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      "text": "From net profit to underlying net profit",
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      "text": "48 February 22, 2024 Nestlé full-year results 2023",
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      "text": "In CHF m\nFY-2022\nFY-2023\nNet Profit\n9 270\n11 209\nRestructuring costs\n273\n723\nImpairments of property, plant & equipment, goodwill and int. assets\n2 726\n647\nNet result on disposal of businesses\n79\n221\nOther adjustment in Net other income/(expense)\n699\n399\nAdjustment for income from associates and joint ventures\n391\n345\nTax effect on above items & adjustment of one-off tax items\n(418)\n(799)\nAdjustment in non-controlling interests\n(32)\n(35)\nUnderlying Net Profit\n12 988\n12 710\nWeighted Average number of shares outstanding (million)\n2 707\n2 646\nUnderlying EPS (in CHF)\n4.80\n4.80",
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      "text": "FY-2023 EPS reconciliation (1 of 2)",
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