6 PARENT COMPANY FINANCIAL STATEMENTS* 6.1 COMPARED INCOME STATEMENTS 348 6.2 COMPARED BALANCE SHEETS 349 6.3 CHANGES IN SHAREHOLDERS’ EQUITY 350 6.4 STATEMENTS OF CASH FLOWS 351 6.5 NOTES TO THE FINANCIAL STATEMENTS OF L’ORÉAL SA 352 6.6 OTHER INFORMATION RELATING TO THE FINANCIAL STATEMENTS OF L’ORÉAL  S.A. 368 6.6.1 Expenses and charges falling under Article  223 quater of the French Tax Code 368 6.6.2 Invoices issued and received but not paid at the end of the financial year and in arrears 369 6.6.3 Sales (excluding taxes) 369 6.7 FIVE-YEAR FINANCIAL SUMMARY 370 6.8 INVESTMENTS (MAIN CHANGES INCLUDING SHAREHOLDING THRESHOLD  CHANGES) 371 6.9 STATUTORY AUDITORS’ REPORT ON THE FINANCIAL STATEMENTS 372 * This information forms an intregral part of the Annual Financial Report as provided in Article L.451-1-2 of the French Monetary and Financial Code. L ’ ORÉAL I UNIVERS AL REGISTRATION DOCUMENT 2021 347