5 Net sales and costs (continuing operations)
|
|
2022 |
|
2021 |
|---|---|---|---|---|
|
|
|
|
|
Goods sold |
|
8,191 |
|
7,077 |
Services rendered |
|
193 |
|
177 |
Royalties |
|
6 |
|
15 |
Total |
|
8,390 |
|
7,269 |
Fulfillment of the performance obligations related to goods sold is measured using the commercial shipment terms as an indicator for the transfer of control. Fulfillment of the performance obligations for services rendered is identified according to the individual contract. The payment terms are determined per business segment on a customer basis. DSM has neither specific obligations for returns or refunds, nor specific warranties or other related obligations.
|
|
2022 |
|
2021 |
|---|---|---|---|---|
|
|
|
|
|
Animal Nutrition & Health |
|
3,788 |
|
3,347 |
Health, Nutrition & Care |
|
2,939 |
|
2,516 |
Food & Beverage |
|
1,546 |
|
1,256 |
Other |
|
46 |
|
47 |
Total HNB |
|
8,319 |
|
7,166 |
|
|
|
|
|
Corporate Activities |
|
71 |
|
103 |
|
|
|
|
|
Total |
|
8,390 |
|
7,269 |
Total costs
In 2022, total operating costs (the total costs included in operating profit) amounted to €7.7 billion, €1.1 billion higher than in 2021, when these costs stood at €6.6 billion. Total operating costs in 2022 included Cost of sales amounting to €5.7 billion (2021: €4.7 billion); gross margin as a percentage of net sales stood at 32% (2021: 36%).
|
|
2022 |
|
2021 |
|---|---|---|---|---|
|
|
|
|
|
Amortization of intangible assets |
|
234 |
|
199 |
Depreciation of property, plant and equipment owned |
|
325 |
|
299 |
Depreciation of right-of-use assets |
|
49 |
|
47 |
Impairment losses |
|
14 |
|
32 |
Total |
|
622 |
|
577 |
|
|
2022 |
|
2021 |
|---|---|---|---|---|
|
|
|
|
|
Release of provisions |
|
10 |
|
15 |
Gain on sale of assets and activities |
|
31 |
|
13 |
Insurance benefits |
|
12 |
|
10 |
Amendments/settlements to pension plans |
|
2 |
|
9 |
Earn-out payments and other settlements |
|
9 |
|
2 |
Lease income |
|
7 |
|
- |
Royalties |
|
4 |
|
2 |
Legal and other settlements |
|
- |
|
2 |
Sundry |
|
32 |
|
29 |
Total |
|
107 |
|
82 |
|
|
2022 |
|
2021 |
|---|---|---|---|---|
|
|
|
|
|
Additions to provisions |
|
4 |
|
5 |
Exchange differences |
|
18 |
|
8 |
Acquisitions/disposals |
|
3 |
|
20 |
Damages w.r.t insurance |
|
4 |
|
- |
Sundry |
|
22 |
|
29 |
Total |
|
51 |
|
62 |
