v3.26.1
Consolidated statement of cash flows - USD ($)
$ in Millions
 12 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2024
Cash flows from operating activities      
Profit for the year $ 1,958 $ 2,538 $ 4,166
Taxation 606 999 1,294
Share of after-tax results of associates and joint ventures (218) (193) (414)
Net finance charges 816 771 885
Non-operating items (6) 220 70
Operating profit 3,156 4,335 6,001
Increase in inventories (120) (470) (156)
Increase in trade and other receivables (129) (49) (66)
Increase/(decrease) in trade and other payables and provisions 325 442 (546)
Net decrease/(increase) in working capital 76 (77) (768)
Depreciation, amortisation and impairment 2,480 1,718 493
Dividends received 116 175 269
Post-employment payments less amounts included in operating profit 71 22 (18)
Other items 62 37 88
Adjustments to reconcile profit (loss), Total 2,729 1,952 832
Cash generated from operations 5,961 6,210 6,065
Interest received 292 181 156
Interest paid (1,044) (980) (1,017)
Taxation paid (817) (1,114) (1,099)
Interest and income taxes paid (received), classified as operating activities (1,569) (1,913) (1,960)
Net cash inflow from operating activities 4,392 4,297 4,105
Cash flows from investing activities      
Disposal of property, plant and equipment and computer software 16 63 14
Purchase of property, plant and equipment and computer software (1,197) (1,612) (1,510)
Cash inflow from loans, other investments and other financial assets 345 147 156
Cash outflow from loans, other investments and other financial assets (364) (342) (203)
Sale of businesses and brands 288 143 87
Acquisition of subsidiaries (23) (35) (6)
Investments in associates and joint ventures (47) (84) (133)
Net cash outflow from investing activities (982) (1,720) (1,595)
Cash flows from financing activities      
Share buyback programme 0 0 (987)
Net sale of own shares for share schemes 1 15 21
Net sale/(purchase) of treasury shares in respect of subsidiaries 0 8 (10)
Dividends paid to non-controlling interests (164) (138) (117)
Proceeds from bonds 1,171 3,943 2,225
Repayments of bonds (2,819) (2,416) (1,667)
Purchase of shares of non-controlling interests 0 (9) (223)
Cash inflow from other borrowings 327 83 387
Cash outflow from other borrowings (454) (712) (493)
Equity dividends paid (1,846) (2,298) (2,242)
Unclaimed dividends and share forfeiture 0 30 0
Net cash outflow from financing activities (3,784) (1,494) (3,106)
Net (decrease)/increase in net cash and cash equivalents (374) 1,083 (596)
Exchange differences (18) (35) (33)
Reclassification to assets and liabilities held for sale (292) 21 (30)
Net cash and cash equivalents at beginning of the year 2,178 1,109 1,768
Net cash and cash equivalents at beginning of the year 1,494 2,178 1,109
Net cash and cash equivalents consist of:      
Cash and cash equivalents 1,520 2,200 1,130
Bank overdrafts $ (26) $ (22) $ (21)