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Acquisition of businesses | 6 Months Ended
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Dec. 31, 2024
Business Combination [Abstract] |
Acquisition of businesses | Acquisition of businesses Fair value of assets and liabilities acquired and cash consideration paid in respect o f acquisition of subsidiaries in the six months ended 31 December 2024 were as follows:
| Acquisitions
| $ million
Brands | 43
Inventories | 3
Other working capital | 2
Cash | 2
Fair value of assets and liabilities | 50
Goodwill arising on acquisition | 21
Step acquisition | (26)
Consideration payable | 45
Satisfied by: |
Cash consideration paid | (25)
Deferred consideration payable | (20)
| (45)
Cash consideration paid in respect of the acquisition of businesses in the six months ended 31 December 2024 were as follows:
| Consideration
| $ million
Acquisitions in the period - subsidiaries |
Cash consideration paid | (25)
Cash acquired | 2
Prior year acquisitions - subsidiaries |
Other consideration | (6)
Investment in associates |
Capital injections(1) | (47)
Net cash outflow on acquisition of businesses | (76)
(1) Additional investments in a number of Distill Ventures associates. On 24 September 2024, Diageo acquired the part of the entire issued share capital of Ritual Beverage Company LLC (owner of Ritual Zero Proof non-alcoholic spirits brand), that it did not already own. The fair values of assets and liabilities acquired are provisional and will be finalised in the year ending 30 June 2025.

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- Definition The entire disclosure for business combinations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Section Disclosures -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS03_g59-63_TI -URIDate 2024-03-27 + Details
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