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v3.23.2

Consolidated statement of cash flows - GBP (£) £ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2023 | Jun. 30, 2022 | Jun. 30, 2021
Cash flows from operating activities |  |  |  |
Profit for the year |  | £ 3,766 | £ 3,338 | £ 2,799
Taxation |  | 970 | 1,049 | 907
Share of after tax results of associates and joint ventures |  | (370) | (417) | (334)
Net finance charges |  | 594 | 422 | 373
Non-operating items |  | (328) | 17 | (14)
Operating profit |  | 4,632 | 4,409 | 3,731
Increase in inventories |  | (675) | (740) | (443)
Decrease/(increase) in trade and other receivables |  | 121 | (378) | (446)
(Decrease)/increase in trade and other payables and provisions |  | (621) | 939 | 1,220
Net (increase)/decrease in working capital |  | (1,175) | (179) | 331
Depreciation, amortisation and impairment |  | 1,066 | 828 | 447
Dividends received |  | 219 | 190 | 290
Post employment payments less amounts included in operating profit |  | (25) | (89) | (30)
Other items |  | 62 | 53 | 88
Adjustments to reconcile profit (loss), Total |  | 1,322 | 982 | 795
Cash generated from operations |  | 4,779 | 5,212 | 4,857
Interest received |  | 131 | 110 | 89
Interest paid |  | (685) | (438) | (440)
Taxation paid |  | (1,201) | (949) | (852)
Interest and income taxes paid (received), classified as operating activities |  | (1,755) | (1,277) | (1,203)
Net cash inflow from operating activities |  | 3,024 | 3,935 | 3,654
Cash flows from investing activities |  |  |  |
Disposal of property, plant and equipment and computer software |  | 13 | 17 | 13
Purchase of property, plant and equipment and computer software |  | (1,180) | (1,097) | (626)
Movements in loans and other investments |  | (57) | (72) | (4)
Sale of businesses and brands |  | 462 | 82 | 14
Acquisition of subsidiaries(1) | [1] | (342) | (206) | (450)
Investments in associates and joint ventures(1) | [1] | (93) | (65) | (38)
Net cash outflow from investing activities |  | (1,197) | (1,341) | (1,091)
Cash flows from financing activities |  |  |  |
Share buyback programme |  | (1,381) | (2,284) | (109)
Net sale of own shares for share schemes |  | 29 | 18 | 49
Purchase of treasury shares in respect of subsidiaries |  | 0 | (15) | 0
Dividends paid to non-controlling interests |  | (97) | (81) | (77)
Proceeds from bonds |  | 2,229 | 2,263 | 1,031
Repayment of bonds |  | (1,340) | (1,521) | (1,247)
Purchase of shares of non-controlling interests |  | (146) | 0 | (42)
Cash inflow from other borrowings |  | 433 | 503 | 34
Cash outflow from other borrowings |  | (374) | (424) | (787)
Equity dividends paid |  | (1,761) | (1,718) | (1,646)
Net cash outflow from financing activities |  | (2,408) | (3,259) | (2,794)
Net decrease in net cash and cash equivalents |  | (581) | (665) | (231)
Exchange differences |  | (227) | 239 | (285)
Net cash and cash equivalents at beginning of the year |  | 2,211 | 2,637 | 3,153
Net cash and cash equivalents at end of the year |  | 1,403 | 2,211 | 2,637
Net cash and cash equivalents consist of: |  |  |  |
Cash and cash equivalents |  | 1,439 | 2,285 | 2,749
Bank overdrafts |  | £ (36) | £ (74) | £ (112)
[1] | (1) For the years ended 30 June 2022 and 30 June 2021, the previously reported line item of 'Acquisition of businesses' has been replaced with 'Acquisition of subsidiaries' and 'Investments in associates and joint ventures' to show separately the amounts which had previously been shown combined.

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- Definition The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_45&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The increase (decrease) in working capital. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow for interest paid, classified as operating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_31&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash inflow from interest received, classified as operating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_31&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash inflow from current borrowings obtained. [Refer: Current borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash inflow from the issuing of bonds, notes and debentures. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted for using equity method] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16&doctype=Standard -URIDate 2022-03-24 + Details
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