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Segmental information (Tables) | 6 Months Ended
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Dec. 31, 2022
Disclosure of operating segments [abstract] |
Schedule of segmental information | (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
Six months ended 31 December 2022 | £ million | £ million | £ million | £ million | £ million | £ million | £ million | £ million | £ million | £ million
Sales | 3,847 |  | 3,427 |  | 3,170 |  | 1,394 |  | 1,337 |  | 1,330 |  | (1,330) |  | 13,175 |  | 44 |  | 13,219 |
Net sales |  |  |  |  |  |  |  |  |  |
At budgeted exchange rates(1) | 3,092 |  | 1,815 |  | 1,724 |  | 995 |  | 916 |  | 1,318 |  | (1,289) |  | 8,571 |  | 44 |  | 8,615 |
Acquisitions and disposals | 13 |  | 7 |  | 35 |  | 3 |  | — |  | — |  | — |  | 58 |  | — |  | 58 |
SC&P allocation | 4 |  | 18 |  | 3 |  | 3 |  | 1 |  | (29) |  | — |  | — |  | — |  | — |
Retranslation to actual exchange rates | 408 |  | 54 |  | 75 |  | 99 |  | 26 |  | 41 |  | (41) |  | 662 |  | — |  | 662 |
Hyperinflation | — |  | 85 |  | — |  | — |  | — |  | — |  | — |  | 85 |  | — |  | 85 |
Net sales | 3,517 |  | 1,979 |  | 1,837 |  | 1,100 |  | 943 |  | 1,330 |  | (1,330) |  | 9,376 |  | 44 |  | 9,420 |
Operating profit/(loss) |  |  |  |  |  |  |  |  |  |
At budgeted exchange rates(1) | 1,260 |  | 630 |  | 557 |  | 407 |  | 212 |  | 39 |  | — |  | 3,105 |  | (158) |  | 2,947 |
Acquisitions and disposals | (6) |  | 2 |  | 5 |  | — |  | — |  | — |  | — |  | 1 |  | — |  | 1 |
SC&P allocation | 9 |  | 22 |  | 2 |  | 5 |  | 1 |  | (39) |  | — |  | — |  | — |  | — |
Fair value remeasurements | 14 |  | (1) |  | — |  | — |  | — |  | — |  | — |  | 13 |  | — |  | 13 |
Retranslation to actual exchange rates | 142 |  | 21 |  | 23 |  | 59 |  | (33) |  | — |  | — |  | 212 |  | 1 |  | 213 |
Hyperinflation | — |  | 20 |  | — |  | — |  | — |  | — |  | — |  | 20 |  | — |  | 20 |
Operating profit/(loss) before exceptional items | 1,419 |  | 694 |  | 587 |  | 471 |  | 180 |  | — |  | — |  | 3,351 |  | (157) |  | 3,194 |
Exceptional operating items | (26) |  | 14 |  | (21) |  | — |  | — |  | — |  | — |  | (33) |  | — |  | (33) |
Operating profit/(loss) | 1,393 |  | 708 |  | 566 |  | 471 |  | 180 |  | — |  | — |  | 3,318 |  | (157) |  | 3,161 |
Non-operating items |  |  |  |  |  |  |  |  |  | 16 |
Net finance charges |  |  |  |  |  |  |  |  |  | (292) |
Share of after tax results of associates and joint ventures |  |  |  |  |  |  |  |  |  | 172 |
Profit before taxation |  |  |  |  |  |  |  |  |  | 3,057 |
| North America | Europe | Asia Pacific | Latin America and Caribbean | Africa | SC&P | Eliminate inter- segment sales | Total operating segments | Corporate and other | Total
Six months ended 31 December 2021 | £ million | £ million | £ million | £ million | £ million | £ million | £ million | £ million | £ million | £ million
Sales | 3,257 |  | 3,178 |  | 2,999 |  | 1,052 |  | 1,244 |  | 972 |  | (972) |  | 11,730 |  | 23 |  | 11,753 |
Net sales |  |  |  |  |  |  |  |  |  |
At budgeted exchange rates(1) | 2,959 |  | 1,782 |  | 1,544 |  | 822 |  | 888 |  | 1,027 |  | (979) |  | 8,043 |  | 23 |  | 8,066 |
Acquisitions and disposals | 18 |  | 3 |  | — |  | — |  | — |  | — |  | — |  | 21 |  | — |  | 21 |
SC&P allocation | 6 |  | 29 |  | 5 |  | 6 |  | 2 |  | (48) |  | — |  | — |  | — |  | — |
Retranslation to actual exchange rates | (19) |  | (62) |  | (18) |  | (9) |  | (22) |  | (7) |  | 7 |  | (130) |  | — |  | (130) |
Net sales | 2,964 |  | 1,752 |  | 1,531 |  | 819 |  | 868 |  | 972 |  | (972) |  | 7,934 |  | 23 |  | 7,957 |
Operating profit/(loss) |  |  |  |  |  |  |  |  |  |
At budgeted exchange rates(1) | 1,288 |  | 647 |  | 454 |  | 333 |  | 192 |  | (8) |  | — |  | 2,906 |  | (132) |  | 2,774 |
Acquisitions and disposals | (16) |  | (1) |  | — |  | — |  | — |  | — |  | — |  | (17) |  | — |  | (17) |
SC&P allocation | 10 |  | (23) |  | (3) |  | 9 |  | (1) |  | 8 |  | — |  | — |  | — |  | — |
Fair value remeasurements | 5 |  | 21 |  | — |  | — |  | — |  | — |  | — |  | 26 |  | — |  | 26 |
Retranslation to actual exchange rates | 8 |  | (31) |  | — |  | (9) |  | (15) |  | — |  | — |  | (47) |  | 7 |  | (40) |
Operating profit/(loss) before exceptional items | 1,295 |  | 613 |  | 451 |  | 333 |  | 176 |  | — |  | — |  | 2,868 |  | (125) |  | 2,743 |
Exceptional items | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Operating profit/(loss) | 1,295 |  | 613 |  | 451 |  | 333 |  | 176 |  | — |  | — |  | 2,868 |  | (125) |  | 2,743 |
Non-operating items |  |  |  |  |  |  |  |  |  | (31) |
Net finance charges |  |  |  |  |  |  |  |  |  | (180) |
Share of after tax results of associates and joint ventures |  |  |  |  |  |  |  |  |  | 190 |
Profit before taxation |  |  |  |  |  |  |  |  |  | 2,722 |
(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 geographical segments, inter-segment sales are not material. (ii) Approximately 42% of calendar year net sales occurred in the last four months of calendar year 2022.
Schedule Of Category And Geographical Analysis | (b) Category and geographical analysis
| Category analysis | Geographical 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
Six months ended 31 December 2022 |  |  |  |  |  |  |  |  |  |  |  |
Sales(1) | 10,925 |  | 1,702 |  | 478 |  | 114 |  | 13,219 |  | 3,617 |  | 1,599 |  | 1,163 |  |  |  | 6,840 |  | 13,219 |
Six months ended 31 December 2021 |  |  |  |  |  |  |  |  |  |  |  |
Sales(1) | 9,680 |  | 1,520 |  | 418 |  | 135 |  | 11,753 |  | 3,072 |  | 1,704 |  | 1,204 |  |  |  | 5,773 |  | 11,753 |
(1) The geographical analysis of sales is based on the location of third-party sales.

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