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v3.23.2

Segmental information (Tables) | 12 Months Ended
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Jun. 30, 2023
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 America | Europe | Asia Pacific | Latin America and Caribbean | Africa | SC&P | Eliminate inter- segment sales | Total operating segments | Corporate and other | Total
| £ million | £ million | £ million | £ million | £ million | £ million | £ million | £ million | £ million | £ million
2023 |  |  |  |  |  |  |  |  |  |
Sales | 7,382 |  | 5,996 |  | 5,403 |  | 2,260 |  | 2,386 |  | 3,073 |  | (3,073) |  | 23,427 |  | 88 |  | 23,515 |
Net sales |  |  |  |  |  |  |  |  |  |
At budgeted exchange rates(1) | 6,052 |  | 3,377 |  | 3,084 |  | 1,642 |  | 1,631 |  | 2,942 |  | (2,876) |  | 15,852 |  | 87 |  | 15,939 |
Acquisitions and disposals | 20 |  | 20 |  | 35 |  | 3 |  | 104 |  | — |  | — |  | 182 |  | — |  | 182 |
SC&P allocation | 8 |  | 38 |  | 8 |  | 9 |  | 3 |  | (66) |  | — |  | — |  | — |  | — |
Retranslation to actual exchange rates | 678 |  | (41) |  | 73 |  | 145 |  | (39) |  | 197 |  | (197) |  | 816 |  | 1 |  | 817 |
Hyperinflation | — |  | 175 |  | — |  | — |  | — |  | — |  | — |  | 175 |  | — |  | 175 |
Net sales | 6,758 |  | 3,569 |  | 3,200 |  | 1,799 |  | 1,699 |  | 3,073 |  | (3,073) |  | 17,025 |  | 88 |  | 17,113 |
Operating profit/(loss) |  |  |  |  |  |  |  |  |  |
At budgeted exchange rates(1) | 2,337 |  | 1,076 |  | 886 |  | 597 |  | 347 |  | (32) |  | — |  | 5,211 |  | (292) |  | 4,919 |
Acquisitions and disposals | (18) |  | (13) |  | 5 |  | — |  | 27 |  | — |  | — |  | 1 |  | (6) |  | (5) |
SC&P allocation | 3 |  | (24) |  | (6) |  | (3) |  | (2) |  | 32 |  | — |  | — |  | — |  | — |
Fair value remeasurements | 87 |  | 25 |  | — |  | 1 |  | — |  | — |  | — |  | 113 |  | — |  | 113 |
Retranslation to actual exchange rates | 280 |  | 18 |  | 20 |  | 66 |  | (152) |  | — |  | — |  | 232 |  | (28) |  | 204 |
Hyperinflation | — |  | 23 |  | — |  | — |  | — |  | — |  | — |  | 23 |  | — |  | 23 |
Operating profit/(loss) before exceptional items | 2,689 |  | 1,105 |  | 905 |  | 661 |  | 220 |  | — |  | — |  | 5,580 |  | (326) |  | 5,254 |
Exceptional operating items | (97) |  | (8) |  | (473) |  | — |  | (44) |  | — |  | — |  | (622) |  | — |  | (622) |
Operating profit/(loss) | 2,592 |  | 1,097 |  | 432 |  | 661 |  | 176 |  | — |  | — |  | 4,958 |  | (326) |  | 4,632 |
Non-operating items |  |  |  |  |  |  |  |  |  | 328 |
Net finance charges |  |  |  |  |  |  |  |  |  | (594) |
Share of after tax results of associates and joint ventures |  |  |  |  |  |  |  |  |  | 370 |
Profit before taxation |  |  |  |  |  |  |  |  |  | 4,736 |
| North America | Europe | Asia Pacific | Latin America and Caribbean | Africa | SC&P | Eliminate inter- segment sales | Total operating segments | Corporate and other | Total
| £ million | £ million | £ million | £ million | £ million | £ million | £ million | £ million | £ million | £ million
2022 |  |  |  |  |  |  |  |  |  |
Sales | 6,682 |  | 5,740 |  | 5,624 |  | 1,945 |  | 2,403 |  | 2,010 |  | (2,010) |  | 22,394 |  | 54 |  | 22,448 |
Net sales |  |  |  |  |  |  |  |  |  |
At budgeted exchange rates(1) | 5,955 |  | 3,258 |  | 2,879 |  | 1,486 |  | 1,699 |  | 2,095 |  | (2,016) |  | 15,356 |  | 55 |  | 15,411 |
Acquisitions and disposals | 34 |  | 23 |  | — |  | 3 |  | 15 |  | — |  | — |  | 75 |  | — |  | 75 |
SC&P allocation | 9 |  | 46 |  | 9 |  | 12 |  | 3 |  | (79) |  | — |  | — |  | — |  | — |
Retranslation to actual exchange rates | 97 |  | (304) |  | (4) |  | 24 |  | (35) |  | (6) |  | 6 |  | (222) |  | (1) |  | (223) |
Hyperinflation | — |  | 189 |  | — |  | — |  | — |  | — |  | — |  | 189 |  | — |  | 189 |
Net sales | 6,095 |  | 3,212 |  | 2,884 |  | 1,525 |  | 1,682 |  | 2,010 |  | (2,010) |  | 15,398 |  | 54 |  | 15,452 |
