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Accounting policies and restatements

Unilever historical HPC Financials

In December 2026, Unilever intends to publish more detail on its historical financial performance excluding the Foods business being separated. This will be prepared to support comparability, by showing prior-period performance as if the Foods perimeter had been separated throughout those periods. This will also reflect the content of the Investor Event on 4 November 2026, including the creation of an 'Other' reporting segment.

Unilever historical financials excluding Ice Cream

These documents present Unilever’s historical financial performance excluding Ice Cream, prepared on a consistent basis to reflect the separation and support comparability by showing prior-period performance as if Ice Cream had been separated throughout those periods.

Business Group restatements

On 1 July 2022, Unilever implemented a new, more category-focused operating model organised around five Business Groups. The company replaced its previous matrix structure with distinct Business Groups: Beauty & Wellbeing, Personal Care, Home Care, Nutrition, Ice Cream.

The purpose of this release is to restate Unilever's performance since 2019 through the lens of the new structure and provide historical data for each of the five new Business Groups.

Business Group restatements.pdf (PDF 1.06 MB)

Business Group restatements.xls (XLSX 118.52 KB)

Reporting treatment of hyperinflationary countries

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