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Operating costs (Tables)
 12 Months Ended
Jun. 30, 2025
Analysis of income and expense [abstract]  
Disclosure of information about operating costs 4. Operating costs
2025
$ million
2024
$ million
2023
$ million
Excise duties
7,719
7,622
7,715
Cost of sales
8,072
8,071
8,289
Marketing
3,662
3,691
3,663
Other operating items
4,176
2,506
3,056
23,629
21,890
22,723
Comprising:
Excise duties
India
1,797
1,845
1,950
Great Britain
1,513
1,463
1,314
United States
798
738
825
Other
3,611
3,576
3,626
Increase in inventories
(470)
(112)
(615)
Raw materials and consumables
5,119
4,892
5,197
Marketing
3,662
3,691
3,663
Other external charges(1)
3,428
3,002
3,301
Staff costs
2,488
2,314
2,197
Depreciation, amortisation and
impairment
1,718
493
1,297
Gains on disposal of properties
(37)
1
(4)
Net foreign exchange losses
21
8
12
Other operating income
(19)
(21)
(40)
23,629
21,890
22,723
(1)Other external charges mainly include distribution and warehousing cost, utilities, other
personnel costs not included in staff costs, other professional costs, system/IT costs,
facilities costs, maintenance and repairs and low value or short-term lease rental costs.
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:
2025
$ million
2024
$ million
2023
$ million
Audit of these financial statements(1)
9.7
7.7
9.1
Audit of financial statements of
subsidiaries
7.0
8.2
6.8
Total audit fees
16.7
15.9
15.9
Audit related assurance services(2)
0.9
0.4
0.4
Other assurance services(3)
1.2
1.7
1.4
18.8
18.0
17.7
(1)For the year ended 30 June 2025, in respect of reporting under section 404 of the US
Sarbanes-Oxley Act is reported on the line of ‘Audit of these financial statements'. The
presentation of 'Audit of these financial statements' line for the years ended 30 June 2024
and 2023 has been aligned to 'Audit of these financial statements' line for the year ended
30 June 2025.
(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’.
(i) Under SEC regulations, the auditors' fees of $18.8 million (2024 - $18.0 million, 2023 -
$17.7 million) is required to be presented as follows: audit fee of $18.0 million (2024 -
$17.0 million, 2023 - $16.8 million) and other audit related fee of $0.8 million (2024 - $1.0
million, 2023 - $0.9 million).
Schedule of additional information (c) Staff costs and average number of employees
2025
$ million
2024
$ million
2023
$ million
Aggregate remuneration
Wages and salaries
2,108
1,984
1,858
Share-based incentive plans
59
43
58
Employer’s social security
165
146
138
Employer’s pension
Defined benefit plans
79
72
80
Defined contribution plans
70
62
53
Other post-employment plans
7
7
10
2,488
2,314
2,197
The average number of employees on a full-time equivalent basis
(excluding employees of associates and joint ventures) was as follows:
2025
2024
2023
North America
2,986
2,869
2,884
Europe
3,024
2,932
2,789
Asia Pacific
6,224
6,588
6,856
Latin America and Caribbean
1,597
1,650
1,495
Africa
2,848
3,290
3,526
SC&P
7,134
6,977
6,934
Corporate and other
6,047
6,061
5,753
29,860
30,367
30,237
Schedule of exceptional operating items (d) Exceptional operating items
Included in the table above are exceptional operating items as follows:
2025
$ million
2024
$ million
2023
$ million
Depreciation, amortisation and
impairment
Brand, goodwill, investments in
associates and other investments
impairment charges/(income)
796
(231)
613
Tangible asset impairment and
accelerated depreciation
174
46
87
Staff costs
84
2
11
Other external charges
342
127
75
Other operating income
(27)
—
(20)
Total exceptional operating items (note
3)
1,369
(56)
766
Cost of sales
75
57
80
Other operating expenses/(income)
1,294
(113)
686