2023 UNIVERSAL REGISTRATION DOCUMENT

Five-year financial summary

non-inclus	2019	2020	2021	2022	2023
I – Share capital at the end of the period	non-inclus	non-inclus	non-inclus	non-inclus	non-inclus
a – Share capital (in € thousands)	1,513,094	1,471,298	1,480,906	1,473,468	1,472,622
b – Number of ordinary shares in issue⁽¹⁾	605,237,689	588,519,218	592,362,376	589,387,330	589,048,647
II – Operations and net income for the period (in € thousands)	non-inclus	non-inclus	non-inclus	non-inclus	non-inclus
a – Revenue excluding taxes	17,542	14,941	15,021	18,821	19,575
b – Income before tax, employee profit sharing, amortisation and provisions	2,173,119	210,878	2,507,774	2,905,550	2,302,388
c – Income tax⁽²⁾	(140,157)	(137,359)	(133,151)	(98,793)	(78,952)
d – Income after tax, employee profit sharing, amortisation and provisions	2,263,108	235,169	2,580,256	2,853,052	2,411,848
e – Earnings for the period distributed	1,132,898	1,152,728	1,637,269	2,257,840	2,540,832⁽³⁾⁽⁴⁾
III – Results per share (in €) ⁽⁵⁾
a – Income after tax and employee profit sharing and before amortisation and provisions	3.8	0.6	4.5	5.1	4.0
b – Income after tax, employee profit sharing, amortisation and provisions	3.7	0.4	4.4	4.8	4.1
c – Net dividend paid per share	2.04	2.04	2.90	4.00	4.50⁽⁴⁾
IV – Employees	non-inclus	non-inclus	non-inclus	non-inclus	non-inclus
a – Average numbers employed during the period	305	322	334	329	341
b – Gross payroll cost for the period (in € thousands)	32,348	31,420	30,148	33,715	34,495
c – Social security costs and other social benefit expenses (in € thousands)	19,270	19,170	20,077	21,282	22,819

(1) There were no preferential shares in issue in the period under consideration.

(2) Taxes recovered from subsidiaries under tax consolidation arrangements, less VINCI’s own tax charge (sign convention = (net income)/net expense).

(3) Calculated on the basis of the number of shares conferring dividend rights at 1 January 2023 that entitled holders to dividends at the date of approval of the financial statements, i.e. 7 February 2024.

(4) Proposed to the Shareholders’ General Meeting of 9 April 2024.

(5) Calculated on the basis of shares outstanding at 31 December.

Information on payment periods

In accordance with Articles L.441-14 and D.441-6 of the French Commercial Code, the tables below show the breakdown of trade payables and trade receivables by maturity at 31 December 2023.

