Consolidated Entity 2024 2023 Notes US$m US$m Sales and service revenue 14,259 12,776 Influenza pandemic facility reservation fees 172 156 Royalties and license revenue 259 242 Other income 110 136 Total operating revenue 2 14,800 13,310 Cost of sales (7,129) (6,485) Gross profit 7,671 6,825 Research and development expenses 6 (1,430) (1,269) Selling and marketing expenses (1,573) (1,481) General and administration expenses (856) (1,006) Total expenses (3,859) (3,756) Operating profit (EBIT) 3,812 3,069 Finance costs 2 (476) (444) Finance income 39 38 Profit before income tax expense 3,375 2,663 Income tax expense 3 (661) (419) Net profit for the year 2,714 2,244 Other comprehensive income (OCI) Items that may be reclassified subsequently to profit or loss Hedging transactions realised in profit or loss 11 (11) (14) Exchange differences on translation of foreign operations 11 (15) (17) Items that will not be reclassified subsequently to profit or loss Changes in fair value on equity securities measured through OCI, net of tax 11 3 (42) Actuarial (losses)/gains on defined benefit plans, net of tax 17 (59) 1 Total other comprehensive losses (82) (72) Total comprehensive income for the year 2,632 2,172 Net profit for the year attributable to: 2,714 2,244 - Shareholders of CSL Limited 2,642 2,194 - Non-controlling interests 72 50 Total comprehensive income for the year attributable to: 2,632 2,172 - Shareholders of CSL Limited 2,560 2,122 - Non-controlling interests 72 50 Earnings per share (based on net profit attributable to CSL Limited shareholders for the year) US$ US$ Basic earnings per share 9 5.47 4.55 Diluted earnings per share 9 5.45 4.53 The consolidated statement of comprehensive income should be read in conjunction with the accompanying notes. Certain comparative amounts have been reclassified in order to be consistent with the current year's presentation. The overall impact of such reclassifications had no impact on net profit. 106 Consolidated Statement of Comprehensive Income For the Year Ended 30 June 2024 Limited Annual Report 2023/24
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