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Segmental information (Tables) | 12 Months Ended
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Jun. 30, 2024
Disclosure of operating segments [abstract] |
Schedule of segmental information for the consolidated income statement - continuing operations | (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
| $ million | $ million | $ million | $ million | $ million | $ million | $ million | $ million | $ million | $ million
2024 |  |  |  |  |  |  |  |  |  |
Sales | 8,514 | 8,024 | 6,320 | 2,432 | 2,478 | 3,551 | (3,551) | 27,768 | 123 | 27,891
Net sales |  |  |  |  |  |  |  |  |  |
At budgeted exchange rates(1) | 7,897 | 4,405 | 3,860 | 1,702 | 2,162 | 3,455 | (3,353) | 20,128 | 118 | 20,246
Acquisitions and disposals | 2 | 30 | 30 | — | 131 | — | — | 193 | — | 193
SC&P allocation | 12 | 65 | 12 | 11 | 2 | (102) | — | — | — | —
Retranslation to actual exchange rates | (3) | (59) | (85) | 105 | (539) | 198 | (198) | (581) | 5 | (576)
Hyperinflation | — | 363 | — | 21 | 22 | — | — | 406 | — | 406
Net sales | 7,908 | 4,804 | 3,817 | 1,839 | 1,778 | 3,551 | (3,551) | 20,146 | 123 | 20,269
Operating profit/(loss) |  |  |  |  |  |  |  |  |  |
At budgeted exchange rates(1) | 2,992 | 1,370 | 1,121 | 527 | 448 | (40) | — | 6,418 | (343) | 6,075
Acquisitions and disposals | (12) | (14) | 7 | — | 27 | — | — | 8 | — | 8
SC&P allocation | (5) | (22) | (7) | (5) | (1) | 40 | — | — | — | —
Fair value remeasurements | 128 | 27 | — | (16) | — | — | — | 139 | — | 139
Retranslation to actual exchange rates | 133 | 26 | (58) | (5) | (332) | — | — | (236) | (23) | (259)
Hyperinflation | — | (8) | — | 1 | (11) | — | — | (18) | — | (18)
Operating profit/(loss) before exceptional items | 3,236 | 1,379 | 1,063 | 502 | 131 | — | — | 6,311 | (366) | 5,945
Exceptional operating items(2) | (197) | (122) | 375 | — | — | — | — | 56 | — | 56
Operating profit/(loss) | 3,039 | 1,257 | 1,438 | 502 | 131 | — | — | 6,367 | (366) | 6,001
Non-operating items |  |  |  |  |  |  |  |  |  | (70)
Net finance charges |  |  |  |  |  |  |  |  |  | (885)
Share of after tax results of associates and joint ventures |  |  |  |  |  |  |  |  |  | 414
Profit before taxation |  |  |  |  |  |  |  |  |  | 5,460
| North America | Europe | Asia Pacific | Latin America and Caribbean | Africa | SC&P | Eliminate inter- segment sales | Total operating segments | Corporate and other | Total
| re- presented $ million | re- presented $ million | re- presented $ million | re- presented $ million | re- presented $ million | re- presented $ million | re- presented $ million | re- presented $ million | re- presented $ million | re- presented $ million
2023 |  |  |  |  |  |  |  |  |  |
Sales | 8,859 | 7,245 | 6,484 | 2,714 | 2,864 | 3,687 | (3,687) | 28,166 | 104 | 28,270
Net sales |  |  |  |  |  |  |  |  |  |
At budgeted exchange rates(1) | 8,109 | 4,526 | 4,134 | 2,200 | 2,186 | 3,943 | (3,854) | 21,244 | 115 | 21,359
Acquisitions and disposals | 27 | 27 | 48 | 3 | 138 | — | — | 243 | — | 243
SC&P allocation | 10 | 52 | 11 | 12 | 4 | (89) | — | — | — | —
Retranslation to actual exchange rates | (37) | (537) | (352) | (56) | (289) | (167) | 167 | (1,271) | (11) | (1,282)
Hyperinflation | — | 235 | — | — | — | — | — | 235 | — | 235
Net sales | 8,109 | 4,303 | 3,841 | 2,159 | 2,039 | 3,687 | (3,687) | 20,451 | 104 | 20,555
Operating profit/(loss) |  |  |  |  |  |  |  |  |  |
At budgeted exchange rates(1) | 3,132 | 1,441 | 1,187 | 800 | 466 | (42) | — | 6,984 | (392) | 6,592
Acquisitions and disposals | (23) | (19) | 7 | — | 37 | — | — | 2 | (8) | (6)
