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Non-current asset held for sale and discontinued operations (Tables) | 12 Months Ended
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Dec. 31, 2024
DisclosureOfDiscontinuedOperationsAbstract [Abstract] |
Schedule Of Disposal Groups Including Discontinued Operations Income Statement Balance Sheet And Additional Disclosures Text Block | An analysis of those line items is provided below:
(€ million) | 2024
Assets |
Property, plant and equipment owned | 760
Right-of-use assets | 116
Goodwill | 7,255
Other intangible assets | 2,928
Inventories | 600
Accounts receivable | 989
Other assets | 841
Total assets held for sale | 13,489
Liabilities |
Llease liabilities | 112
Non-current provisions and other non-current liabilities | 204
Accounts payable | 797
Current provisions and other current liabilities | 570
Other liabilities | 448
Total liabilities related to assets held for sale | 2,131
In accordance with IFRS 5, the Opella held for sale asset group, and the related liabilities, have been measured at the lower of carrying amount and fair value less costs to sell. This valuation did not result in the recognition of any impairment. The table below details the main items presented within Net income from discontinued operations:
(€ million) | 2024 | 2023 | 2022
Net sales | 5,031 | 4,884 | 4,781
Operating income | 305 | 915 | 494
Income before tax and investments accounted for using the equity method | 288 | 902 | 485
Income tax expense | (240) | (585) | (97)
Net income from discontinued operations (Opella) | 64 | 338 | 401
The table below presents basic and diluted earnings per share from discontinued operations (Opella, in accordance with IAS 33 (Earnings per Share):
(€ million) | 2024 | 2023 | 2022
Net income from discontinued operations (Opella) | 64 | 338 | 401
Average number of shares outstanding (million) | 1,251.4 | 1,251.7 | 1,251.9
Average number of shares after dilution (million) | 1,256.1 | 1,256.4 | 1,256.9
Basic earnings per share (in euros) | 0.04 | 0.25 | 0.31
Diluted earnings per share (in euros) | 0.04 | 0.25 | 0.31
Off balance sheet commitments relating to Opella operating activities break down as follows:
December 31, 2024 |  | Payments due by period
(€ million) | Total | Less than 1 year | 1 to 3 years | 3 to 5 years | More than 5 years
Irrevocable purchase commitments | 704 | 159 | 225 | 204 | 116
•given | 705 | 160 | 225 | 204 | 116
•received | (1) | (1) |  |  |
Research and development license agreements - commitments given | 676 | 6 | 560 | 77 | 33
Total | 1,380 | 165 | 785 | 281 | 149

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