2023 universal registration document

Company	Head office	% interest
COSMÉTIQUE ACTIVE INTERNATIONAL	COSMÉTIQUE ACTIVE INTERNATIONAL Head office France	COSMÉTIQUE ACTIVE INTERNATIONAL % interest 100.00%
COSMÉTIQUE ACTIVE PRODUCTION	COSMÉTIQUE ACTIVE PRODUCTION Head office France	COSMÉTIQUE ACTIVE PRODUCTION % interest 100.00%
EGYPTELOR LLC	EGYPTELOR LLC Head office Egypt	EGYPTELOR LLC % interest 100.00%
ELEBELLE (PROPRIETARY) LIMITED	ELEBELLE (PROPRIETARY) LIMITED Head office South Africa	ELEBELLE (PROPRIETARY) LIMITED % interest 100.00%
EMEIS COSMETICS PTY LTD	EMEIS COSMETICS PTY LTD Head office Australia	EMEIS COSMETICS PTY LTD % interest 100.00%
EMEIS HOLDINGS PTY LTD	EMEIS HOLDINGS PTY LTD Head office Australia	EMEIS HOLDINGS PTY LTD % interest 100.00%
EMEIS TRADING PTY LTD	EMEIS TRADING PTY LTD Head office Australia	EMEIS TRADING PTY LTD % interest 100.00%
EPISKIN	EPISKIN Head office France	EPISKIN % interest 99.92%
EPISKIN BRASIL BIOTECNOLOGIA EIRELI	EPISKIN BRASIL BIOTECNOLOGIA EIRELI Head office Brazil	EPISKIN BRASIL BIOTECNOLOGIA EIRELI % interest 99.92%
ERWITON S.A.	ERWITON S.A. Head office Uruguay	ERWITON S.A. % interest 100.00%
FAPAGAU & CIE	FAPAGAU & CIE Head office France	FAPAGAU & CIE % interest 100.00%
FAPROREAL	FAPROREAL Head office France	FAPROREAL % interest 100.00%
FINVAL	FINVAL Head office France	FINVAL % interest 100.00%
FITNE GESUNDHEIT UND WELLNESS GmbH	FITNE GESUNDHEIT UND WELLNESS GmbH Head office Germany	FITNE GESUNDHEIT UND WELLNESS GmbH % interest 100.00%
FRABEL S.A. de C.V.	FRABEL S.A. de C.V. Head office Mexico	FRABEL S.A. de C.V. % interest 100.00%
GEMEY PARIS – MAYBELLINE NEW YORK	GEMEY PARIS – MAYBELLINE NEW YORK Head office France	GEMEY PARIS – MAYBELLINE NEW YORK % interest 100.00%
GUANGZHOU L’ORÉAL BUYCOOR INTERNET SCIENCE & TECHNOLOGY CO., LTD	GUANGZHOU L’ORÉAL BUYCOOR INTERNET SCIENCE & TECHNOLOGY CO., LTD Head office China	GUANGZHOU L’ORÉAL BUYCOOR INTERNET SCIENCE & TECHNOLOGY CO., LTD % interest 100.00%
HELENA RUBINSTEIN ITALIA S.p.A.	HELENA RUBINSTEIN ITALIA S.p.A. Head office Italy	HELENA RUBINSTEIN ITALIA S.p.A. % interest 100.00%
HOLDIAL	HOLDIAL Head office France	HOLDIAL % interest 100.00%
INTERBEAUTY PRODUCTS LIMITED	INTERBEAUTY PRODUCTS LIMITED Head office Kenya	INTERBEAUTY PRODUCTS LIMITED % interest 100.00%
JSC L’ORÉAL	JSC L’ORÉAL Head office Russia	JSC L’ORÉAL % interest 100.00%
KOSMEPOL Sp. z.o.o.	KOSMEPOL Sp. z.o.o. Head office Poland	KOSMEPOL Sp. z.o.o. % interest 100.00%
L & J RE	L & J RE Head office France	L & J RE % interest 100.00%
L’ORÉAL (CHINA) CO. LTD	L’ORÉAL (CHINA) CO. LTD Head office China	L’ORÉAL (CHINA) CO. LTD % interest 100.00%
L’ORÉAL (THAILAND) LIMITED	L’ORÉAL (THAILAND) LIMITED Head office Thailand	L’ORÉAL (THAILAND) LIMITED % interest 100.00%
L’ORÉAL (UK) LIMITED	L’ORÉAL (UK) LIMITED Head office United Kingdom	L’ORÉAL (UK) LIMITED % interest 100.00%
