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Segmental information (Tables) | 6 Months Ended
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Dec. 31, 2024
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 2024 | $ million | $ million | $ million | $ million | $ million | $ million | $ million | $ million | $ million | $ million
Sales | 4,403 | 4,440 | 3,480 | 1,371 | 1,412 | 2,032 | (2,032) | 15,106 | 70 | 15,176
Net sales |  |  |  |  |  |  |  |  |  |
At budgeted exchange rates(1) | 4,088 | 2,455 | 2,095 | 1,117 | 828 | 2,167 | (2,121) | 10,629 | 69 | 10,698
Acquisitions and disposals | 5 | 6 | 4 | 3 | 117 | — | — | 135 | — | 135
SC&P allocation | 5 | 27 | 5 | 7 | 2 | (46) | — | — | — | —
Retranslation to actual exchange rates | (3) | 78 | 6 | (80) | (8) | (89) | 89 | (7) | 1 | (6)
Hyperinflation | — | 66 | — | 3 | 5 | — | — | 74 | — | 74
Net sales | 4,095 | 2,632 | 2,110 | 1,050 | 944 | 2,032 | (2,032) | 10,831 | 70 | 10,901
Operating profit/(loss) |  |  |  |  |  |  |  |  |  |
At budgeted exchange rates(1) | 1,547 | 762 | 639 | 385 | 162 | 22 | — | 3,517 | (181) | 3,336
Acquisitions and disposals | (9) | 3 | 1 | 1 | 34 | — | — | 30 | — | 30
SC&P allocation | 16 | 7 | (2) | 1 | — | (22) | — | — | — | —
Retranslation to actual exchange rates | 77 | 35 | 7 | (44) | (21) | — | — | 54 | (20) | 34
Hyperinflation | — | (10) | — | (9) | (9) | — | — | (28) | — | (28)
Operating profit/(loss) before exceptional items | 1,631 | 797 | 645 | 334 | 166 | — | — | 3,573 | (201) | 3,372
Exceptional operating items(2) | (14) | (183) | (18) | (2) | — | — | — | (217) | — | (217)
Operating profit/(loss) | 1,617 | 614 | 627 | 332 | 166 | — | — | 3,356 | (201) | 3,155
Non-operating items |  |  |  |  |  |  |  |  |  | (54)
Net finance charges |  |  |  |  |  |  |  |  |  | (442)
Share of after tax results of associates and joint ventures |  |  |  |  |  |  |  |  |  | 115
Profit before taxation |  |  |  |  |  |  |  |  |  | 2,774
| 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(2) | (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
(1)These items represent the IFRS 8 performance measures for the geographical and SC&P segments. (2)For definition and details of exceptional items, see pag es F-11-F-13. (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 38% of calendar year net sales occurred in the last four months of 2024.
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 2024 |  |  |  |  |  |  |  |  |  |
Sales(1) | 12,318 | 2,234 | 493 | 131 | 15,176 | 4,171 | 1,744 | 1,622 | 7,639 | 15,176
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
(1)The geographical analysis of sales is based on the location of third-party sales.

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