolidated by the equity method                   20           35 
---------------------------------------------  -----  -----------  ----------- 
Acquisition of subsidiaries, net of cash 
 acquired                                          3        (104)         (92) 
---------------------------------------------  -----  -----------  ----------- 
Disposal of subsidiaries, net of cash 
 transferred                                       3           11        1,073 
---------------------------------------------  -----  -----------  ----------- 
Net cash provided by/(used in) investing 
 activities -- continuing operations                        (390)          693 
---------------------------------------------  -----  -----------  ----------- 
Net cash provided by/(used in) investing 
 activities -- discontinued operations                         --      (1,740) 
---------------------------------------------  -----  -----------  ----------- 
NET CASH USED IN INVESTING ACTIVITIES                       (390)      (1,047) 
---------------------------------------------  -----  -----------  ----------- 
Dividends paid to Sodexo S.A. shareholders      11.1        (388)      (1,373) 
---------------------------------------------  -----  -----------  ----------- 
Dividends paid to non-controlling 
 shareholders of consolidated companies                      (14)          (4) 
---------------------------------------------  -----  -----------  ----------- 
Purchases of treasury shares                    11.1         (83)         (51) 
---------------------------------------------  -----  -----------  ----------- 
Sales of treasury shares                        11.1          (4)          (1) 
---------------------------------------------  -----  -----------  ----------- 
Change in non-controlling interests                            --           -- 
---------------------------------------------  -----  -----------  ----------- 
Proceeds from borrowings                        12.4        1,838          389 
---------------------------------------------  -----  -----------  ----------- 
Repayment of borrowings                         12.4      (1,691)      (1,212) 
---------------------------------------------  -----  -----------  ----------- 
Repayments of lease liabilities                  7.1        (188)        (165) 
---------------------------------------------  -----  -----------  ----------- 
Net cash provided by/(used in) financing 
 activities -- continuing operations                        (530)      (2,417) 
---------------------------------------------  -----  -----------  ----------- 
Net cash provided by/(used in) financing 
 activities -- discontinued operations                         --        1,065 
---------------------------------------------  -----  -----------  ----------- 
NET CASH PROVIDED BY/(USED IN) FINANCING 
 ACTIVITIES                                                 (530)      (1,352) 
---------------------------------------------  -----  -----------  ----------- 
NET EFFECT OF EXCHANGE RATES AND OTHER 
 EFFECTS ON CASH                                             (88)         (17) 
---------------------------------------------  -----  -----------  ----------- 
Net effect of exchange rates and other 
 effects on cash -- continuing operations                    (88)            9 
---------------------------------------------  -----  -----------  ----------- 
Net effect of exchange rates and other 
 effects on cash -- discontinued operations                    --         (26) 
---------------------------------------------  -----  -----------  ----------- 
CHANGE IN NET CASH AND CASH EQUIVALENTS                      (44)      (1,096) 
---------------------------------------------  -----  -----------  ----------- 
NET CASH AND CASH EQUIVALENTS, BEGINNING OF 
 YEAR                                                       2,134        3,230 
---------------------------------------------  -----  -----------  ----------- 
  of which Net cash and cash equivalents, 
   beginning of year -- continuing 
   operations                                               2,134        2,025 
---------------------------------------------  -----  -----------  ----------- 
  of which Net cash and cash equivalents, 
   beginning of year -- discontinued 
   operations                                                  --        1,205 
---------------------------------------------  -----  -----------  ----------- 
NET CASH AND CASH EQUIVALENTS, END OF YEAR      12.2        2,090        2,134 
---------------------------------------------  -----  -----------  ----------- 
  of which Net cash and cash equivalents, end 
   of year -- continuing operations                         2,090        2,134 
---------------------------------------------  -----  -----------  ----------- 
  of which Net cash and cash equivalents, end                  --           -- 
   of year -- discontinued operations 
---------------------------------------------  -----  -----------  ----------- 
 

(1) Including 197 million euros corresponding to the depreciation of right-of-use assets recognized in Fiscal 2025 in accordance with IFRS 16 (179 million euros recognized in Fiscal 2024).

(2) As from the first half of Fiscal 2025, payments and amortization of client investments are reported separately.

Previously, they were reported as a change in client investments. This change in presentation has been reflected in the comparative information for Fiscal 2024.

(3) As from the first half of Fiscal 2025, interest received and interest paid are reported separately.

Previously, they were reported as net interest expense paid. This change in presentation has been reflected in the comparative information for Fiscal 2024.