Operating profit/(loss) |  |  |  |  |  |  |  |  |  |
At budgeted exchange rates(1) | 2,388 |  | 1,086 |  | 703 |  | 528 |  | 346 |  | (22) |  | — |  | 5,029 |  | (256) |  | 4,773 |
Acquisitions and disposals | (28) |  | 11 |  | — |  | — |  | (10) |  | — |  | — |  | (27) |  | — |  | (27) |
SC&P allocation | (1) |  | (18) |  | (2) |  | — |  | (1) |  | 22 |  | — |  | — |  | — |  | — |
Fair value remeasurements | 32 |  | 36 |  | — |  | (8) |  | — |  | — |  | — |  | 60 |  | — |  | 60 |
Retranslation to actual exchange rates | 63 |  | (108) |  | 10 |  | 18 |  | (20) |  | — |  | — |  | (37) |  | 18 |  | (19) |
Hyperinflation | — |  | 10 |  | — |  | — |  | — |  | — |  | — |  | 10 |  | — |  | 10 |
Operating profit/(loss) before exceptional items | 2,454 |  | 1,017 |  | 711 |  | 538 |  | 315 |  | — |  | — |  | 5,035 |  | (238) |  | 4,797 |
Exceptional operating items | (1) |  | (146) |  | (241) |  | — |  | — |  | — |  | — |  | (388) |  | — |  | (388) |
Operating profit/(loss) | 2,453 |  | 871 |  | 470 |  | 538 |  | 315 |  | — |  | — |  | 4,647 |  | (238) |  | 4,409 |
Non-operating items |  |  |  |  |  |  |  |  |  | (17) |
Net finance charges |  |  |  |  |  |  |  |  |  | (422) |
Share of after tax results of associates and joint ventures |  |  |  |  |  |  |  |  |  | 417 |
Profit before taxation |  |  |  |  |  |  |  |  |  | 4,387 |
| North America | Europe | Asia Pacific | Latin America and Caribbean | Africa | SC&P | Eliminate inter- segment sales | Total operating segments | Corporate and other | Total
| £ million | £ million | £ million | £ million | £ million | £ million | £ million | £ million | £ million | £ million
2021 |  |  |  |  |  |  |  |  |  |
Sales | 5,803 |  | 4,795 |  | 5,146 |  | 1,369 |  | 2,020 |  | 1,537 |  | (1,537) |  | 19,133 |  | 20 |  | 19,153 |
Net sales |  |  |  |  |  |  |  |  |  |
At budgeted exchange rates(1) | 5,527 |  | 2,579 |  | 2,561 |  | 1,176 |  | 1,541 |  | 1,627 |  | (1,548) |  | 13,463 |  | 20 |  | 13,483 |
Acquisitions and disposals | 28 |  | 2 |  | — |  | — |  | 5 |  | — |  | — |  | 35 |  | — |  | 35 |
SC&P allocation | 9 |  | 45 |  | 9 |  | 13 |  | 3 |  | (79) |  | — |  | — |  | — |  | — |
Retranslation to actual exchange rates | (355) |  | (68) |  | (82) |  | (143) |  | (137) |  | (11) |  | 11 |  | (785) |  | — |  | (785) |
Net sales | 5,209 |  | 2,558 |  | 2,488 |  | 1,046 |  | 1,412 |  | 1,537 |  | (1,537) |  | 12,713 |  | 20 |  | 12,733 |
Operating profit/(loss) |  |  |  |  |  |  |  |  |  |
At budgeted exchange rates(1) | 2,469 |  | 728 |  | 628 |  | 422 |  | 228 |  | (97) |  | — |  | 4,378 |  | (218) |  | 4,160 |
Acquisitions and disposals | (18) |  | (3) |  | — |  | — |  | — |  | — |  | — |  | (21) |  | — |  | (21) |
SC&P allocation | (30) |  | (32) |  | (5) |  | (27) |  | (3) |  | 97 |  | — |  | — |  | — |  | — |
Fair value remeasurement of contingent consideration | (9) |  | (27) |  | — |  | — |  | — |  | — |  | — |  | (36) |  | — |  | (36) |
Retranslation to actual exchange rates | (175) |  | (31) |  | (15) |  | (92) |  | (54) |  | — |  | — |  | (367) |  | 10 |  | (357) |
Operating profit/(loss) before exceptional items | 2,237 |  | 635 |  | 608 |  | 303 |  | 171 |  | — |  | — |  | 3,954 |  | (208) |  | 3,746 |
Exceptional operating items | — |  | (15) |  | — |  | — |  | — |  | — |  | — |  | (15) |  | — |  | (15) |
Operating profit/(loss) | 2,237 |  | 620 |  | 608 |  | 303 |  | 171 |  | — |  | — |  | 3,939 |  | (208) |  | 3,731 |
Non-operating items |  |  |  |  |  |  |  |  |  | 14 |
Net finance charges |  |  |  |  |  |  |  |  |  | (373) |
Share of after tax results of associates and joint ventures |  |  |  |  |  |  |  |  |  | 334 |
Profit before taxation |  |  |  |  |  |  |  |  |  | 3,706 |
(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) Approximate ly 38% of annual net sales occurred in the last four months of calendar year 2022.
