Notes to the Financial Statements Returns, Risk & Capital Management Note 10: 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 $472m (2025: $583m). The parent entity’s retained earnings as at 30 June 2026 were $3,732m (2025: $4,672m). During the year, $1,412m was distributed to CSL Limited shareholders by way of a dividend, with a further $778m being determined as a dividend payable subsequent to the balance date. 2026 2025 Dividend Paid to CSL Limited shareholders US$m US$m Final ordinary dividend of US$1.62 per share, unfranked, paid on 3 October 2025 for FY25 (prior year: US$1.45 per share, unfranked, paid on 2 October 2024 for FY24) 786 703 Interim ordinary dividend of US$1.30 per share, unfranked, paid on 9 April 2026 for FY26 (prior year: US$1.30 per share, unfranked, paid on 9 April 2025 for FY25) 626 631 Total dividends paid to CSL Limited shareholders 1,412 1,334 Dividend determined, but not paid at year end to CSL Limited shareholders: Final ordinary dividend of US$1.62 per share, unfranked, expected to be paid on 2 October 2026 for FY26, 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$1.62 per share, unfranked, paid on 3 October 2025 for FY25) 778 784 The distribution in respect of the 2026 financial year represents a US$2.92 dividend for FY26 on each ordinary share held. b. (Loss)/earnings per share attributable to CSL Limited shareholders CSL’s basic and diluted EPS are calculated using the Group’s net loss attributable to CSL Limited shareholders for the year of $2,579m (2025: net profit attributable to CSL Limited shareholders of $3,002m). Diluted EPS differs from Basic EPS as the calculation takes into account potential ordinary shares arising from the Group's employee share plan. For the year ended 30 June 2026, as a result of the Group's loss before tax, potential ordinary shares arising from employee share plans were anti-dilutive and have been excluded from the calculation of diluted loss per share. Accordingly, basic and diluted EPS are the same. 2026 2025 Basic (loss)/earnings per Share (EPS) (US$5.35) US$6.20 Weighted average number of ordinary shares 481,980,156 484,041,060 Diluted (loss)/earnings per Share (EPS) (US$5.35) US$6.17 Adjusted weighted average number of ordinary shares, represented by: 481,980,156 486,220,349 Weighted average number of ordinary shares 481,980,156 484,041,060 Plus: Employee Share Plans (Note 6 and 17) — 2,179,289 c. Contributed Equity The following table illustrates the movement in the Group’s contributed equity. Refer to Note 12 for further details. 2026 2025 Number of shares US$m Number of shares US$m Opening balance 484,212,123 574 483,252,729 557 New shares issued to employees (Note 6 and 17): Retain and grow plan (for nil consideration) 719,698 — 742,209 — Executive performance & alignment plan (for nil consideration) 69,088 — 90,398 — Global employee share plan (GESP) 318,046 30 126,787 17 Share buy-backs (6,406,976) (724) — — Closing balance 478,911,979 (120) 484,212,123 574 112 112 Financial Report
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