124 Vodafone Group Plc Annual Report 2026
Strategic report
Governance
Financials
Other information
Reporting on our financial performance Contents
Financial position 165 10. Intangible assets
Additional disclosures 199 27. Acquisitions and disposals 202 28. Commitments 202 29. Contingent liabilities and legal proceedings 205 30. Related party transactions 206 31. Related undertakings 218 32. Subsidiaries exempt from audit 218 33. Subsequent events 219 Company financial statements of Vodafone Group Plc 219 Company statement of financial position of Vodafone Group Plc 219 Company statement of changes in equity of Vodafone Group Plc 220 Notes to the Company financial statements 220 1. Basis of preparation 222 2. Fixed assets 223 3. Debtors 223 4. Other investments 223 5. Creditors 224 6. Called-up share capital 224 7. Share-based payments 224 8. Reserves 224 9. Equity dividends 225 10. Contingent liabilities and legal proceedings 225 11. Other matters 226 N on-GAAP measures (unaudited information) 235 Additional information (unaudited information)
125 Directors’ statement of responsibility 127 Independent auditor’s report to the members of Vodafone Group Plc 137 Consolidated financial statements 137 Consolidated income statement 137 Consolidated statement of comprehensive expense 138 Consolidated statement of financial position 139 Consolidated statement of changes in equity 141 Consolidated statement of cash flows 141 Notes to the consolidated financial statements 141 1. Basis of preparation Income statement 148 2. Revenue disaggregation and segmental analysis 151 3. Operating profit/(loss) 152 4. Impairment losses 157 5. Investment income and financing costs 157 6. Taxation 162 7. Discontinued operations and assets held for sale
167 11. Property, plant and equipment 169 12. Associates and joint arrangements 175 13. Other investments 176 14. Trade and other receivables 177 15. Trade and other payables 178 16. Provisions 179 17. Called-up share capital Cash flows 179 18. Reconciliation of net cash flow from operating activities 180 19. Cash and cash equivalents 180 20. Leases 183 21. Borrowings 184 22. Capital and financial risk management Employee remuneration 193 23. Directors’ and key management compensation 193 24. Employees 194 25. Post-employment benefits 198 26. Share-based payments
164 8. Earnings per share 164 9. Equity dividends
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