Note 17: Detailed Information - People Costs continued Valuation assumptions and fair values of equity instruments granted The model inputs for share-based payments granted during the year ended 30 June 2025 included: Performance Share Units (by grant date) 1 September 2024 - Tranche 1 $302.99 $307.53 — 17.5 % 12 months 1.5 % 4.20 % 1 September 2024 - Tranche 2 $298.21 $307.53 — 17.5 % 24 months 1.6 % 3.67 % 1 September 2024 - Tranche 3 $292.80 $307.53 — 20.0 % 36 months 1.7 % 3.55 % 1 March 2025 - Tranche 1 $248.76 $261.39 — 17.5 % 30 months 2.0 % 3.74 % 1 March 2025 - Tranche 2 $248.76 $261.39 — 17.5 % 30 months 2.0 % 3.74 % Restricted Share Units (by grant date) 1 September 2024 - Tranche 1 $305.25 $307.53 — 17.5 % 6 months 1.5 % 4.53 % 1 September 2024 - Tranche 2 $302.99 $307.53 — 17.5 % 12 months 1.5 % 4.20 % 1 September 2024 - Tranche 3 $300.52 $307.53 — 17.5 % 18 months 1.6 % 3.67 % 1 September 2024 - Tranche 4 $298.21 $307.53 — 17.5 % 24 months 1.6 % 3.67 % 1 September 2024 - Tranche 5 $295.20 $307.53 — 20.0 % 30 months 1.7 % 3.55 % 1 September 2024 - Tranche 6 $292.80 $307.53 — 20.0 % 36 months 1.7 % 3.55 % 1 March 2025 - Tranche 1 $259.13 $261.39 — 17.5 % 6 months 1.8 % 4.21 % 1 March 2025 - Tranche 2 $256.89 $261.39 — 17.5 % 12 months 1.8 % 4.06 % 1 March 2025 - Tranche 3 $253.74 $261.39 — 17.5 % 18 months 2.0 % 3.74 % 1 March 2025 - Tranche 4 $251.24 $261.39 — 17.5 % 24 months 2.0 % 3.74 % 1 March 2025 - Tranche 5 $248.76 $261.39 — 17.5 % 30 months 2.0 % 3.74 % Rights (by grant date) 21 August 2024 - Tranche 1 $301.91 $304.08 — 17.5 % 6 months 1.5 % 4.50 % 21 August 2024 - Tranche 2 $299.57 $304.08 — 17.5 % 12 months 1.5 % 4.18 % 19 February 2025 - Tranche 1 $255.08 $257.34 — 17.5 % 6 months 1.8 % 4.27 % GESP (by grant date) 9 September 2024 - Tranche 1 $58.10 $300.41 $242.31 17.5 % 6 months 1.5 % 4.53 % 7 March 2025 - Tranche 1 $37.48 $259.66 $222.18 17.5 % 6 months 1.8 % 4.21 % Fair Value (A$) Share Price (A$) Exercise Price (A$) Expected Volatility Life Assumption Expected Dividend Yield Risk-free Interest Rates Note 18: Detailed Information - Shareholder Returns Consolidated Entity 2025 2024 US$m US$m Retained earnings Opening balance 16,012 14,621 Net profit for the year 3,002 2,642 Dividends paid to CSL Limited shareholders (1,334) (1,192) Actuarial gain/(loss) on defined benefit plans, net of tax 64 (59) Closing balance 17,744 16,012 124 Notes to the Financial Statements 124 Financial Report
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