11. Exceptional items
Underlying profit before tax excludes the following exceptional items:
For the year ended | ||
|---|---|---|
31 March 2025 $m | 31 March 2024 $m | |
1 Represents provision for expected settlement of a legal dispute in one of the Group’s former subsidiary which is recognised in other operating expenses. | ||
Profit/(loss) before tax | 661 | (63) |
Add: Exceptional items | ||
Finance costs | ||
– Derivative and foreign exchange losses/(gains) | ||
Nigerian naira (refer to note 5(c)) | 112 | 770 |
Other currencies (refer to note 5(f)) | (25) | 37 |
Provision for settlement of legal dispute1 | 16 | – |
103 | 807 | |
Underlying profit before tax | 764 | 744 |
Underlying profit after tax excludes the following exceptional items:
Profit attributable to non-controlling interests amounting to $108m (31 March 2024: $76m) includes a gain of $9m (31 March 2024: loss of $4m) during the year ended 31 March 2025, relating to the above exceptional items.