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Briefly explain and compare and contrast those ASX200 Companies Tassal Group and Eno Ltd ,According to the consolidation policies, by looking at their consolidated financial

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Briefly explain and compare and contrast those ASX200 Companies Tassal Group and Eno Ltd ,According to the consolidation policies, by looking at their consolidated financial statement.

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Consolidated Consolidated 2019 2018 Note S'000 Revenue 3(a) 551,819 474.072 Other income 3(b) 8,535 10,510 Fair value adjustment of biological assets 10,285 6,837 Fair value adjustment of biological assets at point of harvest (5,672) 3.972 Share of profits / (losses) of associates accounted for using the equity method 12 134 (47) Changes in inventories of finished goods and work in progress (10,485) 4,930 Raw materials and consumables used (295,998) (267.611) Contingent consideration expense 39 96 588 Employee benefits expense 3(c) (116,078) (101,058) Depreciation and amortisation expense 3(c) (23,758) (23,025) Finance costs 3(c) (9,166) (7,662) Prawn farm business acquisition costs 40(b) (2,009) Other expenses (25,822) (21,014) Profit before income tax expense 81,989 79.316 ncome tax expense (23,550) (22,023) Net profit for the period attributable to members of the Company 58,439 57.293 Cents per Cents per share share Note 2019 2018 Earnings per ordinary share: Basic (cents per share) 28 33.01 33.13 Diuted (cents per share) 28 32.88 93.01 Notes to the financial statements are included on pages 35 to 78.Statement of Financial Position as at 30 June 2019 Consolidated Consolidated 2019 2018 Note $ 000 $000 Current Assets Cash and cash equivalents 24,566 23,821 Trade and other receivables 14,510 16,241 Inventories 49,939 66.096 Biological assets 399,895 356,484 Current tax asset 2,834 10,151 Other financial assets 824 884 Other 9,059 5,117 Total Current Assets 501,627 478,794 Non-Current Assets Investments accounted for using the equity method 12 8,936 8,502 Other financial assets 13 2,516 2,695 Property, plant and equipment 14 451,260 353,017 Goodwill 15 89,894 82,306 Other intangible assets 16 24,184 24,184 Other 17 5.116 4,915 Total Non-Current Assets 581,906 475,619 Total Assets 1,083,533 954,413 Current Liabilities Trade and other payables 19 B8,188 82,516 Borrowings 20 23,240 34,307 Contingent consideration 39 7,862 Provisions 21 12,742 10,949 Other financial liabilities 263 174 Total Current Liabilities 124.433 135,808 Non-Current Liabilities Borrowings 23 179,993 99,077 Deferred tax liabilities 4 143,261 131,619 Provisions 24 1,988 1,906 Total Non-Current Liabilities 325,242 232,602 Total Liabilities 449.675 368,410 Net Assets 633,858 586.003 Equity lasued capital 25 288,814 271,082 Reserves 26 16,003 14,261 Retained earnings 27 329,041 300.660 Total Equity 633,858 586.003 Notes to the financial statements are included on pages 35 to 78

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