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Restructuring costs and similar items (Tables) | 6 Months Ended
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Jun. 30, 2026
Analysis of income and expense [abstract] |
Summary of Restructuring Costs and Similar Items | Restructuring costs and similar items comprise the following:
(€ million) | June 30, 2026 (6 months) | June 30, 2025 (6 months) |  |  |
Employee-related expenses | 284 |  | 201 |  |  |  |
Charges, gains or losses on assets (a) | 179 |  | 109 |  |  |  |
Costs of transformation programs | 10 |  | 80 |  |  |  |
Other (b) | 90 |  | 40 |  |  |  |
Total | 563 |  | 430 |  |  |  |
(a) This line consists of impairment losses and accelerated depreciation charges related to closed or divested sites (including leased sites), and gains or losses on divestments of assets arising from reorganization decisions made by Sanofi. (b) This line includes transaction, integration and separation costs in connection with material acquisitions or divestitures amounting to €73 million for the first half of 2026, mainly related to the Dynavax acquisition (see note B.1.).

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