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Significant Events - Summary of Financial Impacts of Samarco Dam Failure (Detail) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2022
Expenses excluding net finance costs: |  |  |
Costs incurred directly by BHP Brasil and other BHP entities in relation to the Samarco dam failure | $ (36,750) | $ (31,873) | $ (32,371)
Profit/(loss) from equity accounted investments, related impairments and expenses: |  |  |
Fair value change on forward exchange derivatives | (84) | (135) | 29
(Loss)/profit from operations | (6,094) | 112 | (330)
Net finance costs | (1,489) | (1,531) | (969)
Loss before taxation | (6,600) | (340) | (620)
Income tax (expense)/benefit | (6,447) | (7,077) | (10,737)
Loss after taxation | (5,763) | (606) | (1,074)
Balance sheet movement |  |  |
Trade and other payables | 27 | 1,086 | (727)
Cash flow statement |  |  |
Loss before taxation | (6,600) | (340) | (620)
Adjustments for: |  |  |
Fair value change on forward exchange derivatives | 84 | 135 | (29)
Proceeds of cash management related instruments | 361 | 331 | 378
Net finance costs | 1,489 | 1,531 | 969
Changes in assets and liabilities: |  |  |
Trade and other payables | (27) | (1,086) | 727
Net operating cash flows | 20,665 | 18,701 | 32,174
Net investing cash flows | (8,762) | (13,065) | (6,959)
Samarco dam failure [member] |  |  |
Expenses excluding net finance costs: |  |  |
Costs incurred directly by BHP Brasil and other BHP entities in relation to the Samarco dam failure | (139) | (103) | (66)
Profit/(loss) from equity accounted investments, related impairments and expenses: |  |  |
Samarco dam failure provision | (2,833) | (256) | (595)
Fair value change on forward exchange derivatives | (199) | 471 | (81)
(Loss)/profit from operations | (3,171) | 112 | (742)
Net finance costs | (506) | (452) | (290)
Loss before taxation | (3,677) | (340) | (1,032)
Income tax (expense)/benefit | (85) | 17 | (31)
Loss after taxation | (3,762) | (323) | (1,063)
Balance sheet movement |  |  |
Other financial assets | (280) | 337 | (160)
Trade and other payables | (4) | (6) | (1)
Tax liabilities | (85) | 17 | (31)
Provisions | (2,824) | (260) | (629)
Net (increase)/decrease in liabilities | (3,193) | 88 | (821)
Cash flow statement |  |  |
Loss before taxation | (3,677) | (340) | (1,032)
Adjustments for: |  |  |
Samarco dam failure provision | 2,833 | 256 | 595
Fair value change on forward exchange derivatives | 199 | (471) | 81
Proceeds of cash management related instruments | 218 | 134 | 79
Net finance costs | 506 | 452 | 290
Changes in assets and liabilities: |  |  |
Trade and other payables | 4 | 6 | 1
Net operating cash flows | 83 | 37 | 14
Net investment and funding of equity accounted investments | (640) | (448) | (256)
Net investing cash flows | (640) | (448) | (256)
Net decrease in cash and cash equivalents | $ (557) | $ (411) | $ (242)

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