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Segmental information (Tables)
12 Months Ended
Jun. 30, 2022
Disclosure of operating segments [abstract]  
Schedule of segmental information for the consolidated income statement - continuing operations (a) Segmental information for the consolidated income statement
North AmericaEurope Asia
Pacific
AfricaLatin America and CaribbeanSC&PEliminate
inter-
segment
sales
Total
operating
segments
Corporate
and other
Total
£ million£ million£ million£ million£ million£ million£ million£ million£ million£ million
2022
Sales6,682 5,740 5,624 2,403 1,945 2,010 (2,010)22,394 54 22,448 
Net sales
At budgeted exchange rates(1)
5,955 3,258 2,879 1,699 1,486 2,095 (2,016)15,356 55 15,411 
Acquisitions and disposals34 23  15 3   75  75 
SC&P allocation9 46 9 3 12 (79)    
Retranslation to actual exchange rates97 (304)(4)(35)24 (6)6 (222)(1)(223)
Hyperinflation 189      189  189 
Net sales6,095 3,212 2,884 1,682 1,525 2,010 (2,010)15,398 54 15,452 
Operating profit/(loss)
At budgeted exchange rates(1)
2,388 1,086 703 346 528 (22) 5,029 (256)4,773 
Acquisitions and disposals(28)11  (10)   (27) (27)
SC&P allocation(1)(18)(2)(1) 22     
Fair value remeasurement of contingent considerations, equity option and earn out arrangements32 36   (3)  65  65 
Fair value remeasurement of biological assets    (5)  (5) (5)
Retranslation to actual exchange rates63 (108)10 (20)18   (37)18 (19)
Hyperinflation 10      10  10 
Operating profit/(loss) before exceptional items2,454 1,017 711 315 538   5,035 (238)4,797 
Exceptional items (1)(146)(241)    (388) (388)
Operating profit/(loss)2,453 871 470 315 538   4,647 (238)4,409 
Non-operating items(17)
Net finance charges(422)
Share of after tax results of associates and joint ventures
Moët Hennessy
425 
Other(8)
Profit before taxation4,387 
North AmericaEurope Asia
Pacific
AfricaLatin America and CaribbeanSC&PEliminate
inter-
segment
sales
Total
operating
segments
Corporate
and other
Total
£ million£ million£ million£ million£ million£ million£ million£ million£ million£ million
2021
Sales5,803 4,795 5,146 2,020 1,369 1,537 (1,537)19,133 20 19,153 
Net sales
At budgeted exchange rates(1)
5,527 2,579 2,561 1,541 1,176 1,627 (1,548)13,463 20 13,483 
Acquisitions and disposals28 — — — — 35 — 35 
SC&P allocation45 13 (79)— — — — 
Retranslation to actual exchange rates(355)(68)(82)(137)(143)(11)11 (785)— (785)
Net sales5,209 2,558 2,488 1,412 1,046 1,537 (1,537)12,713 20 12,733 
Operating profit/(loss)
At budgeted exchange rates(1)
2,469 728 628 228 422 (97)— 4,378 (218)4,160 
Acquisitions and disposals(18)(3)— — — — — (21)— (21)
SC&P allocation(30)(32)(5)(3)(27)97 — — — — 
Fair value remeasurement of contingent considerations, equity option and earn out arrangements(9)(27)— — — — — (36)— (36)
Retranslation to actual exchange rates(175)(31)(15)(54)(92)— — (367)10 (357)
Operating profit/(loss) before exceptional items2,237 635 608 171 303 — — 3,954 (208)3,746 
Exceptional items — (15)— — — — — (15)— (15)
Operating profit/(loss)2,237 620 608 171 303 — — 3,939 (208)3,731 
Non-operating items14 
Net finance charges(373)
Share of after tax results of associates and joint ventures
Moët Hennessy
335 
Other
(1)
Profit before taxation3,706 
North AmericaEurope Asia
Pacific
AfricaLatin America and CaribbeanSC&PEliminate
inter-
segment
sales
Total
operating
segments
Corporate
and other
Total
£ million£ million£ million£ million£ million£ million£ million£ million£ million£ million
2020
Sales5,222 4,697 4,645 1,911 1,184 1,343 (1,343)17,659 38 17,697 
Net sales
At budgeted exchange rates(1)
4,445 2,501 2,253 1,300 944 1,439 (1,341)11,541 38 11,579 
Acquisitions and disposals32 10 50 — — — 93 — 93 
SC&P allocation11 60 12 10 (98)— (1)— 
Retranslation to actual exchange rates135 (4)(8)(46)(2)81 (1)80 
