Earnings per share (Tables)
 12 Months Ended
Jun. 30, 2021
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Summary of Earnings Per Share
                                                 
    
2021
     
2020
     
2019
  
Earnings attributable to BHP shareholders (US$M)
                           
- Continuing operations
   
 
11,304
 
   
 
7,956
 
   
 
8,648
 
- Total
   
 
11,304
 
   
 
7,956
 
   
 
8,306
 
Weighted average number of shares (Million)
                           
- Basic
   
 
5,057
 
   
 
5,057
 
   
 
5,180
 
- Diluted
   
 
5,068
 
   
 
5,069
 
   
 
5,193
 
Basic earnings per ordinary share (US cents)
                           
- Continuing operations
   
 
223.5
 
   
 
157.3
 
   
 
166.9
- Total
   
 
223.5
 
   
 
157.3
 
   
 
160.3
 
Diluted earnings per ordinary share (US cents)
                           
- Continuing operations
   
 
223.0
 
   
 
157.0
 
   
 
166.5
 
- Total
   
 
223.0
 
   
 
157.0
 
   
 
159.9
 
Headline earnings per ordinary share (US cents)
                           
- Basic
   
 
284.8
 
   
 
171.1
 
   
 
164.9
 
- Diluted
   
 
284.2
 
   
 
170.7
 
   
 
164.5
 
Summary of Reconciliation of Earnings Attributable to Ordinary Shareholders
Headline earnings is a Johannesburg Stock Exchange defined performance measure and is reconciled from earnings attributable to ordinary shareholders as follows:
 
    
2021
     2020      2019  
    
US$M
     US$M      US$M  
Earnings attributable to BHP shareholders
   
 
11,304
 
     7,956        8,306  
Adjusted for:
                          
(Gain)/loss on sales of PP&E, Investments and Operations
(1)
   
 
(50
) 
     4        (52 ) 
Impairments of property, plant and equipment, financial assets and intangibles
   
 
2,633
 
     494        264  
Samarco impairment expense
   
 
111
 
     95        96  
Cerrejón impairment expense
   
 
466
 
     –        –  
Other
(2)
   
 
–
 
     48        –  
Recycling of
re-measurements
from equity to the income statement
   
 
–
 
     –        (6 ) 
Tax effect of above adjustments
   
 
(60
) 
     54        (64 ) 
    
 
 
    
 
 
     
 
 
  
Subtotal of adjustments
   
 
3,100
 
     695        238  
    
 
 
    
 
 
     
 
 
  
Headline earnings
   
 
14,404
 
     8,651        8,544  
    
 
 
    
 
 
     
 
 
  
Diluted headline earnings
   
 
14,404
 
     8,651        8,544  
    
 
 
    
 
 
     
 
 
  
 
(1)
 
Included in other income.
 
(2)
 
Mainly represent BHP share of impairment embedded in the statutory income statement of the Group’s equity accounted investments.