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v3.25.2

Exceptional items | 6 Months Ended
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Jun. 30, 2025
Exceptional items |
Exceptional items | ​ ​ ​ ​ ​ ​ ​ 5. Exceptional items ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three months ended June 30, | ​ | Six months ended June 30,
​ |  | 2025 |  | 2024 | ​ | 2025 |  | 2024
​ | ​ | $'m | ​ | $'m | ​ | $'m | ​ | $'m
Start-up related and other costs | ​ | 3 | ​ | 9 | ​ | 5 | ​ | 17
Impairment - property, plant and equipment |  | 10 | ​ | — | ​ | 10 | ​ | —
Exceptional items – cost of sales |  | 13 | ​ | 9 | ​ | 15 |  | 17
Transaction-related and other costs | ​ | 1 | ​ | 1 | ​ | 2 | ​ | 4
Exceptional items – SG&A expenses | ​ | 1 | ​ | 1 | ​ | 2 | ​ | 4
Exceptional finance expense/(income) | ​ | 8 | ​ | — | ​ | 2 | ​ | (17)
Exceptional items – finance expense/(income) | ​ | 8 | ​ | — | ​ | 2 | ​ | (17)
Exceptional income tax credit | ​ | (1) | ​ | (2) | ​ | (1) | ​ | (3)
Total exceptional items, net of tax | ​ | 21 | ​ | 8 | ​ | 18 | ​ | 1
​
ss | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ Exceptional items are those that in management’s judgment need to be disclosed by virtue of their size, nature or incidence. 2025 A net charge of $18 million has been recognized as exceptional items in the six months ended June 30, 2025, primarily comprising:
| ● | $5 million start-up related and other costs in the Americas ($3 million) and in Europe ($2 million), principally relating to the Group’s investment programs.
| ● | $10 million impairment of property, plant and equipment relating to early-stage capital expenditure for a proposed greenfield site development in Europe. The project was deferred during the period resulting in certain of the initial costs incurred no longer being recoverable.
| ● | $2 million of transaction-related and other costs, primarily comprised of professional advisory fees and restructuring and other costs relating to transformation initiatives.
| ● | $2 million net exceptional finance expense relates to a loss on the movement in fair value of the Earnout Shares of $3 million, partly offset by foreign currency movements.
| ● | Tax credits of $1 million have been recognized in relation to the above items.
​ 2024 A net charge of $1 million has been recognized as exceptional items in the six months ended June 30, 2024, primarily comprising:
| ● | $1 7 million start-up related and other costs in the Americas ($1 1 million) and Europe ($6 million), primarily relating to the Group’s investment programs.
| ● | $4 million transaction-related and other costs, primarily comprised of professional advisory fees and restructuring and other costs relating to transformation initiatives.
| ● | $1 7 million net exceptional finance income primarily relates to a gain on movements in the fair market values on the Earnout Shares, Public and Private Warrants.
| ● | Tax credits of $3 million have been recognized relating to the above exceptional items.

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