SC&P allocation | 3 | (31) | (7) | (4) | (3) | 42 | — | — | — | —
Fair value remeasurements | 122 | 34 | — | 1 | — | — | — | 157 | — | 157
Retranslation to actual exchange rates | (12) | (144) | (83) | (14) | (211) | — | — | (464) | 3 | (461)
Hyperinflation | — | 31 | — | — | — | — | — | 31 | — | 31
Operating profit/(loss) before exceptional items | 3,222 | 1,312 | 1,104 | 783 | 289 | — | — | 6,710 | (397) | 6,313
Exceptional operating items(2) | (118) | (12) | (581) | — | (55) | — | — | (766) | — | (766)
Operating profit/(loss) | 3,104 | 1,300 | 523 | 783 | 234 | — | — | 5,944 | (397) | 5,547
Non-operating items |  |  |  |  |  |  |  |  |  | 364
Net finance charges |  |  |  |  |  |  |  |  |  | (712)
Share of after tax results of associates and joint ventures |  |  |  |  |  |  |  |  |  | 443
Profit before taxation |  |  |  |  |  |  |  |  |  | 5,642
| North America | Europe | Asia Pacific | Latin America and Caribbean | Africa | SC&P | Eliminate inter- segment sales | Total operating segments | Corporate and other | Total
| re- presented $ million | re- presented $ million | re- presented $ million | re- presented $ million | re- presented $ million | re- presented $ million | re- presented $ million | re- presented $ million | re- presented $ million | re- presented $ million
2022 |  |  |  |  |  |  |  |  |  |
Sales | 8,888 | 7,531 | 7,481 | 2,585 | 3,196 | 2,672 | (2,672) | 29,681 | 70 | 29,751
Net sales |  |  |  |  |  |  |  |  |  |
At budgeted exchange rates(1) | 8,037 | 4,398 | 3,887 | 2,007 | 2,292 | 2,829 | (2,720) | 20,730 | 74 | 20,804
Acquisitions and disposals | 46 | 32 | — | 4 | 20 | — | — | 102 | — | 102
SC&P allocation | 13 | 63 | 13 | 16 | 4 | (109) | — | — | — | —
Retranslation to actual exchange rates | 10 | (510) | (63) | — | (78) | (48) | 48 | (641) | (4) | (645)
Hyperinflation | — | 255 | — | — | — | — | — | 255 | — | 255
Net sales | 8,106 | 4,238 | 3,837 | 2,027 | 2,238 | 2,672 | (2,672) | 20,446 | 70 | 20,516
Operating profit/(loss) |  |  |  |  |  |  |  |  |  |
At budgeted exchange rates(1) | 3,224 | 1,464 | 948 | 715 | 466 | (31) | — | 6,786 | (343) | 6,443
Acquisitions and disposals | (37) | 14 | — | — | (13) | — | — | (36) | — | (36)
SC&P allocation | (3) | (23) | (1) | (3) | (1) | 31 | — | — | — | —
Fair value remeasurements | 43 | 48 | — | (10) | — | — | — | 81 | — | 81
Retranslation to actual exchange rates | 41 | (172) | — | 10 | (33) | — | — | (154) | 26 | (128)
Hyperinflation | — | 14 | — | — | — | — | — | 14 | — | 14
Operating profit/(loss) before exceptional items | 3,268 | 1,345 | 947 | 712 | 419 | — | — | 6,691 | (317) | 6,374
Exceptional operating items(2) | (1) | (184) | (292) | — | — | — | — | (477) | — | (477)
Operating profit/(loss) | 3,267 | 1,161 | 655 | 712 | 419 | — | — | 6,214 | (317) | 5,897
Non-operating items |  |  |  |  |  |  |  |  |  | (88)
Net finance charges |  |  |  |  |  |  |  |  |  | (556)
Share of after tax results of associates and joint ventures |  |  |  |  |  |  |  |  |  | 555
Profit before taxation |  |  |  |  |  |  |  |  |  | 5,808
(1)These items represent the IFRS 8 performance measures for the geographical and SC&P segments. (2)For definition and details of exceptional items, see pag es 246-250. (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 other operating segments, inter-segmental sales are not material. (ii)The group’s net finance charges are managed centrally and are not attributable to individual operating segments. (iii)Approximate ly 38% of annual net sales occurred in the last four months of calendar year 2023.
