ÖBB Annual Report 2023

Group Management Report 68 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 23 Structure of the Consolidated Income Statement in EUR million 2023 in % of total income 2022 in % of total income Change Change in % Revenue 5,022.3 64% 4,671.2 63% 351.1 8% Other own work capitalized 560.6 7% 497.7 7% 62.9 13% Other income and increase / decrease of inventories 2,223.4 29% 2,228.8 30% -5.4 0% Total income 7,806.3 100% 7,397.7 100% 408.6 6% Cost of materials 603.2 8% 525.3 7% 77.9 15% Purchased services 1,505.2 19% 1,513.2 20% -8.0 -1% Personnel expenses 3,213.7 41% 2,946.6 40% 267.1 9% Amortisation (incl. impairment) 1,382.4 18% 1,333.4 18% 49.0 4% Other operating expenses 520.1 7% 415.8 6% 104.3 25% Total expenses 7,224.6 93% 6,734.3 91% 490.3 7% EBIT 581.7 7% 663.4 9% -81.7 -12% Financial result -470.1 -6% -470.2 -6% 0.1 0% EBT 111.6 1% 193.2 3% -81.6 -42% Total expenses increased in the financial year 2023 by approx. EUR 490.3 million to approx. EUR 7,224.6 million (py: approx. EUR 6,734.3 million). Personnel expenses remained almost constant compared to the previous year at approx. EUR 3,213.7 million (py: approx. EUR 2,946.6 million) and continue to be the largest expense category. The average personnel expenses per employee amount to approx. TEUR 72 (py: approx. TEUR 67). The personnel intensity 49 – the ratio of personnel expenses to total income – was also kept almost constant at 41% (py: 40%). More detailed information on the personnel structure and the development of the number of employees can be found in chapter E. Personnel Report. The cost of materials increased to approx. EUR 603.2 million (py: approx. EUR 525.3 million). This item includes expenses for externally purchased traction current of approx. EUR 239.5 million (py: approx. EUR 184.0 million) and expenses for liquid fuels of approx. EUR 107.5 million (py: approx. EUR 98.8 million). 49 Personnel intensity: Personnel expenses / total income. 525.3 1,513.2 2,946.6 1,333.4 415.8 603.2 1,505.2 3,213.7 1,382.4 520.1 Cost of materials Purchased services Personnel expenses Depreciation and amortisation Other operating expenses Development of operating expenses in EUR million 2022: 6,734.3 2023: 7,224.6 | MR23