v3.26.1
Principal group companies
 12 Months Ended
Jun. 30, 2026
Disclosure of subsidiaries [abstract]  
Principal group companies 22. Principal group companies
The companies listed below include those which principally affect the profits and assets of the group. The operating companies listed below may carry on the business
described in the countries listed in conjunction with their subsidiaries and other group companies.
Country of
incorporation
Country of operation
Percentage of
equity owned(1)
Business description
Subsidiaries
Diageo Finance plc(2)
England
United Kingdom
100%
Financing company for the group
Diageo Great Britain Limited
Great Britain
100%
Marketing and distribution of premium drinks
United Spirits Limited(3)
India
India
55.88%
Production, importing, marketing and distribution of premium drinks
Diageo Ireland Unlimited Company
Ireland
Worldwide
100%
Production, marketing and distribution of premium drinks
Diageo Brands B.V.
Netherlands
Worldwide
100%
Marketing and distribution of premium drinks
Diageo Capital B.V.(2)
Netherlands
100%
Financing company for the group
Diageo Capital plc(2)
Scotland
United Kingdom
100%
Financing company for the group
Diageo Scotland Limited
Worldwide
100%
Production, marketing and distribution of premium drinks
Mey İçki Sanayi ve Ticaret A.Ş.
Türkiye
Türkiye
100%
Production, marketing and distribution of premium drinks
Diageo Investment Corporation
United States
United States
100%
Financing company for the US group
Diageo North America, Inc.
Worldwide
100%
Production, importing, marketing and distribution of premium drinks
Associates
Moët Hennessy(4)
France
Worldwide
34%
Production, marketing and distribution of premium drinks
(1)All percentages, unless otherwise stated, are in respect of holdings of ordinary share capital and are equivalent to the percentages of voting rights held by the group.
(2)Directly owned by Diageo plc.
(3)Percentage ownership excludes 2.38% owned by the USL Benefit Trust.
(4)Diageo’s principal associate is Moët Hennessy of which Diageo owns 34% through two legal entities; Moët Hennessy, SAS and Moët Hennessy International.