XML 85 R78.htm IDEA: XBRL DOCUMENT
v3.22.0.1

(Loss)/earnings per share (Details) £ / shares in Units, £ in Thousands, shares in Thousands | 3 Months Ended | 6 Months Ended
--- | --- | ---
Dec. 31, 2021 GBP (£) £ / shares item shares | Dec. 31, 2020 GBP (£) £ / shares shares | Dec. 31, 2021 GBP (£) £ / shares item shares | Jun. 30, 2021 GBP (£) | Dec. 31, 2020 GBP (£) £ / shares shares
(Loss)/earnings per share |  |  |  |  |  |
(Loss)/profit for the period | £ |  | £ (1,402) | £ 63,828 | £ (16,941) | £ (125,774) | £ 33,558
Basic (loss)/earnings per share | £ / shares |  | £ (0.0086) | £ 0.3917 | £ (0.1039) |  | £ 0.2060
Diluted (loss)/earnings per share | £ / shares | [1] | £ (0.0086) | £ 0.3907 | £ (0.1039) |  | £ 0.2054
Number of categories of dilutive potential ordinary shares | item |  | 1 |  | 1 |  |
Weighted average number of ordinary shares used as the denominator in calculating basic (loss)/earnings per share |  | 163,003 | 162,939 | 162,999 |  | 162,939
Weighted average number of ordinary shares and potential ordinary shares used as the denominator in calculating diluted (loss)/earnings per share |  | 163,003 | 163,385 | 162,999 |  | 163,385
Class A ordinary shares |  |  |  |  |  |
(Loss)/earnings per share |  |  |  |  |  |
Weighted average number of ordinary shares used as the denominator in calculating basic (loss)/earnings per share |  | 53,962 | 40,622 | 49,466 |  | 40,622
Adjustment for calculation of diluted earnings per share assumed conversion into Class A ordinary shares |  |  | 446 |  |  | 446
Class B ordinary shares |  |  |  |  |  |
(Loss)/earnings per share |  |  |  |  |  |
Weighted average number of ordinary shares used as the denominator in calculating basic (loss)/earnings per share |  | 110,724 | 124,000 | 115,216 |  | 124,000
Treasury shares |  |  |  |  |  |
(Loss)/earnings per share |  |  |  |  |  |
Weighted average number of ordinary shares used as the denominator in calculating basic (loss)/earnings per share |  | 1,683 | 1,683 | 1,683 |  | 1,683
[1] | For the three and six months ended 31 December 2021, potential ordinary shares are anti-dilutive, as their inclusion in the diluted loss per share calculation would reduce the loss per share, and hence have been excluded.

X
- Definition The weighted average number of ordinary shares outstanding plus the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2020-01-01 -Paragraph 70 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=33&code=ifrs-tx-2020-en-r&anchor=para_70_b&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_AdjustedWeightedAverageShares
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2020-01-01 -Paragraph 66 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=33&code=ifrs-tx-2020-en-r&anchor=para_66&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_BasicEarningsLossPerShare
Namespace Prefix: | ifrs-full_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2020-01-01 -Paragraph 66 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=33&code=ifrs-tx-2020-en-r&anchor=para_66&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DilutedEarningsLossPerShare
Namespace Prefix: | ifrs-full_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of dilutive potential ordinary shares that relate to the assumed conversion of the entity's convertible instruments. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 33 -IssueDate 2020-01-01 -Paragraph 70 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=33&code=ifrs-tx-2020-en-r&anchor=para_70_b&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_EarningsPerShareLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 18 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_18_b&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2020-01-01 -Paragraph 24 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2020-en-r&anchor=para_24_b&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2020-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2020-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2020-01-01 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 28 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_28_b&doctype=Standard -URIDate 2020-01-01 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Note Effective on first application of IFRS 9 -Name IFRS -Number 4 -IssueDate 2020-01-01 -Paragraph 39L -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2020-en-b&anchor=para_39L_e&doctype=Standard -URIDate 2020-01-01 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_23&doctype=Standard -URIDate 2020-01-01 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2020-01-01 -Paragraph B10 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2020-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2020-01-01 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 106 -Subparagraph d -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_106_d_i&doctype=Standard -URIDate 2020-01-01 Reference 9: http://www.xbrl.org/2003/role/exampleRef -Note Effective 2021-01-01 -Name IFRS -Number 17 -IssueDate 2020-01-01 -Paragraph 113 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2020-en-r&anchor=para_113_b&doctype=Standard -URIDate 2020-01-01 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 81A -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_81A_a&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_ProfitLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2020-01-01 -Paragraph 70 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=33&code=ifrs-tx-2020-en-r&anchor=para_70_b&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_WeightedAverageShares
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of categories of dilutive potential ordinary shares. + References No definition available. + Details
Name: | manu_NumberOfCategoriesOfDilutivePotentialOrdinaryShares
Namespace Prefix: | manu_
Data Type: | xbrli:positiveIntegerItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | ifrs-full_ClassesOfOrdinarySharesAxis=manu_ClassAordinarySharesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfOrdinarySharesAxis=manu_ClassBOrdinarySharesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfOrdinarySharesAxis=ifrs-full_TreasurySharesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |