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Unaudited Condensed Consolidated Statement of Cash Flows - USD ($) $ in Millions | 6 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | [1]
Cash flows from operating activities |  |  |
Profit for the period | $ 2,342 | $ 2,841 | [2],[3]
Taxation | 737 | 766 | [3]
Share of after tax results of associates and joint ventures | (253) | (202) | [3]
Net finance charges | 431 | 345 |
Non-operating items | 60 | (19) | [3]
Operating profit | 3,317 | 3,731 | [3]
Increase in inventories | (82) | (552) |
Increase in trade and other receivables | (1,106) | (1,191) |
Increase in trade and other payables and provisions | 469 | 131 |
Net increase in working capital | (719) | (1,612) |
Depreciation, amortisation and impairment | 411 | 332 |
Dividends received | 5 | 5 |
Post employment payments less amounts included in operating profit | (24) | (27) |
Other items | 59 | 9 |
Adjustments to reconcile profit (loss), Total | 451 | 319 |
Cash generated from operations | 3,049 | 2,438 |
Interest received | 91 | 78 |
Interest paid | (443) | (293) |
Taxation paid | (551) | (751) |
Interest and income taxes paid (received), classified as operating activities | (903) | (966) |
Net cash inflow from operating activities | 2,146 | 1,472 |
Cash flows from investing activities |  |  |
Disposal of property, plant and equipment and computer software | 7 | 8 |
Purchase of property, plant and equipment and computer software | 582 | 514 |
Movements in loans and other investments | (109) | (2) |
Sale of businesses and brands | 18 | 111 |
Acquisition of subsidiaries | (3) | (129) |
Investment in associates and joint ventures | (51) | (38) |
Net cash outflow from investing activities | (720) | (564) |
Cash flows from financing activities |  |  |
Share buyback programme | (480) | (655) |
Net sale of own shares for share schemes | 5 | 12 |
Dividends paid to non-controlling interests | (71) | (94) |
Proceeds from bonds | 1,690 | 1,989 |
Repayment of bonds | (1,132) | (300) |
Cash inflow from other borrowings | 470 | 173 |
Cash outflow from other borrowings | (801) | (206) |
Equity dividend paid | (1,348) | (1,194) |
Net cash outflow from financing activities | (1,667) | (275) |
Net (decrease)/increase in net cash and cash equivalents | (241) | 633 |
Exchange differences | (45) | (25) |
Reclassification to assets held for sale | 0 | (57) |
Net cash and cash equivalents at beginning of the period | 1,768 | 2,675 |
Net cash and cash equivalents at end of the period | 1,482 | 3,226 |
Net cash and cash equivalents consist of: |  |  |
Cash and cash equivalents | 1,529 | 3,319 | [4]
Bank overdrafts | (47) | (93) |
Net cash and cash equivalents | $ 1,482 | $ 3,226 |
[1] | (1) See page F-7 for an explanation under Basis of preparation.
[2] | (2) See page F-7 for an explanation under Basis of preparation.
[3] | (1)See page F-7 for an explanation under Basis of preparation.
[4] | (1) See page F-7 for an explanation under Basis of preparation.

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