Business Combinations (Tables) - IPG

3 Months Ended

Mar. 31, 2026

Business Combination [Line Items]

Purchase consideration

The following table summarizes the purchase consideration:

Fair value of shares issued to IPG shareholders1	$8,891.2
Cash paid for fractional shares	$0.3
Fair value of equity awards2	$2.0
Total Consideration	$8,893.5

1) The fair value of shares issued reflects the number of IPG shares outstanding at the Closing Date multiplied by the Exchange Ratio and Omnicom’s closing share price on the Closing Date.

2) Represents the fair value of director awards that were settled as part of the closing consideration through the issuance of shares and assumed stock option awards.

Preliminary Purchase Price Allocation

The following table summarizes the preliminary fair values of the tangible and identifiable assets acquired and liabilities assumed as of the Closing Date:

Cash and Cash equivalents	$1,080.6	Accounts payable	$7,065.4
Accounts receivable	5,753.5	Customer advances	715.8
Work in process	2,227.6	Short-term debt	42.4
Assets held for sale	264.7	Liabilities held for sale	106.5
Other current Assets	571.6	Other current liabilities	1,673.8
Property and equipment	251.6	Long-term liabilities	432.7
Operating lease right-of-use assets	597.9	Long-term liability - operating leases	876.4
Equity Method Investments	41.8	Long-term debt	2,764.9
Intangible assets	4,591.4	Deferred tax liabilities, net	1,093.4
Other Assets	701.3	Non-controlling interests	211.7
Total Assets	$16,082.0	Redeemable non-controlling interest	11.2
		Total Liabilities and Non-controlling interest	$14,994.2
		Fair value of net assets acquired	$1,087.8
		Goodwill	7,805.7
		Total Consideration	$8,893.5