XML 68 R42.htm IDEA: XBRL DOCUMENT
v3.25.0.1

Inventories (Details) - USD ($) $ in Millions | Dec. 31, 2024 | Jun. 30, 2024 | Dec. 31, 2023
--- | --- | --- | ---
Inventories [Abstract] |  |  |
Raw materials and consumables | $ 622 | $ 639 | $ 730
Work in progress | 132 | 118 | 156
Maturing inventories | 7,799 | 7,832 | 7,697
Finished goods and goods for resale | 1,146 | 1,131 | 1,257
Inventories | $ 9,699 | $ 9,720 | $ 9,840

X
- Definition Inventories [Abstract] + References No definition available. + Details
Name: | deo_InventoriesAbstract
Namespace Prefix: | deo_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The total of maturing inventories, on which the production has been completed but the stock is ageing and is not yet ready for sale. Maturing inventories are classified as current assets as they are expected to be realised in the normal operating cycle. + References No definition available. + Details
Name: | deo_MaturingInventories
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition A classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 2 -IssueDate 2024-01-01 -Paragraph 37 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2024-en-r&anchor=para_37&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition A classification of current inventory representing the amount of goods that have completed the production process and are held for sale in the ordinary course of business. [Refer: Inventories] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 2 -IssueDate 2024-01-01 -Paragraph 37 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2024-en-r&anchor=para_37&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 78 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_c&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_FinishedGoods
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current inventories. [Refer: Inventories] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 2 -IssueDate 2024-01-01 -Paragraph 36 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2024-en-r&anchor=para_36_b&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_g&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 68 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_68&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_Inventories
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition A classification of current inventory representing the amount of assets currently in production, which require further processes to be converted into finished goods or services. [Refer: Current finished goods; Inventories] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 2 -IssueDate 2024-01-01 -Paragraph 37 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2024-en-r&anchor=para_37&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 78 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_c&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_WorkInProgress
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant