XML 330 R84.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

Acquisition and sale of businesses and brands and purchase of non-controlling interests - Prior year acquisitions (Details) € in Millions, $ in Millions | 4 Months Ended |  |  |  |
--- | --- | --- | --- | --- | ---
Jun. 30, 2023 USD ($) | Jun. 30, 2024 USD ($) | Mar. 10, 2023 USD ($) | Mar. 10, 2023 EUR (€) | Jun. 30, 2022 USD ($) | Mar. 31, 2022 USD ($)
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |
Cash transferred | $ 373 | $ 0 |  |  | $ 116 |
Other businesses acquired |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |
Cash transferred | 112 |  |  |  | 34 |
Maximum | Other businesses acquired |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |
Contingent consideration |  |  |  |  | 24 |
21Seeds |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |
Cash transferred |  |  |  |  |  | $ 82
Percentage of interest acquired |  |  |  |  |  | 100.00%
21Seeds | Maximum |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |
Contingent consideration |  |  |  |  |  | $ 80
Don Papa rum |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |
Cash transferred |  |  | $ 261 | € 246 |  |
Revenue of acquiree since acquisition date | 13 |  |  |  |  |
Profit (loss) of acquiree since acquisition date | 18 |  |  |  |  |
Acquisition transaction cost | 18 |  |  |  |  |
Don Papa rum | Maximum |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |
Contingent consideration |  |  | 189 | 178 |  |
Deferred consideration payable |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |
Deferred/contingent consideration payable | 5 | 0 |  |  | 5 |
Deferred consideration payable | Other businesses acquired |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |
Deferred/contingent consideration payable |  |  |  |  | 5 |
Deferred consideration payable | Don Papa rum |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |
Deferred/contingent consideration payable |  |  | 4 | 4 |  |
Contingent consideration payable |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |
Deferred/contingent consideration payable | $ 92 | $ 0 |  |  | $ 91 |
Contingent consideration payable | Don Papa rum |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |
Deferred/contingent consideration payable |  |  | $ 87 | € 82 |  |

X
- Definition Business Combination, Contingent Consideration Arrangements + References No definition available. + Details
Name: | deo_BusinessCombinationContingentConsiderationArrangements
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of acquisition-related costs for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph m -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_m&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
Name: | ifrs-full_AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph f -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_f_i&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
Name: | ifrs-full_CashTransferred
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfBusinessCombinationsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The fair value, at acquisition date, of liabilities incurred (for example, a liability for contingent consideration) as consideration transferred in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph f -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_f_iii&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
Name: | ifrs-full_LiabilitiesIncurred
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_c&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
Name: | ifrs-full_PercentageOfVotingEquityInterestsAcquired
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The profit (loss) of the acquiree, since the acquisition date, included in the consolidated statement of comprehensive income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph q -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_q_i&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
Name: | ifrs-full_ProfitLossOfAcquiree
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of revenue of the acquiree since the acquisition date included in the consolidated statement of comprehensive income. [Refer: Revenue] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph q -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_q_i&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
Name: | ifrs-full_RevenueOfAcquiree
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | deo_AcquisitionGroupName1Axis=deo_OtherIndividuallyImmaterialBusinessesAcquiredMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=deo_A21SeedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=deo_DonPapaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfLiabilitiesAxis=deo_DeferredConsiderationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfLiabilitiesAxis=ifrs-full_ContingentConsiderationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |