5 . Company Head office % interest L’ORÉAL SUISSE  S.A. Switzerland 100.00 L’ORÉAL SVERIGE AB Sweden 100.00 L’ORÉAL TAIWAN CO., LTD. Taiwan 100.00 L’ORÉAL TÜRKIYE KOZMETIK SANAYI VE TICARET ANONIM SIRKETI Turkey 100.00 L’ORÉAL UAE GENERAL TRADING LLC United Arab Emirates 100.00 L’ORÉAL UKRAINE Ukraine 100.00 L’ORÉAL URUGUAY  S.A. Uruguay 100.00 L’OREAL USA, INC. (as a sub-groupe) Unites States 100.00 L’ORÉAL VERWALTUNGS GMBH Germany 100.00 L’ORÉAL VIETNAM CO. LTD Vietnam 100.00 L’ORÉAL WEST AFRICA LIMITED Ghana 100.00 MAGIC HOLDINGS (as a sub-groupe) China 100.00 MASRELOR LLC Egypt 100.00 MATRIX DISTRIBUTION GMBH Germany 100.00 MODIFACE INC. Canada 100.00 MUGLER FASHION France 100.00 NANDA CO. LTD Korea 100.00 NANDA JAPAN K.K. Japan 100.00 NIHON L'OREAL KABUSHIKI KAISHA Japan 100.00 NLO KABUSHIKI KAISHA Japan 100.00 NOVÉAL France 100.00 NYX PROFESSIONAL MAKEUP SPRL/BVBA Belgium 100.00 P.T. L’ORÉAL INDONESIA Indonesia 100.00 P.T. YASULOR INDONESIA Indonesia 100.00 PRESTIGE ET COLLECTIONS INTERNATIONAL France 100.00 PROCOSA PRODUCTOS DE BELEZA LTDA Brazil 100.00 PRODUCTOS CAPILARES L'ORÉAL  S.A. Spain 100.00 REAL CAMPUS BY L'ORÉAL France 100.00 RETAIL EXCELLENCE 4 France 100.00 SCENTAL LIMITED Hong Kong 100.00 SHANGHAI EPISKIN BIOTECHNOLOGY CO. LTD China 99.92 SHANGHAI L'ORÉAL INTERNATIONAL TRADING CO. LTD China 100.00 SHU UEMURA COSMETICS INC. Japan 100.00 SICOS & CIE France 100.00 SOCIETE HYDROMINERALE DE LA ROCHE-POSAY France 99.98 SOPROCOS France 100.00 SOPRORÉAL France 100.00 SPARLYS France 100.00 TAKAMI CO., LTD Japan 100.00 THERMES DE SAINT-GERVAIS-LES-BAINS LE FAYET France 100.00 YICHANG TIANMEI INTERNATIONAL COSMETICS CO LTD China 100.00 YIGAOMEILAN SHNGHAI COSMETICS CO., LTD China 100.00 5.7.2. Equity-accounted companies Company Head office % interest INNEOV ARGENTINA S.A. Argentina 50.00 (1) INNEOV DEUTSCHLAND GmbH Germany 50.00 (1) INNEOV HELLAS A.E. Greece 50.00 (1) INNEOV MEXICO S.A. DE C.V. Mexico 50.00 (1) INNEOV TAIWAN CO. LTD Taiwan 50.00 (1) LIPP DISTRIBUTION Tunisia 49.00 NUTRICOS TECHNOLOGIES France 50.00 (1) SCI GOLF DU CONNETABLE France 38.12 (1) Companies jointly owned with Nestlé. 342 L ’ ORÉAL I UNIVERSAL REGISTRATION DOCUMENT 2021 2021 CONSOLIDATED FINANCIAL STATEMENTS Consolidated companies at 31 December 2021