L’ORÉAL ADRIA d.o.o.	L’ORÉAL ADRIA d.o.o. Head office Croatia	L’ORÉAL ADRIA d.o.o. % interest 100.00%
L’ORÉAL AMERICA LATINA S.A. DE C.V.	L’ORÉAL AMERICA LATINA S.A. DE C.V. Head office Mexico	L’ORÉAL AMERICA LATINA S.A. DE C.V. % interest 100.00%
L’ORÉAL ARGENTINA Sociedad Anonima	L’ORÉAL ARGENTINA Sociedad Anonima Head office Argentina	L’ORÉAL ARGENTINA Sociedad Anonima % interest 100.00%
L’ORÉAL AUSTRALIA PTY LTD	L’ORÉAL AUSTRALIA PTY LTD Head office Australia	L’ORÉAL AUSTRALIA PTY LTD % interest 100.00%
L’ORÉAL BALKAN d.o.o.	L’ORÉAL BALKAN d.o.o. Head office Serbia	L’ORÉAL BALKAN d.o.o. % interest 100.00%
L’ORÉAL BALTIC SIA	L’ORÉAL BALTIC SIA Head office Latvia	L’ORÉAL BALTIC SIA % interest 100.00%
L’ORÉAL BANGLADESH LIMITED	L’ORÉAL BANGLADESH LIMITED Head office Bangladesh	L’ORÉAL BANGLADESH LIMITED % interest 100.00%
L’ORÉAL BELGILUX S.A.	L’ORÉAL BELGILUX S.A. Head office Belgium	L’ORÉAL BELGILUX S.A. % interest 100.00%
L’ORÉAL BRASIL COMERCIAL DE COSMÉTICOS LTDA	L’ORÉAL BRASIL COMERCIAL DE COSMÉTICOS LTDA Head office Brazil	L’ORÉAL BRASIL COMERCIAL DE COSMÉTICOS LTDA % interest 100.00%
L’ORÉAL BRASIL PESQUI SAS E INOVACAO LTDA	L’ORÉAL BRASIL PESQUI SAS E INOVACAO LTDA Head office Brazil	L’ORÉAL BRASIL PESQUI SAS E INOVACAO LTDA % interest 100.00%
L’ORÉAL BULGARIA EOOD	L’ORÉAL BULGARIA EOOD Head office Bulgaria	L’ORÉAL BULGARIA EOOD % interest 100.00%
L’ORÉAL CANADA, INC.	L’ORÉAL CANADA, INC. Head office Canada	L’ORÉAL CANADA, INC. % interest 100.00%
L’ORÉAL CENTRAL AMERICA S.A.	L’ORÉAL CENTRAL AMERICA S.A. Head office Panama	L’ORÉAL CENTRAL AMERICA S.A. % interest 100.00%
L’ORÉAL CENTRAL WEST AFRICA LTD	L’ORÉAL CENTRAL WEST AFRICA LTD Head office Nigeria	L’ORÉAL CENTRAL WEST AFRICA LTD % interest 100.00%
L’ORÉAL CESKA REPUBLIKA s.r.o.	L’ORÉAL CESKA REPUBLIKA s.r.o. Head office Czech Republic	L’ORÉAL CESKA REPUBLIKA s.r.o. % interest 100.00%
L’ORÉAL CHILE S.A.	L’ORÉAL CHILE S.A. Head office Chile	L’ORÉAL CHILE S.A. % interest 100.00%
L’ORÉAL COLOMBIA S.A.S.	L’ORÉAL COLOMBIA S.A.S. Head office Colombia	L’ORÉAL COLOMBIA S.A.S. % interest 100.00%
L’ORÉAL COSMETICS INDUSTRY S.A.E.	L’ORÉAL COSMETICS INDUSTRY S.A.E. Head office Egypt	L’ORÉAL COSMETICS INDUSTRY S.A.E. % interest 100.00%
L’ORÉAL DANMARK A/S	L’ORÉAL DANMARK A/S Head office Denmark	L’ORÉAL DANMARK A/S % interest 100.00%
L’ORÉAL DEUTSCHLAND GmbH	L’ORÉAL DEUTSCHLAND GmbH Head office Germany	L’ORÉAL DEUTSCHLAND GmbH % interest 100.00%
L’ORÉAL EAST AFRICA LIMITED	L’ORÉAL EAST AFRICA LIMITED Head office Kenya	L’ORÉAL EAST AFRICA LIMITED % interest 100.00%
L’ORÉAL EGYPT LLC	L’ORÉAL EGYPT LLC Head office Egypt	L’ORÉAL EGYPT LLC % interest 100.00%
L’ORÉAL ESPANA S.A.U.	L’ORÉAL ESPANA S.A.U. Head office Spain	L’ORÉAL ESPANA S.A.U. % interest 100.00%

2023 universal registration document

5. 2023 Consolidated Financial Statements