v3.26.1
Analysis of replacement cost profit (loss) before interest and tax and reconciliation to profit (loss) before taxation (Tables)
 6 Months Ended
Jun. 30, 2026
Disclosure of operating segments [abstract]  
Disclosure Of Detailed Information About Replacement Costs Profit (Loss) Before Interest And Tax [Table Text Block]
SecondSecondFirstFirst
quarterquarterhalfhalf
$ million2026202520262025
gas & low carbon energy1,564 1,047 2,618 2,405 
oil production & operations
3,397 1,916 5,052 4,704 
customers & products5,100 972 7,552 1,075 
other businesses & corporate(250)645 (1,105)623 
9,811 4,580 14,117 8,807 
Consolidation adjustment – UPII*— 30 21 43 
9,811 4,610 14,138 8,850 
Inventory holding gains (losses)*
gas & low carbon energy— — — — 
oil production & operations
(1)(2)6 5 
customers & products(869)(552)3,283 (400)
Profit (loss) before interest and tax8,941 4,056 17,427 8,455 
Finance costs1,175 1,229 2,350 2,550 
Net finance expense/(income) relating to pensions and other post-employment benefits(55)(56)(109)(108)
Profit (loss) before taxation7,821 2,883 15,186 6,013 
RC profit (loss) before interest and tax*
US3,727 1,417 5,248 2,950 
Non-US6,084 3,193 8,890 5,900 
9,811 4,610 14,138 8,850