You should base your projection on net profits, not gross, given that these would be additional expenses (not considering tax effect).

Johnson & Johnson net income for the twelve months ending March 31, 2023 was $12.724B, a 35.83% decline year-over-year. Johnson & Johnson annual net income for 2022 was $17.941B, a 14.07% decline from 2021. Johnson & Johnson annual net income for 2021 was $20.878B, a 41.89% increase from 2020.

https://www.macrotrends.net/stocks/charts/JNJ/johnson-johnso...