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Segment information (Tables)
 12 Months Ended
Dec. 31, 2024
Operating Segments [Abstract]  
Disclosure of operating segments
Net sales and other revenues by segment
($ millions)202420232022
Surgical
Implantables1,775 1,703 1,725 
Consumables2,861 2,719 2,499 
Equipment/other886 892 821 
Total Surgical net sales5,522 5,314 5,045 
Vision Care
Contact lenses2,609 2,400 2,192 
Ocular health1,705 1,656 1,417 
Total Vision Care net sales4,314 4,056 3,609 
Total net sales9,836 9,370 8,654 
Surgical other revenues
4 — — 
Vision Care other revenues71 85 63 
Total other revenues
75 85 63 
Total net sales and other revenues9,911 9,455 8,717 
Segment contribution and reconciliation to income before taxes
The below table summarizes segment contribution, including material items of income and expense as required by IFRS 8, Operating Segments, and the associated IFRIC agenda decision published in July 2024. The below table also includes a reconciliation of segment contribution to Income before taxes.
SurgicalVision CareNot allocated to segmentsTotal
($ millions)202420232022202420232022202420232022202420232022
Net sales5,522 5,314 5,045 4,314 4,056 3,609 — — — 9,836 9,370 8,654 
Other revenues4 — — 71 85 63 — — — 75 85 63 
Cost of net sales(2,014)(1,898)(1,835)(1,605)(1,535)(1,410)(709)(708)(665)(4,328)(4,141)(3,910)
Cost of other revenues(4)— — (67)(67)(59)— — — (71)(67)(59)
Selling, general & administration(1,461)(1,435)(1,388)(1,467)(1,473)(1,391)(322)(301)(289)(3,250)(3,209)(3,068)
Research & development(580)(527)(486)(284)(289)(212)(12)(12)(4)(876)(828)(702)
Other income— — — — — — 77 80 36 77 80 36 
Other expense— — — — — — (50)(251)(342)(50)(251)(342)
Segment contribution and Operating income1,467 1,454 1,336 962 777 600 (1,016)(1,192)(1,264)1,413 1,039 672 
Interest expense(192)(189)(134)(192)(189)(134)
Other financial income & expense43 (18)(75)43 (18)(75)
Share of (loss) from associated companies(8)— — (8)— — 
Income before taxes1,256 832 463 
Included in segment contribution are:
($ millions)202420232022
Depreciation of property, plant & equipment:
Surgical
(147)(144)(131)
Vision Care
(241)(237)(198)
Not allocated to segments(4)(4)(1)
Total depreciation of property, plant & equipment(392)(385)(330)
Depreciation of right-of-use assets:
Surgical
(50)(49)(46)
Vision Care
(33)(42)(30)
Total depreciation of right-of-use assets(83)(91)(76)
Impairment charges on property, plant & equipment, net:
Surgical
(1)— (2)
Total impairment charges on property, plant & equipment, net(1)— (2)
Equity-based compensation:
Surgical
(81)(78)(74)
Vision Care
(58)(64)(61)
Not allocated to segments(23)(17)(17)
Total equity-based compensation(162)(159)(152)
Disclosure of net sales and selected non-current assets by region
The below table shows the United States, International and countries that accounted for more than 5% of at least one of the respective Alcon totals, for net sales for the years ended December 31, 2024, 2023 and 2022, and for selected non-current assets at December 31, 2024 and 2023.
 
Net sales(2)
Total of selected
non-current assets(3)
($ millions unless indicated otherwise)(1)
20242023202220242023
 
Country          
United States4,511 46 %4,312 46 %3,897 45 %11,380 51 %11,490 51 %
International5,325 54 %5,058 54 %4,757 55 %10,991 49 %11,219 49 %
thereof:
Switzerland (country of domicile)79 1 %64 1 %59 1 %8,800 39 %9,137 40 %
Japan554 6 %583 6 %568 7 %28 — %34 — %
China560 6 %526 6 %474 5 %21 — %10 — %
Other4,132 42 %3,885 41 %3,656 42 %2,142 10 %2,038 9 %
Company total9,836 100 %9,370 100 %8,654 100 %22,371 100 %22,709 100 %
(1)International percentages may not sum due to rounding.
(2)Net sales by location of third-party customer.
(3)Includes property, plant & equipment, right-of-use assets, goodwill and other intangible assets.