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Earnings per share (continued) Diluted headline earnings per share are calculated by taking the following adjustments into account: Years ended 31 December 2025 2024 pence pence Diluted earnings per share 349.1 136.0 Effect of impairment of intangibles, property, plant and equipment, associates and held-for-sale assets (net of tax) 13.5 30.2 Effect of gains on disposal of property, plant and equipment, trademarks, held-for-sale assets, partial/full termination of IFRS 16 leases, and sale and leaseback (net of tax) (3.9) (4.4) Effect of losses on disposal of businesses, non-current investments and brands (net of tax) 0.1 Effect of impairment of subsidiaries transferred to held-for-sale and associated costs (net of NCI) 5.4 Issue of shares and change in shareholding of an associate (0.2) (0.8) Gain on partial disposal of an associate and associated capital gains tax, including foreign exchange reclassified (38.0) (58.7) Diluted headline earnings per share 326.0 102.3 The following is a reconciliation of earnings to headline earnings, in accordance with the JSE Listing Requirements: Years ended 31 December 2025 2024 m m Diluted earnings per share 7,677 3,026 Effect of impairment of intangibles, property, plant and equipment, associates and held-for-sale assets (net of tax) 298 672 Effect of gains on disposal of property, plant and equipment, trademarks, held-for-sale assets, partial/full termination of IFRS 16 leases, and sale and leaseback (net of tax) (87) (97) Effect of losses on disposal of businesses, non-current investments and brands (net of tax) 2 Effect of impairment of subsidiaries transferred to held-for-sale and associated costs (net of NCI) 120 Effect of foreign exchange reclassification from reserves to the income statement (1) Issue of shares and change in shareholding of an associate (5) (18) Gain on partial disposal of an associate and associated capital gains tax, including foreign exchange reclassified (835) (1,307) Headline earnings 7,169 2,276 BAT Preliminary Announcement 2025 Summary Performance Review Financial Statements Other Information Data Lake and Reconciliations 32 Notes to the Financial Statements Continued 8

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