Schedule of other segmental information | (b) Other segmental information
| North America $ million | Europe $ million | Asia Pacific $ million | Latin America and Caribbean $ million | Africa $ million | SC&P $ million | Corporate and other $ million | Total $ million
2024 |  |  |  |  |  |  |  |
Purchase of property, plant and equipment and computer software | 305 | 338 | 154 | 6 | 83 | 612 | 12 | 1,510
Depreciation and intangible asset amortisation | (122) | (166) | (83) | (13) | (88) | (192) | (13) | (677)
Underlying impairment | — | — | — | (1) | — | — | — | (1)
Exceptional impairment of tangible assets | (33) | (5) | (8) | — | — | — | — | (46)
Exceptional impairment of intangible assets | (54) | (96) | 379 | — | — | — | — | 229
2023 (re-presented) |  |  |  |  |  |  |  |
Purchase of property, plant and equipment and computer software | 236 | 252 | 198 | 146 | 152 | 427 | 6 | 1,417
Depreciation and intangible asset amortisation | (114) | (118) | (75) | (22) | (95) | (161) | (12) | (597)
Exceptional impairment of tangible assets | (63) | 3 | (27) | — | — | — | — | (87)
Exceptional impairment of intangible assets | (36) | (31) | (546) | — | — | — | — | (613)
2022 (re-presented) |  |  |  |  |  |  |  |
Purchase of property, plant and equipment and computer software | 306 | 247 | 194 | 170 | 184 | 341 | 15 | 1,457
Depreciation and intangible asset amortisation | (107) | (121) | (124) | (21) | (106) | (157) | (15) | (651)
Exceptional impairment of tangible assets | — | (4) | — | — | — | — | — | (4)
Exceptional impairment of intangible assets | — | (119) | (290) | — | — | — | — | (409)
Disclosure Of Category And Geographical Analysis Explanatory1 | (c) Category and geographical analysis
| Category analysis | Geographic 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
2024 |  |  |  |  |  |  |  |  |  |
Sales(1) | 22,406 | 4,107 | 949 | 429 | 27,891 | 8,041 | 3,247 | 2,849 | 13,754 | 27,891
Non-current assets(2), (3) |  |  |  |  |  | 7,642 | 2,207 | 3,969 | 14,868 | 28,686
2023 (re-presented) |  |  |  |  |  |  |  |  |  |
Sales(1) | 22,855 | 4,026 | 1,079 | 310 | 28,270 | 8,366 | 3,301 | 2,565 | 14,038 | 28,270
Non-current assets(2), (3) |  |  |  |  |  | 7,328 | 2,265 | 3,665 | 14,118 | 27,376
2022 (re-presented) |  |  |  |  |  |  |  |  |  |
Sales(1) | 24,059 | 4,160 | 1,172 | 360 | 29,751 | 8,415 | 4,282 | 2,848 | 14,206 | 29,751
Non-current assets(2), (3) |  |  |  |  |  | 7,137 | 2,899 | 2,920 | 13,143 | 26,099
(1)The geographical analysis of sales is based on the location of third-party customers. (2)The geographical analysis of non-current assets is based on the geographical location of the assets and comprises intangible assets, property, plant and equipment, biological assets, investments in associates and joint ventures, other investments and non-current other receivables. (3)The management information provided to the chief operating decision-maker does not include an analysis of assets and liabilities by category and therefore is not disclosed.

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