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Segment Information - Identified Items (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2026 | Mar. 31, 2026 | Jun. 30, 2025 | Jun. 30, 2026 | Jun. 30, 2025
Identified items included in Income/(loss) before taxation |  |  |  |  |
Divestment gains/(losses) | $ 634 | $ 60 | $ 457 | $ 694 | $ 351
Impairment reversals/(impairments) | (665) | (263) | (1,261) | (929) | (1,602)
Redundancy and restructuring | (124) | (131) | (119) | (255) | (164)
Fair value accounting of commodity derivatives and certain gas contracts | 932 | (2,932) | 319 | (2,000) | 512
Other | (119) | (20) | (113) | (139) | (325)
Total identified items included in Income/(loss) before taxation | 658 | (3,286) | (717) | (2,628) | (1,227)
Total identified items included in Taxation (charge)/credit | (258) | 884 | 369 | 626 | 68
Identified items included in Income/(loss) for the period |  |  |  |  |
Divestment gains/(losses) | 426 | 99 | 458 | 525 | 250
Impairment reversals/(impairments) | (583) | (255) | (908) | (838) | (1,225)
Redundancy and restructuring | (94) | (95) | (88) | (188) | (112)
Fair value accounting of commodity derivatives and certain gas contracts | 733 | (2,388) | 307 | (1,655) | 494
Impact of exchange rate movements and inflationary adjustments on tax balances | 21 | 257 | 23 | 277 | 131
Other | (104) | (20) | (139) | (124) | (697)
Impact on Income/(loss) for the period | 400 | (2,402) | (348) | (2,002) | (1,160)
Impact on Income/(loss) attributable to non-controlling interest | 0 | (3) | 0 | (3) | 0
Impact on Income/(loss) attributable to Shell plc shareholders | 400 | (2,399) | (348) | (1,999) | (1,160)
Integrated Gas |  |  |  |  |
Identified items included in Income/(loss) before taxation |  |  |  |  |
Divestment gains/(losses) | 16 | 136 | 63 | 151 | 62
Impairment reversals/(impairments) | (13) | 0 | (672) | (13) | (672)
Redundancy and restructuring | 5 | (13) | (7) | (7) | (8)
Fair value accounting of commodity derivatives and certain gas contracts | (31) | (721) | 514 | (751) | 934
Other | 0 | 0 | 0 | 0 | (70)
Total identified items included in Income/(loss) before taxation | (23) | (598) | (102) | (620) | 246
Total identified items included in Taxation (charge)/credit | 12 | 100 | 203 | 113 | 160
Identified items included in Income/(loss) for the period |  |  |  |  |
Divestment gains/(losses) | 13 | 133 | 54 | 145 | 53
Impairment reversals/(impairments) | (13) | 0 | (423) | (13) | (423)
Redundancy and restructuring | 4 | (9) | (4) | (5) | (5)
Fair value accounting of commodity derivatives and certain gas contracts | (15) | (634) | 454 | (648) | 817
Impact of exchange rate movements and inflationary adjustments on tax balances | 1 | 13 | 20 | 13 | 24
Other | 0 | 0 | 0 | 0 | (59)
Impact on Income/(loss) for the period | (10) | (497) | 101 | (508) | 407
Impact on Income/(loss) attributable to non-controlling interest | 0 | 0 | 0 | 0 | 0
Impact on Income/(loss) attributable to Shell plc shareholders | (10) | (497) | 101 | (508) | 407
Upstream |  |  |  |  |
Identified items included in Income/(loss) before taxation |  |  |  |  |
Divestment gains/(losses) | 77 | (81) | 344 | (4) | 498
Impairment reversals/(impairments) | (2) | (22) | (3) | (24) | (24)
Redundancy and restructuring | 17 | (33) | (6) | (16) | (21)
Fair value accounting of commodity derivatives and certain gas contracts | 0 | 0 | 1 | 0 | 0
Other | (27) | (20) | (65) | (47) | (61)
Total identified items included in Income/(loss) before taxation | 66 | (156) | 271 | (90) | 392
Total identified items included in Taxation (charge)/credit | 28 | 335 | 5 | 362 | (373)
Identified items included in Income/(loss) for the period |  |  |  |  |
Divestment gains/(losses) | 83 | (38) | 350 | 45 | 358
Impairment reversals/(impairments) | (1) | (15) | (2) | (16) | (17)
Redundancy and restructuring | 13 | (20) | (2) | (7) | (7)
Fair value accounting of commodity derivatives and certain gas contracts | 0 | 0 | 0 | 0 | 0
Impact of exchange rate movements and inflationary adjustments on tax balances | 25 | 272 | 22 | 297 | 154
Other | (27) | (20) | (92) | (47) | (469)
Impact on Income/(loss) for the period | 93 | 179 | 276 | 272 | 19
Impact on Income/(loss) attributable to non-controlling interest | 0 | 0 | 0 | 0 | 0
Impact on Income/(loss) attributable to Shell plc shareholders | 93 | 179 | 276 | 272 | 19
Marketing |  |  |  |  |
Identified items included in Income/(loss) before taxation |  |  |  |  |
Divestment gains/(losses) | 488 | (9) | (56) | 480 | (113)
Impairment reversals/(impairments) | (13) | (171) | (370) | (183) | (360)
Redundancy and restructuring | (48) | (42) | (57) | (90) | (66)
Fair value accounting of commodity derivatives and certain gas contracts | (114) | 122 | 23 | 9 | 35
Other | 0 | 0 | 0 | 0 | 0
Total identified items included in Income/(loss) before taxation | 314 | (99) | (460) | 215 | (504)
Total identified items included in Taxation (charge)/credit | (157) | (48) | 106 | (206) | 102
