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Segmental information - Consolidated income statement (Details) - USD ($) $ in Millions | 4 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2023 | Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2022
Disclosure of operating segments [line items] |  |  |  |  |  |
Sales |  | $ 27,891 | $ 28,270 | [1] | $ 29,751 | [1]
Net sales |  |  |  |  |  |
At budgeted exchange rates |  | 20,246 | 21,359 |  | 20,804 |
Acquisitions and disposals |  | 193 | 243 |  | 102 |
SC&P allocation |  | 0 | 0 |  | 0 |
Retranslation to actual exchange rates |  | (576) | (1,282) |  | (645) |
Hyperinflation |  | 406 | 235 |  | 255 |
Net sales |  | 20,269 | 20,555 | [1] | 20,516 | [1]
Operating profit/(loss) |  |  |  |  |  |
At budgeted exchange rates |  | 6,075 | 6,592 |  | 6,443 |
Acquisitions and disposals |  | 8 | (6) |  | (36) |
SC&P allocation |  | 0 | 0 |  | 0 |
Fair value remeasurements |  | 139 | 157 |  | 81 |
Retranslation to actual exchange rates |  | (259) | (461) |  | (128) |
Hyperinflation |  | (18) | 31 |  | 14 |
Operating profit/(loss) before exceptional items |  | 5,945 | 6,313 |  | 6,374 |
Exceptional operating items |  | 56 | (766) |  | (477) |
Operating profit/(loss) |  | 6,001 | 5,547 | [1],[2] | 5,897 | [1],[2]
Non-operating items |  | (70) | 364 | [1],[2] | (88) | [1],[2]
Net finance charges |  | (885) | (712) |  | (556) |
Share of after tax results of associates and joint ventures |  |  |  |  |  |
Share of after tax results of associates and joint ventures |  | 414 | 443 | [1],[2] | 555 | [1],[2]
Profit before taxation |  | 5,460 | 5,642 | [1] | 5,808 | [1]
Annual net sales occur in the last four months | 38.00% |  |  |  |  |
Moet Hennessy |  |  |  |  |  |
Net sales |  |  |  |  |  |
Net sales |  | 6,691 | 7,204 |  | 7,385 |
Share of after tax results of associates and joint ventures |  |  |  |  |  |
Share of after tax results of associates and joint ventures |  | 441 | 455 |  |  |
Operating segments |  |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |  |
Sales |  | 27,768 | 28,166 |  | 29,681 |
Net sales |  |  |  |  |  |
At budgeted exchange rates |  | 20,128 | 21,244 |  | 20,730 |
Acquisitions and disposals |  | 193 | 243 |  | 102 |
SC&P allocation |  | 0 | 0 |  | 0 |
Retranslation to actual exchange rates |  | (581) | (1,271) |  | (641) |
Hyperinflation |  | 406 | 235 |  | 255 |
Net sales |  | 20,146 | 20,451 |  | 20,446 |
Operating profit/(loss) |  |  |  |  |  |
At budgeted exchange rates |  | 6,418 | 6,984 |  | 6,786 |
Acquisitions and disposals |  | 8 | 2 |  | (36) |
SC&P allocation |  | 0 | 0 |  | 0 |
Fair value remeasurements |  | 139 | 157 |  | 81 |
Retranslation to actual exchange rates |  | (236) | (464) |  | (154) |
Hyperinflation |  | (18) | 31 |  | 14 |
Operating profit/(loss) before exceptional items |  | 6,311 | 6,710 |  | 6,691 |
Exceptional operating items |  | 56 | (766) |  | (477) |
Operating profit/(loss) |  | 6,367 | 5,944 |  | 6,214 |
Operating segments | North America |  |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |  |
Sales |  | 8,514 | 8,859 |  | 8,888 |
Net sales |  |  |  |  |  |
At budgeted exchange rates |  | 7,897 | 8,109 |  | 8,037 |
Acquisitions and disposals |  | 2 | 27 |  | 46 |
SC&P allocation |  | 12 | 10 |  | 13 |
Retranslation to actual exchange rates |  | (3) | (37) |  | 10 |
Hyperinflation |  | 0 | 0 |  | 0 |
Net sales |  | 7,908 | 8,109 |  | 8,106 |
Operating profit/(loss) |  |  |  |  |  |