Net sales4,623 2,567 2,270 1,346 908 1,343 (1,343)11,714 38 11,752 
Operating profit/(loss)
At budgeted exchange rates(1)
2,007 730 498 116 254 45 — 3,650 (152)3,498 
Acquisitions and disposals(1)(4)— — — — — (5)— (5)
SC&P allocation26 (45)— — — — 
Fair value remeasurement of contingent consideration(10)(4)— — — — (7)— (7)
Fair value remeasurement of biological assets— — — — — — — 
Retranslation to actual exchange rates32 (3)(17)(27)— — (6)(1)
Operating profit/(loss) before exceptional items2,034 757 501 101 248 — — 3,641 (147)3,494 
Exceptional items 54 (62)(1,198)(145)(6)— — (1,357)— (1,357)
Operating profit/(loss)2,088 695 (697)(44)242 — — 2,284 (147)2,137 
Non-operating items(23)
Net finance charges(353)
Share of after tax results of associates and joint ventures
Moët Hennessy
285 
Other
(3)
Profit before taxation2,043 
(1)    These items represent the IFRS 8 performance measures for the geographical and SC&P segments.
(i)    The net sales figures for SC&P reported to the Executive Committee primarily comprise inter-segment sales and these are eliminated in a separate column in the above segmental analysis. Apart from sales by the SC&P segment to the other operating segments, inter-segmental sales are not material.
(ii)    The group’s net finance charges are managed centrally and are not attributable to individual operating segments.
(iii)    Approximately 37% of annual net sales occurred in the last four months of calendar year 2021.
Schedule of other segmental information
(b) Other segmental information
 North
America
£ million
Europe
£ million
Asia
Pacific
£ million
Africa
£ million
Latin
America
and
Caribbean
£ million
SC&P
£ million
Corporate
and other
£ million
Total
£ million
2022
Capital expenditure230 187 146 139 128 256 11 1,097 
Depreciation and intangible asset amortisation(80)(93)(93)(81)(16)(116)(10)(489)
Exceptional impairment of tangible assets (3)     (3)
Exceptional impairment of intangible assets (96)(240)    (336)
2021
Capital expenditure153 23 56 125 20 125 124 626 
Depreciation and intangible asset amortisation(76)(31)(60)(79)(16)(126)(59)(447)
2020
Capital expenditure145 24 59 128 48 191 105 700 
Depreciation and intangible asset amortisation(68)(37)(59)(103)(21)(119)(73)(480)
Underlying impairment— (7)— — (7)— — (14)
Exceptional impairment of tangible assets— — (1)(139)— — — (140)
Exceptional impairment of intangible assets— — (1,205)— — — — (1,205)
Disclosure Of Category And Geographical Analysis Explanatory1
(c) Category and geographical analysis
 Category analysisGeographic analysis
 Spirits
£ million
Beer
£ million
Ready to
drink
£ million
Other
£ million
Total
£ million
United
States
£ million
India
£ million
Great
Britain
£ million
Nether-
lands
£ million
Rest of
World
£ million
Total
£ million
2022
Sales(1)
18,164 3,128 882 274 22,448 6,327 3,219 2,142 89 10,671 22,448 
Non-current assets(2), (3)
5,899 2,396 2,413 2,600 8,261 21,569 
2021
Sales(1)
15,634 2,562 741 216 19,153 5,441 3,011 1,822 70 8,809 19,153 
Non-current assets(2), (3)
4,320 2,561 2,119 2,474 7,589 19,063 
2020
Sales(1)
14,158 2,687 621 231 17,697 4,839 2,783 1,684 62 8,329 17,697 
Non-current assets(2), (3)
5,028 2,758 1,911 2,661 7,563 19,921 
(1)    The geographical analysis of sales is based on the location of third-party sales.
(2)    The geographical analysis of non-current assets is based on the geographical location of the assets and comprises intangible assets, property, plant and equipment, biological assets, investments in associates and joint ventures, other investments and non-current other receivables.
(3)    The management information provided to the chief operating decision maker does not include an analysis of assets and liabilities by category and therefore is not disclosed.