Company: SNY
Filing Date: 2025-02-13
Form Type: 20-F
Source: 0001121404-25-000010
Chunk: 398

Company: Sanofi
Filing Date: 2025-02-13
Form: 20-F
Chunk 398
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amount | Grossvalue | Allowances | Carryingamount | Grossvalue | Allowances | Carryingamount |
| Raw materials   |      1,588 |       -135 |          1,453 |      1,676 |       -126 |          1,550 |      1,613 |       -139 |          1,474 |
| Work in process |      5,777 |       -481 |          5,296 |      5,869 |       -553 |          5,316 |      5,663 |       -678 |          4,985 |
| Finished goods  |      2,899 |       -217 |          2,682 |      3,045 |       -245 |          2,800 |      2,748 |       -247 |          2,501 |
| Total           |     10,264 |       -833 |          9,431 |     10,590 |       -924 |          9,666 |     10,024 |     -1,064 |          8,960 |

Allowances include write-downs of products on hand pending marketing approval, except in specific circumstances where it is

possible to estimate that recovery of the value of inventories as of the end of the reporting period is highly probable.

No inventories were pledged as security for liabilities as of December 31, 2024 (versus zero as of December 31, 2023 and € 3million

as of December 31, 2022 ).

D.10. Accounts receivable

Accounts receivable break down as follows:

| (€ million)     | December 31, 2024 | December 31, 2023 | December 31, 2022 |
|:----------------|------------------:|------------------:|------------------:|
| Gross value     |             7,777 |             8,528 |             8,537 |
| Allowances      |              -100 |               -95 |              -113 |
| Carrying amount |             7,677 |             8,433 |             8,424 |

The impact of allowances against accounts receivable in 2024 was a net expense of € 19million (versus a net expense

of € 8million in 2023 and a net amount of less than € 1million in 2022 ).

The gross value of overdue rece