
(Dollars in millions)	Three Months Ended September 30,
	2022		2021
Segment EBITDA reconciled to net earnings:
Biologics	$	113	$	167
Pharma and Consumer Health	108		99


Sub-Total	$	221	$	266
Reconciling items to net earnings
Unallocated costs (1)	(87)		(56)
Depreciation and amortization	(99)		(81)
Interest expense, net	(32)		(26)
Income tax expense	(3)		(10)

Net earnings	$	—	$	93

(1) Unallocated costs include restructuring and special items, stock-based compensation, gain on sale of subsidiary, impairment charges, certain other corporate directed costs, and other costs that are not allocated to the segments as follows:


(Dollars in millions)	Three Months Ended September 30,
	2022		2021
Impairment charges and gain/loss on sale of assets	$	2	$	(3)
Stock-based compensation	(19)		(21)
Restructuring and other special items (a)	(9)		(8)
Gain on sale of subsidiary (b)	—		1



Other expense, net (c)	(25)		(9)
Unallocated corporate costs, net	(36)		(16)
Total unallocated costs	$	(87)	$	(56)

(a) Restructuring and other special items during the three months ended September 30, 2022 include (i) transaction costs associated with the Metrics Contracts Services (“Metrics”) acquisition and (ii) warehouse exit costs for a product the Company no longer manufactures in its respiratory and specialty platform.

Restructuring and other special items during the three months ended September 30, 2021 include (i) transaction and integration costs associated with the Delphi Genetics SA, Hepatic Cell Therapy Support SA, and RheinCell Therapeutics GmbH acquisitions (ii) transaction costs associated with the Bettera Holdings, LLC acquisition, and (iii) restructuring costs associated with the closure of the Company's facility in Bolton, U.K.

(b) Gain on sale of subsidiary for the three months ended September 30, 2021 was due to the sale of the facility in Woodstock, Illinois and the associated business.

(c) Other expense, net during the three months ended September 30, 2022 includes foreign currency remeasurement losses/gains.

Other expense, net during the three months ended September 30, 2021 includes financing charges related to the Company’s Incremental Term B-3 Loans and foreign currency remeasurement losses/gains.