Identified items included in Income/(loss) for the period |  |  |  |  |
Divestment gains/(losses) | 282 | (7) | (44) | 275 | (105)
Impairment reversals/(impairments) | (11) | (182) | (285) | (194) | (278)
Redundancy and restructuring | (36) | (31) | (44) | (67) | (45)
Fair value accounting of commodity derivatives and certain gas contracts | (78) | 73 | 19 | (5) | 26
Impact of exchange rate movements and inflationary adjustments on tax balances | 0 | 0 | 0 | 0 | 0
Other | 0 | 0 | 0 | 0 | 0
Impact on Income/(loss) for the period | 157 | (147) | (354) | 9 | (402)
Impact on Income/(loss) attributable to non-controlling interest | 0 | 0 | 0 | (1) | 0
Impact on Income/(loss) attributable to Shell plc shareholders | 157 | (147) | (354) | 10 | (402)
Chemicals and Products |  |  |  |  |
Identified items included in Income/(loss) before taxation |  |  |  |  |
Divestment gains/(losses) | (8) | (16) | (9) | (24) | (24)
Impairment reversals/(impairments) | (32) | (41) | (78) | (73) | (371)
Redundancy and restructuring | (84) | (38) | (37) | (122) | (50)
Fair value accounting of commodity derivatives and certain gas contracts | 1,281 | (2,616) | 61 | (1,335) | (196)
Other | (101) | 0 | (1) | (101) | (102)
Total identified items included in Income/(loss) before taxation | 1,057 | (2,712) | (64) | (1,655) | (743)
Total identified items included in Taxation (charge)/credit | (253) | 626 | 13 | 373 | 111
Identified items included in Income/(loss) for the period |  |  |  |  |
Divestment gains/(losses) | (6) | (13) | (7) | (19) | (19)
Impairment reversals/(impairments) | (21) | (29) | (62) | (50) | (339)
Redundancy and restructuring | (64) | (28) | (29) | (92) | (42)
Fair value accounting of commodity derivatives and certain gas contracts | 972 | (2,016) | 49 | (1,044) | (153)
Impact of exchange rate movements and inflationary adjustments on tax balances | 0 | 0 | 0 | 0 | 0
Other | (77) | 0 | (1) | (77) | (78)
Impact on Income/(loss) for the period | 804 | (2,086) | (51) | (1,282) | (631)
Impact on Income/(loss) attributable to non-controlling interest | 0 | (2) | 0 | (2) | 0
Impact on Income/(loss) attributable to Shell plc shareholders | 804 | (2,084) | (51) | (1,280) | (631)
Renewables and Energy Solutions |  |  |  |  |
Identified items included in Income/(loss) before taxation |  |  |  |  |
Divestment gains/(losses) | 61 | 30 | 119 | 91 | (68)
Impairment reversals/(impairments) | (606) | (29) | (138) | (635) | (176)
Redundancy and restructuring | (3) | (6) | (1) | (9) | (10)
Fair value accounting of commodity derivatives and certain gas contracts | (205) | 283 | (280) | 78 | (260)
Other | 9 | 0 | 0 | 9 | (46)
Total identified items included in Income/(loss) before taxation | (745) | 279 | (300) | (466) | (559)
Total identified items included in Taxation (charge)/credit | 115 | (100) | 55 | 16 | 110
Identified items included in Income/(loss) for the period |  |  |  |  |
Divestment gains/(losses) | 55 | 23 | 108 | 79 | (35)
Impairment reversals/(impairments) | (536) | (29) | (136) | (565) | (167)
Redundancy and restructuring | (3) | (4) | 0 | (7) | (7)
Fair value accounting of commodity derivatives and certain gas contracts | (146) | 189 | (217) | 43 | (196)
Impact of exchange rate movements and inflationary adjustments on tax balances | 0 | 0 | 0 | 0 | 0
Other | 0 | 0 | 0 | 0 | (45)
Impact on Income/(loss) for the period | (629) | 179 | (245) | (450) | (450)
Impact on Income/(loss) attributable to non-controlling interest | 0 | 0 | 0 | 0 | 0
Impact on Income/(loss) attributable to Shell plc shareholders | (629) | 179 | (245) | (450) | (450)
Corporate |  |  |  |  |
Identified items included in Income/(loss) before taxation |  |  |  |  |
Divestment gains/(losses) | (1) | 0 | (4) | (1) | (4)
Impairment reversals/(impairments) | 0 | 0 | 0 | 0 | 0
Redundancy and restructuring | (11) | 0 | (12) | (10) | (9)
Fair value accounting of commodity derivatives and certain gas contracts | 0 | 0 | 0 | 0 | 0
Other | 0 | 0 | (47) | 0 | (47)
Total identified items included in Income/(loss) before taxation | (12) | 0 | (63) | (11) | (59)
Total identified items included in Taxation (charge)/credit | (3) | (29) | (14) | (32) | (43)
Identified items included in Income/(loss) for the period |  |  |  |  |
Divestment gains/(losses) | (1) | 0 | (3) | (1) | (3)
Impairment reversals/(impairments) | 0 | 0 | 0 | 0 | 0
Redundancy and restructuring | (9) | (1) | (8) | (10) | (6)
Fair value accounting of commodity derivatives and certain gas contracts | 0 | 0 | 0 | 0 | 0
Impact of exchange rate movements and inflationary adjustments on tax balances | (5) | (28) | (19) | (33) | (47)
Other | 0 | 0 | (47) | 0 | (47)
Impact on Income/(loss) for the period | (15) | (29) | (77) | (44) | (102)
Impact on Income/(loss) attributable to non-controlling interest | 0 | 0 | 0 | 0 | 0
Impact on Income/(loss) attributable to Shell plc shareholders | $ (15) | $ (29) | $ (77) | $ (44) | $ (102)

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