Breakdown of invoices received and due but not paid at the accounts closing date

(in € thousands)	0 days	1 to 30 days	31 to 60 days	61 to 90 days	91 days and above	Total (1 day and above)
A - Number of days overdue
Number of invoices concerned	Number of invoices concerned 0 days 411	Number of invoices concerned 1 to 30 days 5	Number of invoices concerned 31 to 60 days 3	Number of invoices concerned 61 to 90 days -	Number of invoices concerned 91 days and above 538	Number of invoices concerned Total (1 day and above) 546
Total ex-VAT amount of invoices concerned	Total ex-VAT amount of invoices concerned 0 days 697	Total ex-VAT amount of invoices concerned 1 to 30 days 171	Total ex-VAT amount of invoices concerned 31 to 60 days 4	Total ex-VAT amount of invoices concerned 61 to 90 days -	Total ex-VAT amount of invoices concerned 91 days and above 620	Total ex-VAT amount of invoices concerned Total (1 day and above) 794
Percentage of total ex-VAT purchases during the period	Percentage of total ex-VAT purchases during the period 0 days0.51%	Percentage of total ex-VAT purchases during the period 1 to 30 days 0.12%	Percentage of total ex-VAT purchases during the period 31 to 60 days 0.00%	Percentage of total ex-VAT purchases during the period 61 to 90 days -	Percentage of total ex-VAT purchases during the period 91 days and above 0.45%	Percentage of total ex-VAT purchases during the period Total (1 day and above) 0.58%
B – Invoices excluded from item A relating to disputed or unrecognised payables and receivables
Number of invoices excluded	Number of invoices excluded 0 daysnon-inclus	Number of invoices excluded 1 to 30 daysnon-inclus	Number of invoices excluded 31 to 60 daysnon-inclus	Number of invoices excluded 61 to 90 daysnon-inclus	Number of invoices excluded 91 days and abovenon-inclus	Number of invoices excluded Total (1 day and above) 5
Total amount of invoices excluded	Total amount of invoices excluded 0 daysnon-inclus	Total amount of invoices excluded 1 to 30 daysnon-inclus	Total amount of invoices excluded 31 to 60 daysnon-inclus	Total amount of invoices excluded 61 to 90 daysnon-inclus	Total amount of invoices excluded 91 days and abovenon-inclus	Total amount of invoices excluded Total (1 day and above) 83
C – Reference payment periods used (contractual or statutory – Article L.441-6 or Article L.443-1 of the French Commercial Code)
Payment periods used to calculate late payments	Payment periods used to calculate late payments 0 days Contractual payment period: 45 days

Breakdown of invoices raised and due but not paid at the accounts closing date

(in € thousands)	0 days	1 to 30 days	31 to 60 days	61 to 90 days	91 days and above	Total (1 day and above)
A – Number of days overdue
Number of invoices concerned	Number of invoices concerned 0 days 181	Number of invoices concerned 1 to 30 days 59	Number of invoices concerned 31 to 60 days 46	Number of invoices concerned 61 to 90 days 22	Number of invoices concerned 91 days and above 428	Number of invoices concerned Total (1 day and above) 555
Total ex-VAT amount of invoices concerned	Total ex-VAT amount of invoices concerned 0 days 13,320	Total ex-VAT amount of invoices concerned 1 to 30 days 2,965	Total ex-VAT amount of invoices concerned 31 to 60 days 2,085	Total ex-VAT amount of invoices concerned 61 to 90 days 1,780	Total ex-VAT amount of invoices concerned 91 days and above 15,519	Total ex-VAT amount of invoices concerned Total (1 day and above) 22,350
Percentage of total ex-VAT sales during the period	Percentage of total ex-VAT sales during the period 0 days 5.93%	Percentage of total ex-VAT sales during the period 1 to 30 days 1.32%	Percentage of total ex-VAT sales during the period 31 to 60 days 0.93%	Percentage of total ex-VAT sales during the period 61 to 90 days 0.79%	Percentage of total ex-VAT sales during the period 91 days and above 6.91%	Percentage of total ex-VAT sales during the period Total (1 day and above) 9.95%
B – Invoices excluded from item A relating to disputed or unrecognised payables and receivables
Number of invoices excluded	Number of invoices excluded 0 daysnon-inclus	Number of invoices excluded 1 to 30 daysnon-inclus	Number of invoices excluded 31 to 60 daysnon-inclus	Number of invoices excluded 61 to 90 daysnon-inclus	Number of invoices excluded 91 days and abovenon-inclus	Number of invoices excluded Total (1 day and above) Nil
Total amount of invoices excluded	Total amount of invoices excluded 0 daysnon-inclus	Total amount of invoices excluded 1 to 30 daysnon-inclus	Total amount of invoices excluded 31 to 60 daysnon-inclus	Total amount of invoices excluded 61 to 90 daysnon-inclus	Total amount of invoices excluded 91 days and abovenon-inclus	Total amount of invoices excluded Total (1 day and above) Nil
C – Reference payment periods used (contractual or statutory – Article L.441-6 or Article L.443-1 of the French Commercial Code)
Payment periods used to calculate late payments	Statutory periods: 45 days after the end of month in which the invoice was raised