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v3.23.2

Consolidated Income Statements - EUR (€) € in Millions, shares in Millions | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2023 | Jun. 30, 2022 | Dec. 31, 2022
Profit (loss) [abstract] |  |  |
Net sales | € 20,187 | € 19,790 | € 42,997
Other revenues | 1,358 | 1,005 | 2,392
Cost of sales | (6,347) | (6,130) | (13,695)
Gross profit | 15,198 | 14,665 | 31,694
Research and development expenses | (3,193) | (3,147) | (6,706)
Selling and general expenses | (5,182) | (4,953) | (10,492)
Other operating income | 617 | 416 | 1,969
Other operating expenses | (1,422) | (1,204) | (2,531)
Amortization of intangible assets | (1,035) | (910) | (2,053)
Impairment of intangible assets | (15) | (87) | 454
Fair value remeasurement of contingent consideration | (26) | (17) | 27
Restructuring costs and similar items | (547) | (792) | (1,336)
Other gains and losses, and litigation | (73) | (142) | (370)
Operating income | 4,322 | 3,829 | 10,656
Financial expenses | (370) | (189) | (440)
Financial income | 286 | 34 | 206
Income before tax and investments accounted for using the equity method | 4,238 | 3,674 | 10,422
Income tax expense | (730) | (495) | (2,006)
Share of profit/(loss) from investments accounted for using the equity method | (52) | 58 | 68
Net income | 3,456 | 3,237 | 8,484
Net income attributable to non-controlling interests | 26 | 53 | 113
Net income attributable to equity holders of Sanofi | € 3,430 | € 3,184 | € 8,371
Average number of shares outstanding (in shares) | 1,249.9 | 1,250.0 | 1,251.9
Average number of shares after dilution (in shares) | 1,254.5 | 1,255.3 | 1,256.9
Basic earnings per share (in euros per share) | € 2.74 | € 2.55 | € 6.69
Diluted earnings per share (in euros per share) | € 2.73 | € 2.54 | € 6.66

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- Definition The weighted average number of ordinary shares outstanding plus the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2022-03-24 -Paragraph 70 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2022-en-r&anchor=para_70_b&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_99&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_103&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of expense relating to restructuring. Restructuring is a programme that is planned and controlled by management and materially changes either the scope of a business undertaken by an entity or the manner in which that business is conducted. Such programmes include: (a) the sale or termination of a line of business; (b) closure of business locations in a country or region or the relocation of activities from one country or region to another; (c) changes in management structure; and (d) fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 98 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_98_b&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph 12 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_12_e&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 81B -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_81B_a_i&doctype=Standard -URIDate 2022-03-24 + Details
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