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Unaudited Condensed Consolidated Statement of Cash Flows € in Millions, £ in Millions, $ in Millions | 6 Months Ended
--- | ---
Dec. 31, 2022 GBP (£) | Dec. 31, 2021 GBP (£)
Cash flows from operating activities |  |
Profit for the period | £ 2,407 | £ 2,088
Taxation | 650 | 634
Share of after tax results of associates and joint ventures | (172) | (190)
Net finance charges | 292 | 180
Non-operating items | (16) | 31
Operating profit | 3,161 | 2,743
Increase in inventories | (468) | (187)
Increase in trade and other receivables | (1,008) | (976)
Increase in trade and other payables and provisions | 111 | 653
Net increase in working capital | (1,365) | (510)
Depreciation, amortisation and impairment | 281 | 224
Dividends received | 5 | 1
Post employment payments less amounts included in operating profit | (23) | (23)
Other items | 7 | 34
Adjustments to reconcile profit (loss), Total | 270 | 236
Cash generated from operations | 2,066 | 2,469
Interest received | 66 | 41
Interest paid | (248) | (185)
Taxation paid | (636) | (378)
Interest and income taxes paid (received), classified as operating activities | (818) | (522)
Net cash inflow from operating activities | 1,248 | 1,947
Cash flows from investing activities |  |
Disposal of property, plant and equipment and computer software | 6 | 7
Purchase of property, plant and equipment and computer software | 435 | 382
Movements in loans and other investments | (2) | 3
Sale of businesses and brands | 99 | 2
Acquisition of subsidiaries(1) | (113) | (110)
Investment in associates and joint ventures(1) | (31) | (24)
Net cash outflow from investing activities | (476) | (504)
Cash flows from financing activities |  |
Share buyback programme | (554) | (538)
Net sale of own shares for share schemes | 9 | 42
Purchase of treasury shares in respect of subsidiaries | 0 | (13)
Dividends paid to non-controlling interests | (79) | (51)
Proceeds from bonds | 1,788 | 0
Repayment of bonds | (254) | (769)
Cash inflow from other borrowings | 144 | 136
Cash outflow from other borrowings | (172) | (98)
Equity dividends paid | (1,065) | (1,040)
Net cash outflow from financing activities | (183) | (2,331)
Net increase/(decrease) in net cash and cash equivalents | 589 | (888)
Exchange differences | (63) | 14
Reclassification to assets held for sale | (47) | 0
Net cash and cash equivalents at beginning of the period | 2,211 | 2,637
Net cash and cash equivalents at end of the period | 2,690 | 1,763
Net cash and cash equivalents consist of: |  |
Cash and cash equivalents | 2,766 | 1,780
Bank overdrafts | (76) | (17)
Net cash and cash equivalents | £ 2,690 | £ 1,763

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