2025 Universal Registration Document

5. 2025 Consolidated Financial Statements

Note 16 Fees accruing to auditors and members of their networks payable by the Group

Fees accruing to auditors and members of their networks payable by the Group
  Ernst & Young Audit Deloitte & Associés

€ millions excl. VAT 

2025

 Auditor Ernst & Young Audit Network Total As a % Auditor Deloitte & Associés Network Total As a %
REVIEW OF INTERIM, COMPANY AND CONSOLIDATED FINANCIAL STATEMENTS
L’Oréal

1.6

n/a

1.6

 

1.7

n/a

1.7

 
Fully consolidated subsidiaries

1.1

4.8

5.9

 

1.1

6.0

7.1

 
Subtotal

2.7

4.8

7.5

67%

2.8

6.0

8.8

77%
NON-AUDIT SERVICES(1)
L’Oréal

0.1

2.4

2.5

 

0.1

0.1

0.2

 
Fully consolidated subsidiaries

—

0.5

0.5

 

—

1.7

1.7

 
Subtotal

0.1

2.9

3.0

27%

0.1

1.8

1.9

17%
SUSTAINABILITY CERTIFICATION
L’Oréal

0.7

—

0.7

 

0.7

—

0.7

 
Subtotal

0.7

—

0.7

6%

0.7

—

0.7

6%
TOTAL

3.5

7.7

11.2

100%

3.6

7.8

11.4

100%
Fees accruing to auditors and members of their networks payable by the Group
  Ernst & Young Audit Deloitte & Associés

€ millions excl. VAT 

2024

 Auditor Ernst & Young Audit Network Total As a % Auditor Deloitte & Associés Network Total As a %
REVIEW OF INTERIM, COMPANY AND CONSOLIDATED FINANCIAL STATEMENTS
L’Oréal

1.8

n/a

1.8

 

1.8

n/a

1.8

 
Fully consolidated subsidiaries

1.1

5.8

6.9

 

1.1

6.1

7.2

 
Subtotal

2.9

5.8

8.7

64%

2.9

6.1

9.0

81%
NON-AUDIT SERVICES(1)
L’Oréal

0.2

3.1

3.3

 

0.1

0.4

0.5

 
Fully consolidated subsidiaries

—

0.9

0.9

 

—

0.9

0.9

 
Subtotal

0.2

4.0

4.2

31%

0.1

1.3

1.4

13%
SUSTAINABILITY CERTIFICATION
L’Oréal

0.6

—

0.6

 

0.6

—

0.6

 
Subtotal

0.6

—

0.6

4%

0.6

—

0.6

5%
TOTAL

3.8

9.8

13.6

100%

3.7

7.4

11.1

100%