At budgeted exchange rates |  | 2,992 | 3,132 |  | 3,224 |
Acquisitions and disposals |  | (12) | (23) |  | (37) |
SC&P allocation |  | (5) | 3 |  | (3) |
Fair value remeasurements |  | 128 | 122 |  | 43 |
Retranslation to actual exchange rates |  | 133 | (12) |  | 41 |
Hyperinflation |  | 0 | 0 |  | 0 |
Operating profit/(loss) before exceptional items |  | 3,236 | 3,222 |  | 3,268 |
Exceptional operating items |  | (197) | (118) |  | (1) |
Operating profit/(loss) |  | 3,039 | 3,104 |  | 3,267 |
Operating segments | Europe |  |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |  |
Sales |  | 8,024 | 7,245 |  | 7,531 |
Net sales |  |  |  |  |  |
At budgeted exchange rates |  | 4,405 | 4,526 |  | 4,398 |
Acquisitions and disposals |  | 30 | 27 |  | 32 |
SC&P allocation |  | 65 | 52 |  | 63 |
Retranslation to actual exchange rates |  | (59) | (537) |  | (510) |
Hyperinflation |  | 363 | 235 |  | 255 |
Net sales |  | 4,804 | 4,303 |  | 4,238 |
Operating profit/(loss) |  |  |  |  |  |
At budgeted exchange rates |  | 1,370 | 1,441 |  | 1,464 |
Acquisitions and disposals |  | (14) | (19) |  | 14 |
SC&P allocation |  | (22) | (31) |  | (23) |
Fair value remeasurements |  | 27 | 34 |  | 48 |
Retranslation to actual exchange rates |  | 26 | (144) |  | (172) |
Hyperinflation |  | (8) | 31 |  | 14 |
Operating profit/(loss) before exceptional items |  | 1,379 | 1,312 |  | 1,345 |
Exceptional operating items |  | (122) | (12) |  | (184) |
Operating profit/(loss) |  | 1,257 | 1,300 |  | 1,161 |
Operating segments | Asia Pacific |  |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |  |
Sales |  | 6,320 | 6,484 |  | 7,481 |
Net sales |  |  |  |  |  |
At budgeted exchange rates |  | 3,860 | 4,134 |  | 3,887 |
Acquisitions and disposals |  | 30 | 48 |  | 0 |
SC&P allocation |  | 12 | 11 |  | 13 |
Retranslation to actual exchange rates |  | (85) | (352) |  | (63) |
Hyperinflation |  | 0 | 0 |  | 0 |
Net sales |  | 3,817 | 3,841 |  | 3,837 |
Operating profit/(loss) |  |  |  |  |  |
At budgeted exchange rates |  | 1,121 | 1,187 |  | 948 |
Acquisitions and disposals |  | 7 | 7 |  | 0 |
SC&P allocation |  | (7) | (7) |  | (1) |
Fair value remeasurements |  | 0 | 0 |  | 0 |
Retranslation to actual exchange rates |  | (58) | (83) |  | 0 |
Hyperinflation |  | 0 | 0 |  | 0 |
Operating profit/(loss) before exceptional items |  | 1,063 | 1,104 |  | 947 |
Exceptional operating items |  | 375 | (581) |  | (292) |
Operating profit/(loss) |  | 1,438 | 523 |  | 655 |
Operating segments | Latin America and Caribbean |  |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |  |
Sales |  | 2,432 | 2,714 |  | 2,585 |
Net sales |  |  |  |  |  |
At budgeted exchange rates |  | 1,702 | 2,200 |  | 2,007 |
Acquisitions and disposals |  | 0 | 3 |  | 4 |
SC&P allocation |  | 11 | 12 |  | 16 |
Retranslation to actual exchange rates |  | 105 | (56) |  | 0 |
Hyperinflation |  | 21 | 0 |  | 0 |
Net sales |  | 1,839 | 2,159 |  | 2,027 |
Operating profit/(loss) |  |  |  |  |  |
At budgeted exchange rates |  | 527 | 800 |  | 715 |
Acquisitions and disposals |  | 0 | 0 |  | 0 |
SC&P allocation |  | (5) | (4) |  | (3) |
Fair value remeasurements |  | (16) | 1 |  | (10) |
Retranslation to actual exchange rates |  | (5) | (14) |  | 10 |
Hyperinflation |  | 1 | 0 |  | 0 |
Operating profit/(loss) before exceptional items |  | 502 | 783 |  | 712 |
Exceptional operating items |  | 0 | 0 |  | 0 |
Operating profit/(loss) |  | 502 | 783 |  | 712 |
Operating segments | Africa |  |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |  |
Sales |  | 2,478 | 2,864 |  | 3,196 |
Net sales |  |  |  |  |  |
At budgeted exchange rates |  | 2,162 | 2,186 |  | 2,292 |
Acquisitions and disposals |  | 131 | 138 |  | 20 |
SC&P allocation |  | 2 | 4 |  | 4 |
Retranslation to actual exchange rates |  | (539) | (289) |  | (78) |
Hyperinflation |  | 22 | 0 |  | 0 |
Net sales |  | 1,778 | 2,039 |  | 2,238 |
Operating profit/(loss) |  |  |  |  |  |
At budgeted exchange rates |  | 448 | 466 |  | 466 |
Acquisitions and disposals |  | 27 | 37 |  | (13) |
SC&P allocation |  | (1) | (3) |  | (1) |
Fair value remeasurements |  | 0 | 0 |  | 0 |
Retranslation to actual exchange rates |  | (332) | (211) |  | (33) |
Hyperinflation |  | (11) | 0 |  | 0 |
Operating profit/(loss) before exceptional items |  | 131 | 289 |  | 419 |
Exceptional operating items |  | 0 | (55) |  | 0 |
Operating profit/(loss) |  | 131 | 234 |  | 419 |
Operating segments | SC&P |  |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |  |
Sales |  | 3,551 | 3,687 |  | 2,672 |
Net sales |  |  |  |  |  |
At budgeted exchange rates |  | 3,455 | 3,943 |  | 2,829 |
Acquisitions and disposals |  | 0 | 0 |  | 0 |
SC&P allocation |  | (102) | (89) |  | (109) |
Retranslation to actual exchange rates |  | 198 | (167) |  | (48) |
Hyperinflation |  | 0 | 0 |  | 0 |
Net sales |  | 3,551 | 3,687 |  | 2,672 |
Operating profit/(loss) |  |  |  |  |  |
At budgeted exchange rates |  | (40) | (42) |  | (31) |
Acquisitions and disposals |  | 0 | 0 |  | 0 |
SC&P allocation |  | 40 | 42 |  | 31 |
Fair value remeasurements |  | 0 | 0 |  | 0 |
Retranslation to actual exchange rates |  | 0 | 0 |  | 0 |
Hyperinflation |  | 0 | 0 |  | 0 |
Operating profit/(loss) before exceptional items |  | 0 | 0 |  | 0 |
Exceptional operating items |  | 0 | 0 |  | 0 |
Operating profit/(loss) |  | 0 | 0 |  | 0 |
Elimination of intersegment sales |  |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |  |
Sales |  | (3,551) | (3,687) |  | (2,672) |
Net sales |  |  |  |  |  |
At budgeted exchange rates |  | (3,353) | (3,854) |  | (2,720) |
Acquisitions and disposals |  | 0 | 0 |  | 0 |
SC&P allocation |  | 0 | 0 |  | 0 |
Retranslation to actual exchange rates |  | (198) | 167 |  | 48 |
Hyperinflation |  | 0 | 0 |  | 0 |
Net sales |  | (3,551) | (3,687) |  | (2,672) |
Corporate and other |  |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |  |
Sales |  | 123 | 104 |  | 70 |
Net sales |  |  |  |  |  |
At budgeted exchange rates |  | 118 | 115 |  | 74 |
Acquisitions and disposals |  | 0 | 0 |  | 0 |
SC&P allocation |  | 0 | 0 |  | 0 |
Retranslation to actual exchange rates |  | 5 | (11) |  | (4) |
Hyperinflation |  | 0 | 0 |  | 0 |
Net sales |  | 123 | 104 |  | 70 |
Operating profit/(loss) |  |  |  |  |  |
At budgeted exchange rates |  | (343) | (392) |  | (343) |
Acquisitions and disposals |  | 0 | (8) |  | 0 |
SC&P allocation |  | 0 | 0 |  | 0 |
Fair value remeasurements |  | 0 | 0 |  | 0 |
Retranslation to actual exchange rates |  | (23) | 3 |  | 26 |
Hyperinflation |  | 0 | 0 |  | 0 |
Operating profit/(loss) before exceptional items |  | (366) | (397) |  | (317) |
Exceptional operating items |  | 0 | 0 |  | 0 |
Operating profit/(loss) |  | $ (366) | $ (397) |  | $ (317) |
[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.

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