2021 UNIVERSAL REGISTRATION DOCUMENT

Company	Head office	% interest
L’ORÉAL SUISSE S.A.	L’ORÉAL SUISSE S.A. Head office Switzerland	L’ORÉAL SUISSE S.A. % interest 100.00
L’ORÉAL SVERIGE AB	L’ORÉAL SVERIGE AB Head office Sweden	L’ORÉAL SVERIGE AB % interest 100.00
L’ORÉAL TAIWAN CO., LTD.	L’ORÉAL TAIWAN CO., LTD. Head office Taiwan	L’ORÉAL TAIWAN CO., LTD. % interest 100.00
L’ORÉAL TÜRKIYE KOZMETIK SANAYI VE TICARET ANONIM SIRKETI	L’ORÉAL TÜRKIYE KOZMETIK SANAYI VE TICARET ANONIM SIRKETI Head office Turkey	L’ORÉAL TÜRKIYE KOZMETIK SANAYI VE TICARET ANONIM SIRKETI % interest 100.00
L’ORÉAL UAE GENERAL TRADING LLC	L’ORÉAL UAE GENERAL TRADING LLC Head office United Arab Emirates	L’ORÉAL UAE GENERAL TRADING LLC % interest 100.00
L’ORÉAL UKRAINE	L’ORÉAL UKRAINE Head office Ukraine	L’ORÉAL UKRAINE % interest 100.00
L’ORÉAL URUGUAY S.A.	L’ORÉAL URUGUAY S.A. Head office Uruguay	L’ORÉAL URUGUAY S.A. % interest 100.00
L’OREAL USA, INC. (as a sub-groupe)	L’OREAL USA, INC. (as a sub-groupe) Head office Unites States	L’OREAL USA, INC. (as a sub-groupe) % interest 100.00
L’ORÉAL VERWALTUNGS GMBH	L’ORÉAL VERWALTUNGS GMBH Head office Germany	L’ORÉAL VERWALTUNGS GMBH % interest 100.00
L’ORÉAL VIETNAM CO. LTD	L’ORÉAL VIETNAM CO. LTD Head office Vietnam	L’ORÉAL VIETNAM CO. LTD % interest 100.00
L’ORÉAL WEST AFRICA LIMITED	L’ORÉAL WEST AFRICA LIMITED Head office Ghana	L’ORÉAL WEST AFRICA LIMITED % interest 100.00
MAGIC HOLDINGS (as a sub-groupe)	MAGIC HOLDINGS (as a sub-groupe) Head office China	MAGIC HOLDINGS (as a sub-groupe) % interest 100.00
MASRELOR LLC	MASRELOR LLC Head office Egypt	MASRELOR LLC % interest 100.00
MATRIX DISTRIBUTION GMBH	MATRIX DISTRIBUTION GMBH Head office Germany	MATRIX DISTRIBUTION GMBH % interest 100.00
MODIFACE INC.	MODIFACE INC. Head office Canada	MODIFACE INC. % interest 100.00
MUGLER FASHION	MUGLER FASHION Head office France	MUGLER FASHION % interest 100.00
NANDA CO. LTD	NANDA CO. LTD Head office Korea	NANDA CO. LTD % interest 100.00
NANDA JAPAN K.K.	NANDA JAPAN K.K. Head office Japan	NANDA JAPAN K.K. % interest 100.00
NIHON L'OREAL KABUSHIKI KAISHA	NIHON L'OREAL KABUSHIKI KAISHA Head office Japan	NIHON L'OREAL KABUSHIKI KAISHA % interest 100.00
NLO KABUSHIKI KAISHA	NLO KABUSHIKI KAISHA Head office Japan	NLO KABUSHIKI KAISHA % interest 100.00
NOVÉAL	NOVÉAL Head office France	NOVÉAL % interest 100.00
NYX PROFESSIONAL MAKEUP SPRL/BVBA	NYX PROFESSIONAL MAKEUP SPRL/BVBA Head office Belgium	NYX PROFESSIONAL MAKEUP SPRL/BVBA % interest 100.00
P.T. L’ORÉAL INDONESIA	P.T. L’ORÉAL INDONESIA Head office Indonesia	P.T. L’ORÉAL INDONESIA % interest 100.00
P.T. YASULOR INDONESIA	P.T. YASULOR INDONESIA Head office Indonesia	P.T. YASULOR INDONESIA % interest 100.00
PRESTIGE ET COLLECTIONS INTERNATIONAL	PRESTIGE ET COLLECTIONS INTERNATIONAL Head office France	PRESTIGE ET COLLECTIONS INTERNATIONAL % interest 100.00
PROCOSA PRODUCTOS DE BELEZA LTDA	PROCOSA PRODUCTOS DE BELEZA LTDA Head office Brazil	PROCOSA PRODUCTOS DE BELEZA LTDA % interest 100.00
PRODUCTOS CAPILARES L'ORÉAL S.A.	PRODUCTOS CAPILARES L'ORÉAL S.A. Head office Spain	PRODUCTOS CAPILARES L'ORÉAL S.A. % interest 100.00
REAL CAMPUS BY L'ORÉAL	REAL CAMPUS BY L'ORÉAL Head office France	REAL CAMPUS BY L'ORÉAL % interest 100.00
RETAIL EXCELLENCE 4	RETAIL EXCELLENCE 4 Head office France	RETAIL EXCELLENCE 4 % interest 100.00
SCENTAL LIMITED	SCENTAL LIMITED Head office Hong Kong	SCENTAL LIMITED % interest 100.00
SHANGHAI EPISKIN BIOTECHNOLOGY CO. LTD	SHANGHAI EPISKIN BIOTECHNOLOGY CO. LTD Head office China	SHANGHAI EPISKIN BIOTECHNOLOGY CO. LTD % interest 99.92
SHANGHAI L'ORÉAL INTERNATIONAL TRADING CO. LTD	SHANGHAI L'ORÉAL INTERNATIONAL TRADING CO. LTD Head office China	SHANGHAI L'ORÉAL INTERNATIONAL TRADING CO. LTD % interest 100.00
SHU UEMURA COSMETICS INC.	SHU UEMURA COSMETICS INC. Head office Japan	SHU UEMURA COSMETICS INC. % interest 100.00
SICOS & CIE	SICOS & CIE Head office France	SICOS & CIE % interest 100.00
SOCIETE HYDROMINERALE DE LA ROCHE-POSAY	SOCIETE HYDROMINERALE DE LA ROCHE-POSAY Head office France	SOCIETE HYDROMINERALE DE LA ROCHE-POSAY % interest 99.98
SOPROCOS	SOPROCOS Head office France	SOPROCOS % interest 100.00
SOPRORÉAL	SOPRORÉAL Head office France	SOPRORÉAL % interest 100.00
SPARLYS	SPARLYS Head office France	SPARLYS % interest 100.00
TAKAMI CO., LTD	TAKAMI CO., LTD Head office Japan	TAKAMI CO., LTD % interest 100.00
THERMES DE SAINT-GERVAIS-LES-BAINS LE FAYET	THERMES DE SAINT-GERVAIS-LES-BAINS LE FAYET Head office France	THERMES DE SAINT-GERVAIS-LES-BAINS LE FAYET % interest 100.00
YICHANG TIANMEI INTERNATIONAL COSMETICS CO LTD	YICHANG TIANMEI INTERNATIONAL COSMETICS CO LTD Head office China	YICHANG TIANMEI INTERNATIONAL COSMETICS CO LTD % interest 100.00
YIGAOMEILAN SHNGHAI COSMETICS CO., LTD	YIGAOMEILAN SHNGHAI COSMETICS CO., LTD Head office China	YIGAOMEILAN SHNGHAI COSMETICS CO., LTD % interest 100.00