Schedule of other segmental information | (b) Other segmental information
| North America £ million | Europe £ million | Asia Pacific £ million | Latin America and Caribbean £ million | Africa £ million | SC&P £ million | Corporate and other £ million | Total £ million
2023 |  |  |  |  |  |  |  |
Purchase of property, plant and equipment and computer software | 197 |  | 209 |  | 166 |  | 121 |  | 126 |  | 356 |  | 5 |  | 1,180 |
Depreciation and intangible asset amortisation | (95) |  | (98) |  | (61) |  | (18) |  | (80) |  | (134) |  | (10) |  | (496) |
Exceptional impairment of tangible assets | (52) |  | 2 |  | (22) |  | — |  | — |  | — |  | — |  | (72) |
Exceptional impairment of intangible assets | (29) |  | (25) |  | (444) |  | — |  | — |  | — |  | — |  | (498) |
2022 |  |  |  |  |  |  |  |
Purchase of property, plant and equipment and computer software | 230 |  | 187 |  | 146 |  | 128 |  | 139 |  | 256 |  | 11 |  | 1,097 |
Depreciation and intangible asset amortisation | (80) |  | (93) |  | (93) |  | (16) |  | (81) |  | (116) |  | (10) |  | (489) |
Exceptional impairment of tangible assets | — |  | (3) |  | — |  | — |  | — |  | — |  | — |  | (3) |
Exceptional impairment of intangible assets | — |  | (96) |  | (240) |  | — |  | — |  | — |  | — |  | (336) |
2021 |  |  |  |  |  |  |  |
Purchase of property, plant and equipment and computer software | 153 |  | 23 |  | 56 |  | 20 |  | 125 |  | 125 |  | 124 |  | 626 |
Depreciation and intangible asset amortisation | (76) |  | (31) |  | (60) |  | (16) |  | (79) |  | (126) |  | (59) |  | (447) |
Disclosure Of Category And Geographical Analysis Explanatory1 | (c) Category and geographical analysis
| Category analysis | Geographic analysis
| Spirits £ million | Beer £ million |  |  | Ready to drink £ million | Other £ million | Total £ million | United States £ million | India £ million | Great Britain £ million |  | Rest of World £ million | Total £ million
2023 |  |  |  |  |  |  |  |  |  |  |  |  |
Sales(1) | 19,004 |  | 3,355 |  |  |  | 899 |  | 257 |  | 23,515 |  | 6,972 |  | 2,751 |  | 2,138 |  |  | 11,654 |  | 23,515 |
Non-current assets(2), (3) |  |  |  |  |  |  |  | 5,816 |  | 1,798 |  | 2,909 |  |  | 11,204 |  | 21,727 |
2022 |  |  |  |  |  |  |  |  |  |  |  |  |
Sales(1) | 18,164 |  | 3,128 |  |  |  | 882 |  | 274 |  | 22,448 |  | 6,327 |  | 3,219 |  | 2,142 |  |  | 10,760 |  | 22,448 |
Non-current assets(2), (3) |  |  |  |  |  |  |  | 5,899 |  | 2,396 |  | 2,413 |  |  | 10,861 |  | 21,569 |
2021 |  |  |  |  |  |  |  |  |  |  |  |  |
Sales(1) | 15,634 |  | 2,562 |  |  |  | 741 |  | 216 |  | 19,153 |  | 5,441 |  | 3,011 |  | 1,822 |  |  | 8,879 |  | 19,153 |
Non-current assets(2), (3) |  |  |  |  |  |  |  | 4,320 |  | 2,561 |  | 2,119 |  |  | 10,063 |  | 19,063 |
(1) The geographical analysis of sales is based on the location of third-party customers. (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.

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