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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.