Operating costs |
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| Analysis of income and expense [abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Operating costs | 4. Operating costs The composition of operating costs for the three years ended 30 June 2026 is set out in the table below:
Other external charges mainly include distribution and warehousing costs, utilities, other personnel costs not included in staff costs (e.g. travel, entertainment or relocation cost), professional services costs, system and IT costs, facilities costs, maintenance and repairs, research and development costs and low value or short-term lease rental costs. Included in other external charges, research and development expenditure in respect of new drinks products and package design were $71 million (2025 – $74 million; 2024 – $69 million) and maintenance and repairs were $181 million (2025 – $179 million; 2024 – $171 million). (b) Auditors fees Other external charges include the fees of the principal auditor of the group, PricewaterhouseCoopers LLP, and its affiliates (PwC) and are analysed below:
(1)For the year ended 30 June 2026, in respect of reporting under section 404 of the US Sarbanes-Oxley Act is reported on the line of ‘Audit of these financial statements'. (2)Audit related assurance services are in respect of the interim review and other audit- related services over financial information. (3)Other assurance services comprise the aggregate fees for assurance and related services that are not reported under ‘total audit fees’. Under SEC regulations, the auditors' fees of $16.3 million (2025 - $18.8 million, 2024 - $18.0 million) is required to be presented as follows: audit fee of $15.1 million (2025 - $18.0 million, 2024 - $17.0 million) and other audit related fee of $1.2 million (2025 - $0.8 million, 2024 - $1.0 million). Audit services provided by firms other than PwC for the year ended 30 June 2026 were $2.9 million (2025 – $0.5 million; 2024 – $0.1 million). Further PwC fees for audit services in respect of post-employment plans were $0.6 million for the year ended 30 June 2026 (2025 – $0.6 million; 2024 – $0.4 million). (c) Staff costs and average number of employees
employees of associates and joint ventures) was as follows:
At 30 June 2026, on a full-time equivalent basis, the group had 27,972 (2025 – 29,632; 2024 – 30,092) employees. The average number of employees of the group, including part-time employees, for the year was 28,400 (2025 – 30,232; 2024 – 30,839). (d) Exceptional operating items Included in the table above are exceptional operating items as follows:
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