v3.26.3
Share-based payments (Tables)
 6 Months Ended
Jun. 30, 2026
Share-Based Payment Arrangements [Abstract]  
Disclosure of reconciliation of other equity instruments The following tables summarize the data relating to BCEs:
TYPE
NUMBER
OF BCEs
ISSUED
NUMBER
OF BCE
OUTSTAND
ING AS OF
JANUARY
1, 2026
NUMBER
OF ISSUED
BCEs
NUMBER
OF LAPSED
BCEs
NUMBER
OF
EXERCISE
D BCEs
NUMBER
OF BCEs
OUTSTAND
ING
NUMBER
OF BCEs
EXERCISA
BLE
MAXIMUM
NUMBER OF
SHARES TO
BE ISSUED IF
ALL
CONDITIONS
ARE MET
FOR THE SIX MONTHS ENDED JUNE
30, 2026
AS OF
JUNE 30, 2026
Total BCEs
390,965
207,679
—
—
(2,540)
205,139
120,922
205,139
The following tables summarize the data relating to BSAs:
TYPE
Total
NUMBER
OF BSAs
ISSUED
NUMBER
OF BCE
OUTSTAND
ING AS OF
JANUARY
1, 2026
NUMBER
OF ISSUED
BSAs
NUMBER
OF LAPSED
BSAs
NUMBER
OF
EXERCISE
D  BSAs
NUMBER
OF BSAs
OUTSTAND
ING
NUMBER
OF BSAs
EXERCISA
BLE
MAXIMUM
NUMBER OF
SHARES TO
BE ISSUED IF
ALL
CONDITIONS
ARE MET
FOR THE SIX MONTHS ENDED JUNE
30, 2026
AS OF
JUNE 30, 2026
Total BSAs
314,867
253,727
23,477
—
(16,400)
260,804
—
75,136
—
260,804
The following tables summarize the data relating to AGAs as well as the assumptions used for the measurement thereof in
accordance with IFRS 2—Share-based Payment:
GRANT DATE
TYPE
Total NUMBER
OF AGAs
ISSUED
NUMBER OF
AGA
OUTSTANDING
AS OF
JANUARY 1,
2026
NUMBER OF
ISSUED AGAs
NUMBER OF
LAPSED AGAs
NUMBER OF
VESTED AGAs
NUMBER OF
AGAs
OUTSTANDING
FOR THE SIX MONTHS ENDED JUNE 30, 2026
AS OF
JUNE 30, 2026
Total AGAs
11,063,460
8,395,678
502,562
(233,738)
(858,370)
7,806,132
Disclosure of main data and assumptions used for the measurement of other equity instruments The fair value of the BSAs was determined at grant date using the Black Scholes model, with the following assumptions:
TYPE
FAIR VALUE
OF THE
UNDERLYING
SHARE
FAIR VALUE
OF THE BSA
NUMBER OF
BSAs
SUBSCRIPTI
ON PRICE
STRIKE
PRICE PER
SHARE
RISK FREE 
RATE
EXPECTED
MATURITY
VOLATILITY
BSA-2026-1
€99.63
[€77.7-€83.2]
23,477
€20.23
€99.63
3.77%
[5.5-7 years]
99.33%
TYPE
FAIR VALUE OF
THE
UNDERLYING
SHARE
FAIR VALUE OF
THE AGA
MATURITY
VOLATILITY
RISK FREE RATE
AGA-2026-1
€95.50
€95.50
N/A
N/A
N/A
AGA-2026-2
€106.00
€106.00
N/A
N/A
N/A
AGA-2026-3
€106.00
€106.00
N/A
N/A
N/A
AGA-2026-4
€105.10
€105.10
N/A
N/A
N/A
Disclosure of breakdown of the compensation expenses Breakdown of the compensation expenses accounted for the three- and six-month periods ended June 30, 2025 and
2026:
TYPE
(in thousands of euros)
FOR THE THREE
MONTHS ENDED
JUNE 30, 2025
FOR THE THREE
MONTHS ENDED
JUNE 30, 2026
FOR THE SIX
MONTHS ENDED
JUNE 30, 2025
FOR THE SIX
MONTHS ENDED
JUNE 30, 2026
BCEs
—
—
—
—
BSAs
(71)
(231)
(137)
(380)
AGAs
(6,261)
(16,569)
(10,884)
(39,030)
Social taxes related to AGAs
(667)
(15,789)
(1,350)
(14,580)
Total
(6,998)
(32,589)
(12,371)
(53,990)