v3.26.1
Operating costs (Tables)
 12 Months Ended
Jun. 30, 2026
Analysis of income and expense [abstract]  
Disclosure of information about 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:
2026
$ million
2025
$ million
2024
$ million
Excise duties
8,119
7,719
7,622
Increase in inventories
(120)
(470)
(112)
Raw materials and consumables
4,678
5,119
4,892
Marketing
3,183
3,662
3,691
Other external charges
3,722
3,428
3,002
Staff costs
2,551
2,488
2,314
Depreciation, amortisation and
impairment
2,480
1,718
493
(Gains)/losses on disposal of properties
(5)
(37)
1
Net foreign exchange losses
10
21
8
Other operating income
(12)
(19)
(21)
24,606
23,629
21,890
Schedule of auditor fees (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:
2026
$ million
2025
$ million
2024
$ million
Audit of these financial statements(1)
9.6
9.7
7.7
Audit of financial statements of
subsidiaries
4.6
7.0
8.2
Total audit fees
14.2
16.7
15.9
Audit related assurance services(2)
0.7
0.9
0.4
Other assurance services(3)
1.4
1.2
1.7
16.3
18.8
18.0
(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).
Schedule of additional information (c) Staff costs and average number of employees
2026
$ million
2025
$ million
2024
$ million
Aggregate remuneration
Wages and salaries
2,124
2,108
1,984
Share-based incentive plans
44
59
43
Employer’s social security
183
165
146
Employer’s pension
Defined benefit plans
122
79
72
Defined contribution plans
72
70
62
Other post-employment plans
6
7
7
2,551
2,488
2,314
The average number of employees on a full-time equivalent basis (excluding
employees of associates and joint ventures) was as follows:
2026
2025
2024
North America
2,857
2,986
2,869
Europe
3,128
3,024
2,932
Asia Pacific
5,868
6,224
6,588
Latin America and Caribbean
1,560
1,597
1,650
Africa
1,920
2,848
3,290
SC&P
6,963
7,134
6,977
Corporate and other
5,642
6,047
6,061
27,938
29,860
30,367
Schedule of exceptional operating items (d) Exceptional operating items
Included in the table above are exceptional operating items as follows:
2026
$ million
2025
$ million
2024
$ million
Depreciation, amortisation and impairment
Brand, goodwill, other intangibles,
investments in associates and other
investments impairment charges/(income)
1,379
796
(231)
Tangible asset impairment and accelerated
depreciation
352
174
46
Staff costs
526
84
2
Other external charges
270
342
127
Other operating income
—
(27)
—
Total exceptional operating items (note 3)
2,527
1,369
(56)
Cost of sales
31
75
57
Other operating expenses/(income)
2,496
1,294
(113)