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Expenses and other income (Tables) | 12 Months Ended
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Jun. 30, 2024
Text block 1 [Abstract] |
Summary of Expenses and Other Income |
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | US$M |  |  | US$M |  |  | US$M |
Employee benefits expense: |  |  |  |  |  |  |  |  |  |  |  |
Wages and salaries |  |  | 4,633 |  |  |  | 4,539 |  |  |  | 4,197 |
Employee share awards |  |  | 112 |  |  |  | 97 |  |  |  | 109 |
Social security costs |  |  | 5 |  |  |  | 4 |  |  |  | 4 |
Pension and other post-retirement obligations |  |  | 374 |  |  |  | 339 |  |  |  | 338 |
Less employee benefits expense classified as exploration and evaluation expenditure |  |  | (49 | ) |  |  | (35 | ) |  |  | (30 | )
Changes in inventories of finished goods and work in progress |  |  | (289 | ) |  |  | 301 |  |  |  | (774 | )
Raw materials and consumables used |  |  | 6,536 |  |  |  | 6,710 |  |  |  | 5,991 |
Freight and transportation |  |  | 2,270 |  |  |  | 2,299 |  |  |  | 2,319 |
External services |  |  | 5,795 |  |  |  | 4,768 |  |  |  | 4,525 |
Third-party commodity purchases |  |  | 1,977 |  |  |  | 1,878 |  |  |  | 2,959 |
Net foreign exchange losses/(gains) |  |  | 23 |  |  |  | (197 | ) |  |  | (326 | )
Fair value change on derivatives 1 |  |  | 84 |  |  |  | 135 |  |  |  | (29 | )
Government royalties paid and payable |  |  | 3,571 |  |  |  | 3,841 |  |  |  | 4,014 |
Exploration and evaluation expenditure incurred and expensed in the current period |  |  | 399 |  |  |  | 294 |  |  |  | 199 |
Depreciation and amortisation expense |  |  | 5,295 |  |  |  | 5,061 |  |  |  | 5,683 |
Net impairments: |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  |  | 3,833 |  |  |  | 73 |  |  |  | 515 |
Goodwill and other intangible assets |  |  | 57 |  |  |  | 2 |  |  |  | – |
All other operating expenses |  |  | 2,124 |  |  |  | 1,764 |  |  |  | 2,677 |
Total expenses |  |  | 36,750 |  |  |  | 31,873 |  |  |  | 32,371 |
(Gain)/loss on disposal of subsidiaries and operations 2 |  |  | (915 | ) |  |  | (8 | ) |  |  | (840 | )
Dividend income 3 |  |  | (1 | ) |  |  | (19 | ) |  |  | (241 | )
Other income 4 |  |  | (369 | ) |  |  | (367 | ) |  |  | (317 | )
Total other income |  |  | (1,285 | ) |  |  | (394 | ) |  |  | (1,398 | )
1 | Fair value change on derivatives is principally related to commodity price contracts, foreign exchange contracts and embedded derivatives used in the ordinary course of business as well as derivatives used as part of the funding of dividends.
2 | Mainly relates to the divestment of Blackwater and Daunia mines in FY2024 and BMC in FY2022. Refer to note 3 ‘Exceptional items’ for further information.
3 | During FY2022, the Group received dividends of US$238 million from Cerrejón. On 11 January 2022, BHP completed the sale of its 33.33 per cent interest in Cerrejón to joint venture partner, Glencore plc. In accordance with the sale agreement, the final sale proceeds were adjusted for the dividends received to a final number of US$50 million.
4 | Other income is generally income earned from transactions outside the course of the Group’s ordinary activities and may include certain management fees from non-controlling interests and joint arrangements, royalties and commission income.

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