Returns, Risk & Capital Management Note 9: Shareholder Returns (a) Dividends paid to CSL Limited shareholders Dividends paid to CSL Limited shareholders are paid from the retained earnings and profits of CSL Limited, as the parent entity of the Group (Note 20). During the year, the parent entity reported profits of $448m (2023: $931m). The parent entity’s retained earnings as at 30 June 2024 were $5,424m (2023: $6,169m). During the financial year $1,192m was distributed to shareholders by way of a dividend, with a further $701m being determined as a dividend payable subsequent to the balance date. 2024 2023 Dividend Paid to CSL Limited shareholders US$m US$m Final ordinary dividend of US$1.29 per share, 10% franked at 30% tax rate, paid on 4 October 2023 for FY23 (prior year: US$1.18 per share, 10% franked at 30% tax rate, paid on 5 October 2022 for FY22) 623 569 Interim ordinary dividend of US$1.19 per share, unfranked, paid on 3 April 2024 for FY24 (prior year: US$1.07 per share, unfranked, paid on 5 April 2023 for FY23) 569 516 Total dividends paid to CSL Limited shareholders 1,192 1,085 Dividend determined, but not paid at year end to CSL Limited shareholders: Final ordinary dividend of US$1.45 per share, unfranked, expected to be paid on 2 October 2024 for FY24, based on shares on issue at reporting date. The aggregate amount of the proposed dividend will depend on actual number of shares on issue at dividend record date (prior year: US$1.29 per share, 10% franked at 30% tax rate, paid on 4 October 2023 for FY23) 701 622 The distribution in respect of the 2024 financial year represents a US$2.64 dividend for FY24 on each ordinary share held. (b) Earnings per Share attributable to CSL Limited shareholders CSL’s basic and diluted EPS are calculated using the Group’s net profit attributable to CSL Limited shareholders for the year of $2,642m (2023: $2,194m). Diluted EPS differs from Basic EPS as the calculation takes into account potential ordinary shares arising from employee share plans operated by the Group. 2024 2023 Basic EPS US$5.47 US$4.55 Weighted average number of ordinary shares 483,010,851 482,173,148 Diluted EPS US$5.45 US$4.53 Adjusted weighted average number of ordinary shares, represented by: 485,199,307 483,886,450 Weighted average number of ordinary shares 483,010,851 482,173,148 Plus: Employee Share Plans (Note 5 and 16) 2,188,456 1,713,302 (c) Contributed Equity The following table illustrates the movement in the Group’s contributed equity. Refer to Note 11 for further details. 2024 2023 Number of shares US$m Number of shares US$m Opening balance 482,369,261 517 481,706,266 483 New shares issued to employees (Note 5 and 16): Retain and Grow Plan (for nil consideration) 583,105 — 384,054 — Executive Performance & Alignment Plan (for nil consideration) 28,883 — 68,052 — Global Employee Share Plan (GESP) 271,480 40 210,889 34 Closing balance 483,252,729 557 482,369,261 517 125
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