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v3.22.4

Exceptional items (Details) £ in Millions, R in Millions |  | 6 Months Ended | 12 Months Ended
--- | --- | --- | ---
Sep. 30, 2022 GBP (£) | Dec. 31, 2022 GBP (£) | Dec. 31, 2022 ZAR (R) | Dec. 31, 2021 GBP (£) | Jun. 30, 2022 GBP (£)
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Exceptional operating items |  | £ (1,058) |  | £ (908) |
Non-operating items |  | 16 |  | (31) |
Exceptional items before taxation |  | 3,057 |  | 2,722 |
Items included in taxation |  | (650) |  | (634) |
Profit for the period |  | 2,407 |  | 2,088 |
Attributable to: |  |  |  |  |
Equity shareholders of the parent company |  | 2,295 |  | 1,965 |
Non-controlling interests |  | 112 |  | 123 |
Profit for the period |  | 2,407 |  | 2,088 |
Decrease in working capital |  | (1,365) |  | (510) |
Sales |  | 13,219 |  | 11,753 |
Operating profit |  | 3,161 |  | 2,743 |
USL Popular brand |  |  |  |  |
Attributable to: |  |  |  |  |
Consideration received | £ 87 |  |  |  |
Total exceptional items |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Exceptional operating items |  | (33) |  | 0 |
Non-operating items |  | 16 |  | (31) |
Exceptional items before taxation |  | (17) |  | (31) |
Items included in taxation |  | 70 |  | 0 |
Profit for the period |  | 53 |  | (31) |
Attributable to: |  |  |  |  |
Equity shareholders of the parent company |  | 52 |  | (31) |
Non-controlling interests |  | 1 |  | 0 |
Profit for the period |  | 53 |  | (31) |
Supply chain agility programme |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Other expenses |  | £ (47) |  | 0 |
Attributable to: |  |  |  |  |
Spanning programme, period |  | 5 years | 5 years |  |
Supply chain agility programme | Maximum |  |  |  |  |
Attributable to: |  |  |  |  |
Implementation cost, total |  | £ 500 |  |  |
Winding down Russian operations |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Other expenses |  |  |  |  | £ (50)
Other expense released |  | 14 |  | 0 |
Archers brand |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Non-operating items |  | 20 |  | 0 |
USL Popular brand |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Non-operating items |  | 4 |  | 0 |
USL Popular brand | USL Popular brand |  |  |  |  |
Attributable to: |  |  |  |  |
Non-controlling interests | 9 |  |  |  |
Decrease in working capital | 31 |  |  |  |
Decrease intangible assets | 22 |  |  |  |
Goodwill derecognized | £ 16 |  |  |  |
Sales |  | 225 |  |  |
Operating profit |  | 5 |  |  |
Disposal-related costs |  | (4) |  |  |
United National Breweries |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Non-operating items |  | 2 | R 46 | 2 |
Guinness Cameroon S.A. |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Non-operating items |  | (2) |  | 0 |
Meta Abo Brewery |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Non-operating items |  | 0 |  | (33) |
Step acquisition - Mr Black |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Non-operating items |  | (8) |  | 0 |
Tax on exceptional operating items |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Items included in taxation |  | 12 |  | 0 |
Tax on exceptional non-operating items |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Items included in taxation |  | 1 |  | 0 |
Exceptional taxation |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Items included in taxation |  | £ 57 |  | £ 0 |

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