Income Statement Presentation 2023
Changes to income statement presentation (1)
As published income statement (core)
Roche
Revised, prior to Group allocation changes
Core basis
CHFM
30 June
2022
31 Dec
2022
Core basis
Reclassifications
FY 2022 [HY 2022]
CHFM
Sales
32,295
63,281
Sales
Royalties & Other Operating Income
1,943
3,145
Other Revenue
612m [338m]
Cost of Sales
(9,305) (18,075)
Cost of Sales
Marketing & Distribution
(4,459) (9,546)
Research & Development
(6,628) (14,053)
General & Administration
Core Operating Profit
(1,178) (2,579)
12,668 22,173
184m [77m]
30 June
2022
31 Dec
2022
32,295
63,281
1,605
2,533
(9,305) (18,075)
Research & Development
(6,628)
(14,053)
1
Selling, General & Administration
Other Operating Income (Expense)
Core Operating Profit
(5,714)
(12,309)
415
796
12,668
22,173
① Selling, General & Administration: Merging of M&D and G&A to improve comparability vs. peers
2 Other Operating Income (Expense): Reinforces alignment with latest developments on revenue. OOIE will include non-revenue items
currently in ROOI, such as "Income from disposal of product rights", as well as "Gains/losses on divestments", as well as expenses that do not
fall into the regular functional costs, such as "Pension -past service costs" and "Impairment of goodwill" (non-core).
③ Rename: Former ROOI to Other Revenue including royalty income, profit share income and other out-licensing income
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