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Segmental information (Tables) | 6 Months Ended
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Dec. 31, 2023
Disclosure of operating segments [abstract] |
Schedule of segmental information | (a) Segmental information for the consolidated income statement
| North America | Europe | Asia Pacific | Latin America and Caribbean | Africa | SC&P | Eliminate inter- segment sales | Total operating segments | Corporate and other | Total
Six months ended 31 December 2023 | $ million | $ million | $ million | $ million | $ million | $ million | $ million | $ million | $ million | $ million
Sales | 4,411 | 4,349 | 3,564 | 1,442 | 1,352 | 1,842 | (1,842) | 15,118 | 63 | 15,181
Net sales |  |  |  |  |  |  |  |  |  |
At budgeted exchange rates(1) | 4,077 | 2,356 | 2,226 | 1,004 | 1,115 | 1,797 | (1,742) | 10,833 | 61 | 10,894
Acquisitions and disposals | 2 | 25 | 24 | — | 65 | — | — | 116 | — | 116
SC&P allocation | 7 | 34 | 6 | 6 | 2 | (55) | — | — | — | —
Retranslation to actual exchange rates | (2) | 11 | (50) | 59 | (211) | 100 | (100) | (193) | 2 | (191)
Hyperinflation | — | 139 | — | — | 4 | — | — | 143 | — | 143
Net sales | 4,084 | 2,565 | 2,206 | 1,069 | 975 | 1,842 | (1,842) | 10,899 | 63 | 10,962
Operating profit/(loss) |  |  |  |  |  |  |  |  |  |
At budgeted exchange rates(1) | 1,672 | 784 | 729 | 337 | 245 | (14) | — | 3,753 | (144) | 3,609
Acquisitions and disposals | (12) | (6) | 7 | — | 15 | — | — | 4 | — | 4
SC&P allocation | (7) | (4) | (1) | (2) | — | 14 | — | — | — | —
Fair value remeasurements | 23 | — | — | (24) | — | — | — | (1) | — | (1)
Retranslation to actual exchange rates | 49 | 25 | (46) | 5 | (120) | — | — | (87) | (3) | (90)
Hyperinflation | — | (2) | — | — | (10) | — | — | (12) | — | (12)
Operating profit/(loss) before exceptional items | 1,725 | 797 | 689 | 316 | 130 | — | — | 3,657 | (147) | 3,510
Exceptional operating items | (182) | (11) | — | — | — | — | — | (193) | — | (193)
Operating profit/(loss) | 1,543 | 786 | 689 | 316 | 130 | — | — | 3,464 | (147) | 3,317
Non-operating items |  |  |  |  |  |  |  |  |  | (60)
Net finance charges |  |  |  |  |  |  |  |  |  | (431)
Share of after tax results of associates and joint ventures |  |  |  |  |  |  |  |  |  | 253
Profit before taxation |  |  |  |  |  |  |  |  |  | 3,079
| North America | Europe | Asia Pacific | Latin America and Caribbean | Africa | SC&P | Eliminate inter- segment sales | Total operating segments | Corporate and other | Total
Six months ended 31 December 2022 | Re- presented $ million | Re- presented $ million | Re- presented $ million | Re- presented $ million | Re- presented $ million | Re- presented $ million | Re- presented $ million | Re- presented $ million | Re- presented $ million | Re- presented $ million
Sales | 4,540 | 4,055 | 3,741 | 1,646 | 1,578 | 1,939 | (1,939) | 15,560 | 51 | 15,611
Net sales |  |  |  |  |  |  |  |  |  |
At budgeted exchange rates(1) | 4,144 | 2,432 | 2,310 | 1,332 | 1,228 | 2,125 | (2,086) | 11,485 | 58 | 11,543
Acquisitions and disposals | 17 | 9 | 47 | 4 | — | — | — | 77 | — | 77
SC&P allocation | 4 | 25 | 4 | 5 | 1 | (39) | — | — | — | —
Retranslation to actual exchange rates | (16) | (241) | (192) | (42) | (116) | (147) | 147 | (607) | (7) | (614)
Hyperinflation | — | 114 | — | — | — | — | — | 114 | — | 114
Net sales | 4,149 | 2,339 | 2,169 | 1,299 | 1,113 | 1,939 | (1,939) | 11,069 | 51 | 11,120
Operating profit/(loss) |  |  |  |  |  |  |  |  |  |
At budgeted exchange rates(1) | 1,687 | 845 | 747 | 545 | 284 | 52 | — | 4,160 | (211) | 3,949
Acquisitions and disposals | (9) | 3 | 7 | — | — | — | — | 1 | — | 1
SC&P allocation | 12 | 29 | 3 | 7 | 1 | (52) | — | — | — | —
Fair value remeasurements | 18 | (1) | — | — | — | — | — | 17 | — | 17
Retranslation to actual exchange rates | (18) | (83) | (53) | (14) | (70) | — | — | (238) | 14 | (224)
Hyperinflation | — | 27 | — | — | — | — | — | 27 | — | 27
Operating profit/(loss) before exceptional items | 1,690 | 820 | 704 | 538 | 215 | — | — | 3,967 | (197) | 3,770
Exceptional operating items | (31) | 17 | (25) | — | — | — | — | (39) | — | (39)
Operating profit/(loss) | 1,659 | 837 | 679 | 538 | 215 | — | — | 3,928 | (197) | 3,731
Non-operating items |  |  |  |  |  |  |  |  |  | 19
Net finance charges |  |  |  |  |  |  |  |  |  | (345)
Share of after tax results of associates and joint ventures |  |  |  |  |  |  |  |  |  | 202
Profit before taxation |  |  |  |  |  |  |  |  |  | 3,607
(1)These items represent the IFRS 8 performance measures for the geographical and SC&P segments. (i)The net sales figures for SC&P reported to the Executive Committee primarily comprise inter-segment sales and these are eliminated in a separate column in the above segmental analysis. Apart from sales by the SC&P segment to the geographical segments, inter-segment sales are not material. (ii)Approximately 36% of calendar year net sales occurred in the last four months of 2023.
Schedule Of Category And Geographical Analysis | (b) Category and geographical analysis
| Category analysis | Geographical analysis
| Spirits $ million | Beer $ million | Ready to drink $ million | Other $ million | Total $ million | United States $ million | India $ million | Great Britain $ million | Rest of world $ million | Total $ million
Six months ended 31 December 2023 |  |  |  |  |  |  |  |  |  |
Sales(1) | 12,409 | 2,063 | 496 | 213 | 15,181 | 4,158 | 1,687 | 1,571 | 7,765 | 15,181
Six months ended 31 December 2022 |  |  |  |  |  |  |  |  |  |
Sales(1) (re-presented) | 12,904 | 2,008 | 564 | 135 | 15,611 | 4,268 | 1,886 | 1,373 | 8,084 | 15,611
(1)The geographical analysis of sales is based on the location of third-party sales.

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