Notes to the Financial Statements Our Current Performance Note 1: Segment Information The Group’s segments represent strategic business units that offer different products and operate in different industries and markets. They are presented consistent with how the CEO who is the chief operating decision-maker (CODM) monitors and assesses business performance to make resource allocation decisions. The operating segments are measured based on the segment operating result, being the revenues and costs directly under the control of the business unit. Segment information is presented to the CODM based on the operating performance of the business units and centralised functions, which has been adjusted to exclude amortisation and impairment of acquired intellectual property (IP) and nonrecurring items resulting from business acquisitions and business disposals, restructuring and impairment expenses. Results related to the Group's centrally managed functions that are not directly attributable to a segment, net finance costs and tax are not allocated to segments. The Group’s operating segments are: CSL Behring – manufactures, markets and distributes plasma products, gene therapies and recombinants. CSL Vifor – manufactures, markets and distributes products in the therapeutic areas of iron deficiency and nephrology. CSL Seqirus – manufactures, markets and distributes predominantly influenza related products and provides pandemic services to governments. The Group's centralised research and development ("R&D") function builds on its capabilities across the R&D value chain. The Group continues to make balanced investments in life cycle management and market development of existing and new products. Costs related to R&D are reported separately and are not allocated to the operating segments. To realise economies of scale, the Group has globally integrated functions. These functions include executive office, communications, finance, human resources, legal, information & technology. The costs related to these functions, as well as any other non-business unit related costs (including depreciation and amortisation of unallocated assets) are reported as General and Administration expenses and are not allocated to the operating segments. The Group's results include restructuring and impairment expenses of $7,923m for the year ended 30 June 2026 (2025: nil) which are not allocated to the segment result. 94 94 Financial Report
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