UNILEVER PLC

Underlying operating profit and underlying operating margin mean

operating profit and operating margin before the impact of non-

underlying items within operating profit. Underlying operating profit

represents our measure of segment profit or loss, as it is the primary

measure used for making decisions about allocating resources and

assessing performance of the segments.

The Group reconciliation of operating profit to underlying operating

profit is as follows:

(a)2024 and 2023 comparatives have been re-presented to reflect the demerger of our Ice

Further details on non-underlying items can be found on page 42 of the

consolidated financial statements.

Refer to note 2 on page 137 for the reconciliation of operating profit to

underlying operating profit by division. For each division, operating

margin is computed as operating profit divided by turnover and

underlying operating margin is computed as underlying operating profit

divided by turnover.