Mar 17, 2026 (MarketLine via COMTEX) --
Danone has restated its 2024 and 2025 key performance indicators based on newly defined geographical zones.
As announced on August 26, 2025, Danone has been operating, since January 1, 2026, through three new geographical zones: EMEA (Europe, Middle East and Africa), the Americas and APAC (Asia Pacific).
As a result, Danone is adapting its reporting structure and will present, from 2026 onward, its key performance indicators (sales, like-for-like sales growth, recurring operating income and recurring operating margin) based on these three new geographical zones.
In addition, to facilitate the transition, the Company will initially disclose sales for the three following former regions: Europe within EMEA, North America within the Americas, and China, North Asia & Oceania (CNAO) within APAC.
In parallel, Danone will continue to report by category (on sales, recurring operating income and recurring operating margin) for Essential Dairy & Plant-based (EDP), Specialized Nutrition and Waters.
Definitions of the new geographical zones
EMEA refers to European countries, Turkey, Middle East, Africa and CIS.
The Americas refers to North America (the United States and Canada) and Latin America (including Mexico, Brazil, Argentina and Uruguay).
APAC or Asia Pacific refers to China, Japan, Australia and New Zealand (former CNAO region) as well as the rest of Asia (including Indonesia, Thailand, Vietnam and India).
Financial indicators not defined in IFRS
Due to rounding, the sum of values presented may differ from totals as reported. Such differences are not material.
Like-for-like changes in sales reflect Danone's organic performance and essentially exclude the impact of:
changes in consolidation scope, with indicators related to a given fiscal year calculated on the basis of the previous year's scope;
changes in applicable accounting principles;
changes in exchange rates, with both previous-year and current-year indicators calculated using the same exchange rate (the exchange rate used is a projected annual rate determined by Danone for the current year and applied to both previous and current years).
Since January 1, 2023, all countries with hyperinflationary economies are taken into account in like-for-like changes as follows: sales growth in excess of around 26% per year (a three-year average at 26% would generally trigger the application of hyperinflationary accounting as defined in IFRS) is now excluded from the like-for-like sales growth calculation.
Recurring operating income is defined as Danone's operating income excluding Other operating income and expenses. Other operating income and expenses comprise items that, because of their significant or unusual nature, cannot be viewed as inherent to Danone's recurring activity and have limited predictive value, thus distorting the assessment of its recurring operating performance and its evolution. These mainly include:
capital gains and losses on disposals of businesses and fully consolidated companies;
under IAS 36, impairment charges on intangible assets with indefinite useful lives;
costs related to strategic restructuring operations or transformation plans;
costs related to major external growth transactions;
costs related to crises and major disputes;
in connection with IFRS 3 and IFRS 10, (i) acquisition costs related to acquisitions of companies resulting in control, (ii) revaluation gains or losses accounted for following a loss of control, and (iii) changes in earn-outs subsequent to acquisitions resulting in control.
Recurring operating margin is defined as the Recurring operating income over Sales ratio.
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COMTEX_478962015/2227/2026-05-11T22:18:11
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