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Exceptional items - Schedule of exceptional items (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2022
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Other (expenses) / income | $ (3,002) | $ (3,301) |  | $ (3,432) |
Operating profit | 6,001 | 5,547 | [1],[2] | 5,897 | [1],[2]
Non-operating items | (70) | 364 | [1],[2] | (88) | [1],[2]
Exceptional items before taxation | 5,460 | 5,642 | [2] | 5,808 | [2]
Items included in taxation | (1,294) | (1,163) | [1],[2] | (1,398) | [1],[2]
Total exceptional items | 4,166 | 4,479 | [2],[3] | 4,410 | [1],[2]
Attributable to: |  |  |  |  |
Equity shareholders of the parent company | 3,870 | 4,445 | [2] | 4,280 | [2]
Non-controlling interests | 296 | 34 | [2] | 130 | [2]
Total exceptional items |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Other (expenses) / income | (127) | (75) |  | (68) |
Operating profit | 56 | (766) |  | (477) |
Non-operating items | (70) | 364 |  | (88) |
Exceptional items before taxation | (14) | (402) |  | (565) |
Items included in taxation | (24) | 226 |  | 40 |
Total exceptional items | (38) | (176) |  | (525) |
Attributable to: |  |  |  |  |
Equity shareholders of the parent company | (142) | (3) |  | (400) |
Non-controlling interests | 104 | (173) |  | (125) |
Brand, goodwill, tangible and other assets impairment |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Brand, goodwill, tangible and other assets impairment | 224 | (613) |  | (409) |
Items included in taxation | (63) | 154 |  | 69 |
Supply Chain Agility Programme |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Other (expenses) / income | (61) | (121) |  | 0 |
Items included in taxation | 15 | 27 |  | 0 |
Various dispute and litigation matters in North America and Europe |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Other (expenses) / income | (107) | 0 |  | 0 |
Distribution termination fee |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Other (expenses) / income | 0 | (55) |  | 0 |
Items included in taxation | 0 | 14 |  | 0 |
Winding down Russian operations |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Other (expenses) / income | 0 |  |  | (64) |
Unused provision reversed, other provisions |  | 23 |  |  |
Items included in taxation | 0 | 0 |  | (4) |
Other exceptional operating items |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Other (expenses) / income | 0 | 0 |  | (4) |
Windsor business |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Non-operating items | (58) | 0 |  | (25) |
Guinness Cameroun SA |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Non-operating items | (10) | 343 |  | 0 |
Items included in taxation |  | (52) |  |  |
Guinness Nigeria |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Non-operating items | (6) | 0 |  | 0 |
USL Popular brands |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Non-operating items | 4 | 5 |  | 0 |
Archer brand |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Non-operating items | 0 | 23 |  | 0 |
USL businesses |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Non-operating items | 0 | 4 |  | 0 |
Items included in taxation |  | 11 |  |  |
Tyku brand |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Non-operating items | 0 | (5) |  | 0 |
Picon brand |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Non-operating items | 0 | 0 |  | 112 |
Items included in taxation |  |  |  | (29) |
Meta Abo Brewery |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Non-operating items | 0 | 0 |  | (183) |
Step acquisitions |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Non-operating items | 0 | (10) |  | 0 |
Other non-operating exceptional items |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |
Non-operating items | $ 0 | $ 4 |  | $ 8 |
[1] | (1) See pages 238-240 for an explanation under Accounting information and policies.
[2] | (1) See pages 238-240 for an explanation under Accounting information and policies.
[3] | (1) See pages 238-240 for an explanation under Accounting information and policies.

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