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Exceptional items (Tables) | 6 Months Ended
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Dec. 31, 2024
Exceptional Items [Abstract] |
Schedule of exceptional items |
| Six months ended 31 December 2024 | Six months ended 31 December 2023
| $ million | $ million
Exceptional operating items |  |
Distribution model change in France (1) | (145) | —
Supply chain agility programme (2) | (72) | (31)
Brand impairment (3) | — | (54)
Various dispute and litigation matters (4) | — | (108)
| (217) | (193)
Non-operating items |  |
Sale of businesses and brands |  |
Guinness Nigeria PLC (5) | (114) | —
Pampero brand (6) | 53 | —
Safari brand (7) | 15 | —
Guinness Cameroun S.A. (8) | (8) | (11)
Windsor business (9) | — | (53)
USL Popular brands (10) | — | 4
| (54) | (60)
Exceptional items before taxation | (271) | (253)
Items included in taxation |  |
Tax on exceptional operating items | 44 | 43
Tax on exceptional non-operating items | (12) | (1)
| 32 | 42
Total exceptional items | (239) | (211)
Attributable to: |  |
Equity shareholders of the parent company | (235) | (213)
Non-controlling interests | (4) | 2
Total exceptional items | (239) | (211)

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