Consolidated Statement of Cash Flows Consolidated Entity 2026 2025 Notes US$m US$m Cash Flows from Operating Activities (Loss)/profit before tax (4,087) 3,724 Adjustments for: Depreciation and amortisation expense 2 1,041 1,017 Impairment expense 3 7,079 — Inventory provisions 2 294 163 Share-based payment expense 172 149 Provision for expected credit losses 32 6 Finance costs, net 405 410 Net gain on business disposals — (30) Net loss on disposal of property, plant and equipment 46 11 Unrealised foreign exchange (gains)/losses (10) 25 Changes in operating assets and liabilities: Increase in receivables and contract assets (562) (314) Increase in inventories (467) (628) (Decrease)/increase in trade and other payables (17) 319 Increase/(decrease) in provisions and other liabilities 432 (242) Income tax paid (445) (637) Finance costs paid, net (401) (412) Net cash inflow from operating activities 3,512 3,561 Cash flows from Investing Activities Payments for property, plant and equipment (646) (636) Proceeds from sale of property, plant and equipment 5 — Payments for intangible assets (631) (362) Net proceeds from business disposals — 180 Proceeds from financial assets 9 5 Payments for financial assets (5) (18) Payments for other assets (3) (19) Net cash outflow from investing activities (1,271) (850) Cash flows from Financing Activities Proceeds from share issues 10 30 17 Payments for share buy-backs 10 (724) — Dividends paid to CSL Limited shareholders 10 (1,412) (1,334) Dividends paid to non-controlling interests 21 (155) (100) Proceeds from borrowings 225 97 Repayment of borrowings (695) (832) Principal payments of lease liabilities (97) (89) Net cash outflow from financing activities (2,828) (2,241) Net (decrease)/increase in cash and cash equivalents (587) 470 Cash and cash equivalents at the beginning of the financial year 2,157 1,643 Exchange rate variations on foreign cash and cash equivalent balances (57) 44 Cash and cash equivalents at the end of the year 1,513 2,157 The consolidated statement of cash flows should be read in conjunction with the accompanying notes. 91 For the Year Ended 30 June 2026 91 CSL Limited Annual Report 2025/26
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