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Change In Cash and Cash Equivalents (cash flow) vs Cash And Cash Equivalents (balance sheet)
tl;dr It's a difference between cash and cash equivalents and net cash and cash equivalents.  Download the 2016 annual report from http://www.diageo.com/en-us/investor/Pages/financialreports.aspx On page 99 is the Consolidated Statement of Cash Flows at the bottom is a section "Net cash and cash equivalents consist of:"   Net cash and cash equivalents consist of: 2016-06-30   2015-06-30 Cash and cash equivalents                      1,089          472 Bank overdrafts                                 (280)         (90)                                                  809          382  The difference between net cash of 809 million and 382 million is 427 million, matching the "Change in Cash and Cash Equivalents" from Yahoo. I do not know that bank overdrafts mean in this situation, but appears to cause cash to show up on balance sheet without being reflected in the net cash portions of the cash flow statement. And the numbers seem like balances, not year of year changes like the rest of the statement of cash flows.  2015 net CCE              382 2016 cash flow          + 427                          ---- 2016 net CCE              809 Cash from overdrafts    + 280                           ---- 2015 balance sheet cash 1,089