Données financières & Chiffres clés

Presentation of new divisional business P&L

Starting with Q1 2023, Sanofi will present a new segment profit report under 2 operating segments, which reflects changes of organization and management Group reporting, effective as of January 1, 2023.

Please find below Excel files with 2022 comparable quarterly figures reflecting the new segments:

2021 quarterly General Medicines sales by core and non-core assets

Changes to GBU sales presentation format and allocation of expenses in the business P&L

Following the Capital Market Day in February 2021, Sanofi has changed the presentation of its General Medicines and Consumer Health Care (CHC) GBUs sales in the first quarter of 2021 as well as reallocated expenses within its segment P&L.

Sales by GBU, franchise, geographic region and product (Appendix 1 of the quarterly earnings press release) reflecting these changes for General Medicines and CHC (2020 and 2019).

2020 segment business P&L (Appendix 2 of the quarterly earnings press release) reflecting the following changes.

  • The costs related to projects led by the new Digital organization will be centrally allocated. Approximately €350million of Information Technology expenses will be reported in the “Others” segment that were previously allocated to Pharmaceuticals, Consumer Healthcare and Vaccines segments.
  • The CHC segment will include approximately €30million of expenses previously mainly allocated to Pharmaceuticals to reflect the ongoing implementation of the standalone structure.

Restated business P&L following the sale of the equity investment in Regeneron

On May 29, 2020, Sanofi announced the sale of its equity investment in Regeneron, excluding 400,000 Regeneron shares, which Sanofi is retaining, for total gross proceeds amounting to $11.7 billion. As a result of this sale, Sanofi’s Q2 2020 non-GAAP business net income statement will exclude the effect of the equity method of accounting for the Regeneron investment in the share of profit/loss of associates and joint ventures line. The effect of the equity method of accounting for the Regeneron investment up to May 29, 2020 will be presented as a reconciling item between IFRS net income and business net income. In addition, Sanofi has restated its previously reported business net income statement for 2019 by quarter and for Q1 2020.

Please find below an Excel file reflecting quarterly 2019 and Q1 2020 restated business P&Ls.

As previously communicated, Sanofi has changed the organizational structure of its Global Business Units (GBU) and is now structured with three core GBUs to support the company’s strategy:

  • Specialty Care (Dupixent®, Multiple Sclerosis/Neurology/Other Immunology & Inflammation, Rare Disease, Oncology, Rare Blood Disorder);
  • General Medicines (Diabetes, Established Products);
  • Vaccines.

Consumer Healthcare (CHC) will be a standalone business unit (ongoing process) with integrated R&D and manufacturing functions.
In order to align with the new structure, for reporting purposes the new geographic breakdown will be: Europe(1), United States and Rest of the World.

The new GBU structure incorporates certain product reclassifications in:

  • Oncology. A number of older oncology products(2) have been transferred to Established Products within the General Medicines GBU;
  • Cardiovascular. The cardiovascular franchise(3) has been transferred to Established products within the General Medicines GBU;
  • CHC. Some CHC products have been transferred to the General Medicines GBU and vice versa, resulting in an almost neutral sales impact to the two business units;
  • Rare Disease. The endocrinology products(4) have been transferred to Established products within the General Medicines GBU.

In order to ensure the comparability of Sanofi’s GBU structure in 2020 versus 2019, please find below an Excel file reflecting the new GBU structure and product reclassifications: 2019 net sales by GBU, franchise, geographic region and product (Appendix 1 of the quarterly earning press release).

Please find also below an Excel file reflecting 2019 business net income statements including the effect of (i) the lease accounting standard IFRS 16(5) and (ii) some expenses reported differently in the segment information to conform with the company’s new management reporting: Medical Affairs expense is reported in the Pharmaceuticals segment (previously reported in “Others”) and other cost reallocations between Pharmaceuticals, Consumer Healthcare, Vaccines segments and “Others” including Information Technologies & Solutions, External Affairs, and Business Operations & Support activities.

1. Europe includes Israel and Ukraine
2. Zaltrap®, Mozobil®, Thymoglobulin®, Clolar®, Fludara®, Taxotere®, Eloxatin®, Campath®.
3. Praluent® and Multaq®.
4. Thyrogen®, Caprelsa®.
5. The new lease accounting standard (IFRS 16) impact mainly comes from the amortization of the lease asset recognized on a straight-line basis while the interest expense decreases over the life of the lease. IFRS 16 standard is effective as of 1 January 2019. The impact on business EPS is -2 cents in 2019.

Passage du "Cash-Flow" libre avant coûts de restructuration (tel que publié dans l'annexe 5 du communiqué de résultats de l'exercice 2018) au "Cash-Flow" libre (définition du Capital Markets Day)

Ventes 2018 reflétant la nouvelle structure des entités

Comme communiqué précédemment, Sanofi a modifié l'organisation de deux de ses entités commerciales globales (GBU). L'entreprise a créé une entité Soins Primaires qui rassemble le portefeuille existant de produits Diabète et Cardiovasculaire et les Produits Etablis dans les marchés matures, qui faisait précédemment parti de la GBU Médecine Générale et Marchés Emergents. Cette nouvelle entité Soins Primaires se concentrera uniquement sur les marchés matures. De plus, Sanofi a créé une seconde entité commerciale globale appelée Chine et Marchés Emergents. Ces deux nouvelles GBUs sont effectives depuis le début de l'année 2019.

Afin de permettre la comparaison des GBUs de Sanofi en 2019 par rapport à 2018, veuillez trouver ci-joint un fichier Excel reflétant la nouvelle structure de l'activité pour 2018.

Nouvelle segmentation et nouvelles normes comptables IFRS15

Sanofi met à disposition le chiffre d’affaires et le compte de résultat net des activités trimestriels et annuels 2017 reflétant la nouvelle segmentation et les nouvelles normes comptables IFRS15 qui entrent en vigueur en 2018.

Alliance Regeneron

Changement de reporting de l’activité Santé Animale

Chiffre d'affaires et compte de résultat net des activités pour chaque trimestre de 2015 et les trois premiers trimestres de 2016 avec la Santé Animale mentionnée sur une ligne séparée "Résultat net des activités de la Santé Animale" :

Chiffre d’affaires des entités mondiales

A partir du T1 2016, Sanofi va communiquer les ventes des entités mondiales (Global Business Units - GBUs) - Diabète & Cardiovasculaire, Médecine Générale & Marchés Emergents, Sanofi Genzyme (Médecine de Spécialité), Sanofi Pasteur (Vaccins) et Merial (Santé Animale) - et modifier les zones géographiques.

Ci-dessous le chiffre d'affaires historique des entités mondiales par zone géographique et produit.

Reclassification de Vaxserve

Suite à un changement de présentation, les ventes de produits n’appartenant pas au Groupe, de la société VaxServe, sont comptabilisées, à partir de 2016, sur la ligne Autres Revenus.

Ci-dessous, des éléments permettant d'assurer la comparaison du Chiffre d'affaires des franchises globales, du Chiffre d'affaires agrégé et des Autres revenus agrégés :