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v3.24.2.u1

Consolidated statement of cash flows - USD ($) $ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2022
Cash flows from operating activities |  |  |  |  |  |
Profit for the year |  | $ 4,166 | $ 4,479 | [1],[2] | $ 4,410 | [2],[3]
Taxation |  | 1,294 | 1,163 | [2],[3] | 1,398 | [2],[3]
Share of after tax results of associates and joint ventures |  | (414) | (443) | [2],[3] | (555) | [2],[3]
Net finance charges |  | 885 | 712 | [3] | 556 | [3]
Non-operating items |  | 70 | (364) | [2],[3] | 88 | [2],[3]
Operating profit |  | 6,001 | 5,547 | [2],[3] | 5,897 | [2],[3]
Increase in inventories |  | (156) | (810) | [3] | (984) | [3]
(Increase)/decrease in trade and other receivables |  | (66) | 142 | [3] | (502) | [3]
(Decrease)/increase in trade and other payables and provisions |  | (546) | (746) | [3] | 1,245 | [3]
Net increase in working capital |  | (768) | (1,414) | [3] | (241) | [3]
Depreciation, amortisation and impairment |  | 493 | 1,297 | [3] | 1,064 | [3]
Dividends received |  | 269 | 271 | [3] | 238 | [3]
Post-employment payments less amounts included in operating profit |  | (18) | (31) | [3] | (119) | [3]
Other items |  | 88 | 74 | [3] | 70 | [3]
Adjustments to reconcile profit (loss), Total |  | 832 | 1,611 | [3] | 1,253 | [3]
Cash generated from operations |  | 6,065 | 5,744 | [3] | 6,909 | [3]
Interest received |  | 156 | 157 | [3] | 146 | [3]
Interest paid |  | (1,017) | (822) | [3] | (582) | [3]
Taxation paid |  | (1,099) | (1,443) | [3] | (1,260) | [3]
Interest and income taxes paid (received), classified as operating activities |  | (1,960) | (2,108) | [3] | (1,696) | [3]
Net cash inflow from operating activities |  | 4,105 | 3,636 | [3] | 5,213 | [3]
Cash flows from investing activities |  |  |  |  |  |
Disposal of property, plant and equipment and computer software |  | 14 | 16 | [3] | 23 | [3]
Purchase of property, plant and equipment and computer software |  | (1,510) | (1,417) | [3] | (1,457) | [3]
Movements in loans and other investments |  | (47) | (68) | [3] | (96) | [3]
Sale of businesses and brands |  | 87 | 559 | [3] | 102 | [3]
Acquisition of subsidiaries |  | (6) | (404) | [3] | (278) | [3]
Investments in associates and joint ventures |  | (133) | (112) | [3] | (86) | [3]
Net cash outflow from investing activities |  | (1,595) | (1,426) | [3] | (1,792) | [3]
Cash flows from financing activities |  |  |  |  |  |
Share buyback programme |  | (987) | (1,673) | [3] | (2,985) | [3]
Net sale of own shares for share schemes |  | 21 | 36 | [3] | 24 | [3]
Purchase of treasury shares in respect of subsidiaries |  | (10) | 0 | [3] | (20) | [3]
Dividends paid to non-controlling interests |  | (117) | (117) | [3] | (108) | [3]
Proceeds from bonds |  | 2,225 | 2,537 | [3] | 2,971 | [3]
Repayment of bonds |  | (1,667) | (1,650) | [3] | (2,060) | [3]
Purchase of shares of non-controlling interests |  | (223) | (178) | [3] | 0 | [3]
Cash inflow from other borrowings |  | 387 | 521 | [3] | 667 | [3]
Cash outflow from other borrowings |  | (493) | (452) | [3] | (562) | [3]
Equity dividends paid |  | (2,242) | (2,065) | [3] | (2,300) | [3]
Net cash outflow from financing activities |  | (3,106) | (3,041) | [3] | (4,373) | [3]
Net decrease in net cash and cash equivalents |  | (596) | (831) | [3] | (952) | [3]
Exchange differences |  | (33) | (76) | [3] | (38) | [3]
Reclassification to assets held for sale |  | (30) | 0 | [3] | 0 | [3]
Net cash and cash equivalents at beginning of the year | [3] | 1,768 | 2,675 |  | 3,665 |
Net cash and cash equivalents at end of the year |  | 1,109 | 1,768 | [3] | 2,675 | [3]
Net cash and cash equivalents consist of: |  |  |  |  |  |
Cash and cash equivalents |  | 1,130 | 1,813 | [3],[4] | 2,765 | [3],[4]
Bank overdrafts |  | $ (21) | $ (45) | [3] | $ (90) | [3]
[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.
[4] | (1) See pages 238-240 for an explanation under Accounting information and policies.

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