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Unaudited Condensed Consolidated Statement of Cash Flows - USD ($) $ in Millions | 6 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023
Cash flows from operating activities |  |
Profit for the period | $ 2,075 | $ 2,342
Taxation | 699 | 737
Share of after tax results of associates and joint ventures | (115) | (253)
Net finance charges | 442 | 431
Non-operating items | 54 | 60
Operating profit | 3,155 | 3,317
Increase in inventories | (175) | (82)
Increase in trade and other receivables | (1,181) | (1,106)
Increase in trade and other payables and provisions | 942 | 469
Net increase in working capital | (414) | (719)
Depreciation, amortisation and impairment | 389 | 411
Dividends received | 5 | 5
Post-employment payments less amounts included in operating profit | 5 | (24)
Other items | 75 | 59
Adjustments to reconcile profit (loss), Total | 474 | 451
Cash generated from operations | 3,215 | 3,049
Interest received | 112 | 91
Interest paid | (496) | (443)
Taxation paid | (506) | (551)
Interest and income taxes paid (received), classified as operating activities | (890) | (903)
Net cash inflow from operating activities | 2,325 | 2,146
Cash flows from investing activities |  |
Disposal of property, plant and equipment and computer software | 3 | 7
Purchase Of Property, Plant and Equipment And Computer Software | (632) | (582)
Movements in loans and other investments | (43) | (109)
Sale of businesses and brands | 116 | 18
Acquisition of subsidiaries | (29) | (3)
Investments in associates and joint ventures | (47) | (51)
Net cash outflow from investing activities | (632) | (720)
Cash flows from financing activities |  |
Share buyback programme | 0 | (480)
Net sale of own shares for share schemes | 3 | 5
Purchase of treasury shares in respect of subsidiaries | (4) | 0
Dividends paid to non-controlling interests | (74) | (71)
Proceeds from bonds | 2,106 | 1,690
Repayment of bonds | (1,158) | (1,132)
Cash inflow from other borrowings | 77 | 470
Cash outflow from other borrowings | (650) | (801)
Equity dividends paid | (1,399) | (1,348)
Net cash outflow from financing activities | (1,099) | (1,667)
Net increase/(decrease) in net cash and cash equivalents | 594 | (241)
Exchange differences | (68) | (45)
Movement of cash and cash equivalents in assets held for sale | 4 | 0
Net cash and cash equivalents at beginning of the period | 1,109 | 1,768
Net cash and cash equivalents at end of the period | 1,639 | 1,482
Net cash and cash equivalents consist of: |  |
Cash and cash equivalents | 1,656 | 1,529
Bank overdrafts | (17) | (47)
Net cash and cash equivalents | $ 1,639 | $ 1,482

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