XML 287 R41.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

Acquisition and sale of businesses and brands and purchase of non-controlling interests (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2024
Disclosure of detailed information about business combination [abstract] |
Schedule of fair value of net assets acquired and cash consideration paid in business combination | Fair value of net assets acquired and cash consideration paid in respect of the acquisition of subsidiaries in the three years ended 30 June 2024 were as follows:
Net assets acquired and consideration |
| 2024 $ million | 2023 re-presented $ million | 2022 re-presented $ million
Brands and other intangibles | — | 402 | 157
Property, plant and equipment | — | 28 | —
Inventories | — | 31 | 7
Other working capital | — | (2) | 5
Deferred tax | — | (85) | (40)
Cash | — | — | 2
Fair value of assets and liabilities | — | 374 | 131
Goodwill arising on acquisition | — | 109 | 91
Settlement of pre-existing relationship | — | — | (2)
Step acquisitions | — | (13) | (8)
Consideration payable | — | 470 | 212
Satisfied by: |  |  |
Cash consideration paid | — | (373) | (116)
Contingent consideration payable | — | (92) | (91)
Deferred consideration payable | — | (5) | (5)
| — | (470) | (212)
Schedule of cash consideration paid in respect of acquisition of business and purchases of shares of non-controlling interests | Cash consideration paid in respect of the acquisition of businesses and purchase of shares of non-controlling interests in the three years ended 30 June 2024 were as follows:
| Consideration
| 2024 $ million | 2023 re-presented $ million | 2022 re-presented $ million
Acquisitions in the year - subsidiaries |  |  |
Cash consideration paid | — | (373) | (116)
Cash acquired | — | — | 2
Prior year acquisitions - subsidiaries |  |  |
Contingent consideration paid for Casamigos | — | — | (113)
Other consideration | (6) | (31) | (51)
Investments in associates |  |  |
Cash consideration paid - increase in ownership interest | (5) | (20) | (6)
Capital injection(1) | (128) | (92) | (80)
Net cash outflow on acquisition of businesses | (139) | (516) | (364)
Purchase of shares of non-controlling interests | (223) | (178) | —
Total net cash outflow | (362) | (694) | (364)
(1)Additional investments in a number of Distill Ventures associates.
Schedule of cash consideration received and net assets disposed of in sale of businesses | Cash consideration received and net assets disposed of in respect of sale of businesses and brands in the three years ended 30 June 2024 were as follows:
| Windsor business $ million | Other $ million | 2024 $ million | 2023 re- presented $ million | 2022 re- presented $ million
Sale consideration |  |  |  |  |
Cash received | 112 | 4 | 116 | 604 | 131
(Cash)/overdraft disposed of | (20) | — | (20) | (16) | 3
Transaction and other directly attributable costs paid | (4) | (5) | (9) | (29) | (32)
Net cash received | 88 | (1) | 87 | 559 | 102
Deferred consideration receivable | 32 | — | 32 | — | —
Transaction and other directly attributable costs payable | (13) | (11) | (24) | (7) | (22)
| 107 | (12) | 95 | 552 | 80
Net assets disposed of |  |  |  |  |
Brands | (167) | — | (167) | — | —
Goodwill | — | — | — | — | (18)
Other non-current assets | (3) | — | (3) | (132) | (14)
Assets and liabilities held for sale | — | — | — | (87) | —
Inventories | (11) | — | (11) | (35) | (6)
Other working capital | 3 | — | 3 | 85 | 21
Other borrowings | — | — | — | 2 | 1
Corporate tax | 2 | — | 2 | (4) | (6)
Deferred tax | 37 | — | 37 | 6 | (3)
Post-employment benefit liabilities | — | — | — | 5 | —
| (139) | — | (139) | (160) | (25)
Impairment charge recognised up until the date of sale | — | — | — | (3) | —
Exchange recycled from other comprehensive income | (26) | — | (26) | (15) | (143)
(Loss)/gain on disposal before taxation | (58) | (12) | (70) | 374 | (88)
Taxation | 1 | — | 1 | (37) | (29)
(Loss)/gain on disposal after taxation | (57) | (12) | (69) | 337 | (117)
Schedule of assets and liabilities held for sale |
| 2024 $ million
Property, plant and equipment | 52
Inventories | 20
Trade and other receivables | 10
Deferred tax asset | 18
Cash | 30
Assets held for sale | 130
Trade and other payables | (44)
Corporate tax | (1)
Provisions | (3)
Liabilities held for sale | (48)
Total | 82

X
- Definition The disclosure of detailed information about business combinations and related cash consideration including purchase of shares of non-controlling interest. + References No definition available. + Details
Name: | deo_DisclosureOfDetailedInformationAboutBusinessCombinationsAndPurchaseOfNoncontrollingInterestExplanatory
Namespace Prefix: | deo_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of assets and liabilities held for sale + References No definition available. + Details
Name: | deo_ScheduleOfAssetsAndLiabilitiesHeldForSaleTableTextBlock
Namespace Prefix: | deo_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of cash consideration paid in respect of acquisition of business and purchases of shares of non-controlling interests + References No definition available. + Details
Name: | deo_ScheduleOfCashConsiderationPaidInRespectOfAcquisitionOfBusinessAndPurchasesOfSharesOfNonControllingInterestsTableTextBlock
Namespace Prefix: | deo_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule Of Cash Consideration Received And Net Assets Disposed Of In Sale Of Businesses + References No definition available. + Details
Name: | deo_ScheduleOfCashConsiderationReceivedAndNetAssetsDisposedOfInSaleOfBusinessesTableTextBlock
Namespace Prefix: | deo_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfBusinessCombinationsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration