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Exceptional items (Tables) | 12 Months Ended
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Jun. 30, 2024
Exceptional Items [Abstract] |
Schedule of exceptional items |
| 2024 $ million | 2023 re-presented $ million | 2022 re-presented $ million
Exceptional operating items |  |  |
Brand, goodwill and other assets impairment income from reversal/(charge) (1) | 224 | (613) | (409)
Supply chain agility programme (2) | (61) | (121) | —
Various dispute and litigation matters (3) | (107) | — | —
Distribution termination fee (4) | — | (55) | —
Winding down Russian operations (5) | — | 23 | (64)
Other exceptional operating items (6) | — | — | (4)
| 56 | (766) | (477)
Non-operating items |  |  |
Sale of businesses and brands |  |  |
Windsor business (7) | (58) | — | (25)
Guinness Cameroun S.A. (8) | (10) | 343 | —
Guinness Nigeria plc (9) | (6) | — | —
USL Popular brands (10) | 4 | 5 | —
Archers brand (11) | — | 23 | —
USL businesses (12) | — | 4 | —
Tyku brand (13) | — | (5) | —
Picon brand (14) | — | — | 112
Meta Abo Brewery (15) | — | — | (183)
Step acquisition - Mr Black (16) | — | (10) | —
Other non-operating exceptional items (17) | — | 4 | 8
| (70) | 364 | (88)
Exceptional items before taxation | (14) | (402) | (565)
Tax on exceptional items (note 7 (b)) | (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)
Total exceptional items | (38) | (176) | (525)
Schedule of exceptional cash flows | Cash payments and receipts included in net cash inflow from operating activities in respect of exceptional items were as follows:
| 2024 $ million | 2023 re-presented $ million | 2022 re-presented $ million
Thalidomide (note 15 (d)) | (17) | (16) | (22)
Winding down Russian operations | (2) | (16) | (18)
Supply chain agility programme | (26) | (14) | —
Distribution termination fee | (55) | — | —
Litigation | (88) | — | —
Donations | — | — | (50)
Total cash payments | (188) | (46) | (90)

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