Share-based compensation expense related to RSUs, PRSUs, grants under our ESPP and share options was as follows (in millions):


	Three Months Ended March 31,
		2026		2025
Selling, general and administrative		$	44.2	$	41.7
Research and development		23.7		20.9
Cost of product sales		6.6		5.1
Total share-based compensation expense, pre-tax		74.5		67.7
Income tax benefit from share-based compensation expense		(29.8)		(9.6)
Total share-based compensation expense, net of tax		$	44.7	$	58.1