​

​

Three months ended June 30, 

​

Six months ended June 30, 

​

  ​ ​ ​

2026

  ​ ​ ​

2025

​

2026

  ​ ​ ​

2025

​

​

$'m

​

$'m

​

$'m

​

$'m

Start-up related and other costs

​

1

​

3

​

2

​

5

Impairment - property, plant and equipment

—

​

10

​

—

​

10

Exceptional items – cost of sales

1

​

13

​

2

15

Transaction-related and other costs 

​

3

​

1

​

6

​

2

Exceptional items – SG&A expenses

​

3

​

1

​

6

​

2

Exceptional finance expense

​

2

​

8

​

5

​

2

Exceptional items – finance expense

​

2

​

8

​

5

​

2

Exceptional income tax credit

​

(1)

​

(1)

​

(1)

​

(1)

Total exceptional items, net of tax

​

5

​

21

​

12

​

18