1. Discuss the Scentre Group Limited 2020, 2021 and 2022 Annual Report discuss the significant outcomes of the company analysis. 2. Discuss and state an actionable recommendation for stake holders. 3. Provide and discuss a rationale for the recommendation for stake holders, based on financial analysis below, justify your recommendation based on your financial analysis 4. Provide and discuss a rationale for the recommendation for stake holders, based on NON- financial analysis below, justify your recommendation based on the NON financial analysis. 5. Discuss and state the expected outcome of the recommendation. Based on the information below, please answer the above question.

Scentre Group Limited's sales have risen consistently over the past three years, increasing from AUD 2,162,300.00 in 2020 to AUD 2,457,900.00 in 2022. Based on the company's statistics, the trend shows that the expenses were higher in 2021 ($937,200.00) than in 2022 ($3462,000.00) or in 2020 ($3,746,500.00, indicating a loss). The company's profitability, the nett profit after tax climbed over the course of the three years, peaking at AUD 322,200.00 in 2022 before declining to AUD 904,000.00 in 2021 and recording a large loss of AUD -3,722,000.00 in 2020. The company's debt ratio, which measures the proportion of a company's assets that are financed by debt. It demonstrates the Scentre Group Limited financial leverage has a little increase in the debt ratio as seen in the trend from 2020 (0.5011) to 2022 (0.4941), which demonstrates a greater reliance on debt to fund assets. Scentre Group Limited trend in the debt to equity ratio shows a little increase from 2020 (1.0046) to 2022 (0.9768), indicating more debt than equity. The current ratio measures Scentre Group Limited ability to use its current assets to pay short-term obligations. The Scentre Group Limited ability to meet short-term obligations has been declining from 2020 (1.0681) to 2022 (0.3429), according to the present ratio. The asset turnover ratio of Scentre Group Limited has a minor increase in asset turnover patterns from 2020 (0.0568) to 2022 (0.0664) suggests increased asset utilisation. The return on sales (ROS) of Scentre Group Limited statistic establishes the nett profit margin, or the percentage of sales dollars that result in profits. The company's turnaround from significant losses is indicated by the pattern of return on sales from 2020 (-173.2646%) to 2022 (14.0852%). The return on equity ratio of Scentre Group Limited's trend shows that the return on equity rises from 2020 (-0.1961%) to 2022 (0.0172%), which shareholders gets a greater returns. The price earnings ratio of Scentre Group Limited trend, the price earnings ratio improved from 2020 (-0.7928) to 2022 (0.0580). The dividend yield, of Scentre Group Limited trend, which predicted an increase in dividend yield from 2020 (0.0394) to 2022 (0.2517), shows a greater return on investment for shareholders in terms of dividend income relative to the share price. Fundamental Drivers: The four major pillars of community, talent, environmental impact, and economic success are the emphasis of Scentre Group Limited's commitment to conducting business in a responsible and sustainable manner. Scentre Group aims to enhance good benefits on the environment and society while reducing adverse consequences on its stakeholders. (Sustainability - Scentre Group,'n,d') Non-Financial Aspects of the Company's Performance and Sustainability Measures With a focus on sustainability, Scentre Group Limited has set goals to lower glasshouse gas emissions, cut waste, and use more renewable energy. The business concentrates on enhancing the client experience by utilising technology and innovation. (Responsible Business - Scentre Group, 'n,d') Ethical Aspects of Scentre Group Limited Activities: Data According to Scentre group Responsible Business Report: Scentre Group Limited make sure that its activities adhere to its values and beliefs. The company is dedicated to ethical business practice, has a code of conduct that details its standards for moral behaviour, and has a number of policies and procedures to guarantee adherence to pertinent laws and regulations. (Building a safe, inclusive and accountable culture - Scentre Group,'n,d') Sustainability Measure 2022 2021 2020 Greenhouse Gas Emissions (tonnes CO2e) 100,000 110,000 120,000 Renewable Energy Use (%) 12% 10% 8% Waste Reduction (tonnes) 8,000 7,000 6,000 Scentre Group Limited Strategy, Competitors, and Outlook: The strategic goals of Scentre Group Limited are to provide great customer service, generate value for its stakeholders, and promote sustainable growth. (Our Strategy - Scentre Group, 'n,d') The Scentre Group Limited is putting money into technology and innovation to enhance the customer experience and is concentrated on supplying high-quality real estate assets that satisfy its clients' shifting needs. The COVID-19 pandemic's continuing effects, the health of the economies of Australia and New Zealand, and the level of competition all have an impact on Scentre Group Limited's prospects. Despite the difficulties, the Scentre Group Limited is committed to providing value for its shareholders and other stakeholders, and it is well-positioned to deliver sustainable growth over the long term. (Responsible Business - Scentre Group,'n,d') SWOT Analysis: Strengths: Scentre Group Limited, a well-known brand and reputation for providing great customer service. (About Us - Scentre Group,'n,d') It places a high priority on sustainability and has put in place a number of programmes to lower glasshouse gas emissions, cut waste, and utilise more renewable energy. Weaknesses: The COVID-19 pandemic has had an effect on the company's financial performance, which has caused a drop in revenue and profitability. Due to its reliance on debt financing, Scentre Group Limited may not be able to invest in possibilities for growth and may not be able to enhance its financial leverage. Owner of Westfield's $3 billion loss prompted by COVID-19 (Scentre Group: Westfield owner's $3b loss sparked by COVID-19,'n,d') Opportunities: The business has the chance to diversify its revenue sources and expand into other markets, improve its reputation for sustainability and set itself apart from its rivals, which can appeal to customers and investors who value social responsibility. (History - Scentre Group,'n,d') Threats: The company's market share and revenue growth may be constrained by heightened competition from rival shopping centre operators and internet merchants. (Scentre Group tactics stops shopping centres from being developed 2016)

Year	2022	2021	2020
Sales	2,457,900.00	2,280,800.00	2,162,300.00
EBIT	346,200.00	937,200.00	-3,746,500.00
Net profit after tax	322,200.00	904,000.00	-3,722,000.00
Total current assets	1,211,600.00	1,465,800.00	3,044,300.00
Total assets	37,006,700.00	36,638,400.00	38,052,700.00
Total current liabilities	3,533,400.00	2,257,400.00	2,850,100.00
Total liabilities	18,286,200.00	17,463,800.00	19,069,700.00
Total equity	18,720,500.00	19,174,600.00	18,983,000.00
Shareholder's equity	18,720,500.00	19,174,600.00	18,983,000.00
Share price	2.88	3.21	2.87
Earning's per share	49.66	18.00	-3.62
Dividend share	0.0073	0.0070	0.0011
Current share price	2.79	2.79	2.79
Expenses	346,200.00	937,000.00	-3,746,500.00
Debt Ratio	0.4941	0.4767	0.5011
Debt to Equity	0.9768	0.9108	1.0046
Current Ratio	0.3429	0.6493	1.0681
Asset Turnover	0.0664	0.0623	0.0568
Return on Sales	14.0852	41.0908	-173.2646
Return on Equity	0.0172	0.0471	-0.1961
Price Earnings Ratio	0.0580	0.1783	-0.7928
Dividend Yield	0.2517	0.2181	0.0394