5.7.2. Equity-accounted companies

Company	Head office	% interest
INNEOV ARGENTINA S.A.	INNEOV ARGENTINA S.A. Head office Argentina	INNEOV ARGENTINA S.A. % interest 50.00 ⁽¹⁾
INNEOV DEUTSCHLAND GmbH	INNEOV DEUTSCHLAND GmbH Head office Germany	INNEOV DEUTSCHLAND GmbH % interest 50.00 ⁽¹⁾
INNEOV HELLAS A.E.	INNEOV HELLAS A.E. Head office Greece	INNEOV HELLAS A.E. % interest 50.00 ⁽¹⁾
INNEOV MEXICO S.A. DE C.V.	INNEOV MEXICO S.A. DE C.V. Head office Mexico	INNEOV MEXICO S.A. DE C.V. % interest 50.00 ⁽¹⁾
INNEOV TAIWAN CO. LTD	INNEOV TAIWAN CO. LTD Head office Taiwan	INNEOV TAIWAN CO. LTD % interest 50.00 ⁽¹⁾
LIPP DISTRIBUTION	LIPP DISTRIBUTION Head office Tunisia	LIPP DISTRIBUTION % interest 49.00
NUTRICOS TECHNOLOGIES	NUTRICOS TECHNOLOGIES Head office France	NUTRICOS TECHNOLOGIES % interest 50.00 ⁽¹⁾
SCI GOLF DU CONNETABLE	SCI GOLF DU CONNETABLE Head office France	SCI GOLF DU CONNETABLE % interest 38.12

(1) Companies jointly owned with Nestlé.