2.5 Consolidated statement of changes in shareholders' equity

 
                                                                                    TOTAL SHAREHOLDERS' EQUITY 
----------------  -----------  -------  ----------  ------------  -----------  ------------------------------------ 
                                                                               ATTRIBUTABLE 
                   NUMBER OF            ADDITIONAL                 CURRENCY     TO EQUITY 
(in millions of     SHARES      SHARE    PAID-IN    CONSOLIDATED  TRANSLATION   HOLDERS OF   NON-CONTROLLING 
euros)            OUTSTANDING  CAPITAL   CAPITAL      RESERVES      RESERVE     THE PARENT      INTERESTS     TOTAL 
----------------  -----------  -------  ----------  ------------  -----------  ------------  ---------------  ----- 
Notes                    11.1                               11.1 
----------------  -----------  -------  ----------  ------------  -----------  ------------  ---------------  ----- 
SHAREHOLDERS' 
 EQUITY AS OF 
 AUGUST 31, 
 2024             147,454,887      590         248         3,342        (399)         3,782               16  3,798 
----------------  -----------  -------  ----------  ------------  -----------  ------------  ---------------  ----- 
Net profit                                                   695                        695               11    706 
----------------  -----------  -------  ----------  ------------  -----------  ------------  ---------------  ----- 
Other 
 comprehensive 
 income (loss), 
 net of tax                                                   --        (229)         (229)              (1)  (230) 
----------------  -----------  -------  ----------  ------------  -----------  ------------  ---------------  ----- 
Comprehensive 
 income                                                      695        (229)           466               10    476 
----------------  -----------  -------  ----------  ------------  -----------  ------------  ---------------  ----- 
Dividends paid                                             (388)                      (388)              (8)  (396) 
----------------  -----------  -------  ----------  ------------  -----------  ------------  ---------------  ----- 
Treasury share 
 transactions                                               (87)                       (87)                    (87) 
----------------  -----------  -------  ----------  ------------  -----------  ------------  ---------------  ----- 
Share-based 
 payment (net of 
 income tax)                                                  33                         33                      33 
----------------  -----------  -------  ----------  ------------  -----------  ------------  ---------------  ----- 
Change in 
ownership 
interest without 
any change of 
control                                                       --                         --               --     -- 
----------------  -----------  -------  ----------  ------------  -----------  ------------  ---------------  ----- 
Other                                                       (20)                       (20)              (5)   (25) 
----------------  -----------  -------  ----------  ------------  -----------  ------------  ---------------  ----- 
SHAREHOLDERS' 
 EQUITY AS OF 
 AUGUST 31, 
 2025             147,454,887      590         248         3,575        (628)         3,786               13  3,799 
----------------  -----------  -------  ----------  ------------  -----------  ------------  ---------------  ----- 
 
 
                                                                                     TOTAL SHAREHOLDERS' EQUITY 
----------------  -----------  -------  ----------  ------------  -----------  -------------------------------------- 
                                                                               ATTRIBUTABLE 
                   NUMBER OF            ADDITIONAL                 CURRENCY     TO EQUITY 
(in millions of     SHARES      SHARE    PAID-IN    CONSOLIDATED  TRANSLATION   HOLDERS OF   NON-CONTROLLING 
euros)            OUTSTANDING  CAPITAL   CAPITAL      RESERVES      RESERVE     THE PARENT      INTERESTS      TOTAL 
----------------  -----------  -------  ----------  ------------  -----------  ------------  ---------------  ------- 
Notes                    11.1                               11.1 
----------------  -----------  -------  ----------  ------------  -----------  ------------  ---------------  ------- 
SHAREHOLDERS' 
 EQUITY AS OF 
 AUGUST 31, 
 2023             147,454,887      590         248         4,514        (811)         4,542               12    4,554 
----------------  -----------  -------  ----------  ------------  -----------  ------------  ---------------  ------- 
Net profit                                                   168                        168               11      179 
----------------  -----------  -------  ----------  ------------  -----------  ------------  ---------------  ------- 
Other 
 comprehensive 
 income (loss), 
 net of tax*                                                 153          412           565               --      565 
----------------  -----------  -------  ----------  ------------  -----------  ------------  ---------------  ------- 
Comprehensive 
 income                                                      321          412           733               11      744 
----------------  -----------  -------  ----------  ------------  -----------  ------------  ---------------  ------- 
Dividends paid                                           (1,373)                    (1,373)              (4)  (1,377) 
----------------  -----------  -------  ----------  ------------  -----------  ------------  ---------------  ------- 
Distribution of 
 Pluxee shares                                              (96)                       (96)              (7)    (103) 
----------------  -----------  -------  ----------  ------------  -----------  ------------  ---------------  ------- 
Treasury share 
 transactions                                               (52)                       (52)                      (52) 
----------------  -----------  -------  ----------  ------------  -----------  ------------  ---------------  ------- 
Share-based 
 payment (net of 
 income tax)                                                  37                         37                        37 

(MORE TO FOLLOW) Dow Jones Newswires

October 23, 2025 01:00 ET (05:00 GMT)

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