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Calculate 1. Return on assets, 2. profit margin, 3. working capital, 4. current ratio, 5. current debt cash coverage, 6, debt to total assets ratio,

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Calculate 1. Return on assets, 2. profit margin, 3. working capital, 4. current ratio, 5. current debt cash coverage, 6, debt to total assets ratio, 7. cash debt coverage.image text in transcribed

Financial statements INCOME STATEMENT For the year ended 30 June 2019 Consolidated RESTATED 2019 2018 $m $m Note 1 27,920 26,763 2 (16,344) (4,290) Continuing operations Revenue Expenses Raw materials and inventory Employee benefits expense Freight and other related expenses Occupancy-related expenses Depreciation and amortisation Impairment expenses Other expenses Total expenses (17,240) (4,525) (381) (1,533) (537) (326) NNNN (1,474) (521) (373) (1.264) (24,592) (1,198) (25,414) Other income 1 99 Share of net profits/(losses) of associates and joint ventures 18 239 229 468 74 173 2,974 (175) 2,344 (210) 2 2,799 (859) 2,134 (725) 3 1,940 1,409 20 20 20 20 2,483 710 253 124 Earnings before interest and income tax expense (EBIT) Finance costs Profit before income tax Income tax expense Profit after tax from continuing operations Discontinued operations Profit after tax for Coles Profit after tax for Bengalla Profit after tax for KTAS Profit after tax for Quadrant Energy Loss after tax for BUKI Profit after tax for Curragh Coal Mine Profit/(loss) after tax from discontinued operations Profit attributable to members of the parent Earnings per share attributable to ordinary equity holders of the parent from continuing operations Basic earnings per share Diluted earnings per share Earnings per share attributable to ordinary equity holders of the parent Basic earnings per share Diluted earnings per share 1,037 119 25 14 (1,657) 250 (212) 3,570 5,510 1,197 cents 171.5 171.4 cents 124.6 124.4 13 487.2 486.7 105.8 105.6 STATEMENT OF COMPREHENSIVE INCOME For the year ended 30 June 2019 Consolidated RESTATED 2019 2018 $m $m Note 5,510 1,197 Profit attributable to members of the parent Other comprehensive income Items that may be reclassified to profit or loss: Foreign currency translation reserve Exchange differences on translation of foreign operations Exchange differences recognised in the income statement on disposal of foreign operations 12 14 12 151 96 29 114 2 (204) (22) (2) 24 3 (72) Cash flow hedge reserve Unrealised gains on cash flow hedges Realised losses transferred to net profit Realised (gains/losses transferred to non-financial assets Transfer of hedges to Coles on demerger Share of associates and joint ventures reserves Tax effect Items that will not be reclassified to profit or loss: Retained earnings Remeasurement loss on defined benefit plan Tax effect Other comprehensive (loss)/income for the year, net of tax Total comprehensive income/(loss) for the year, net of tax, attributable to members of the parent arising from: Continuing operations Discontinued operations 12 (1) (1) 3 (38) 150 1,903 3,569 5,472 1,568 (221) 1,347 BALANCE SHEET As at 30 June 2019 Consolidated 2019 Sm 2018 Note $m Assets Current assets Cash and cash equivalents Receivables - trade and other Inventories Derivatives Other Total current assets 4 5 6 16 795 1,027 4,246 101 181 6,350 683 1.657 6,011 126 229 8,706 Non-current assets Investment in associates and joint ventures Deferred tax assets Property Plant and equipment Goodwill Intangible assets Derivatives Other Total non-current assets Total assets 18 3 7 7 8 3,393 194 819 3,059 3,090 986 393 49 11,983 18,333 748 692 1,920 6,488 13,491 4,369 391 128 28,227 36,933 8 16 14 9 16 Liabilities Current liabilities Trade and other payables Interest-bearing loans and borrowings Income tax payable Provisions Derivatives Other Total current liabilities Non-current liabilities Interest-bearing loans and borrowings Provisions Derivatives Other Total non-current liabilities Total liabilities Net assets 3,620 356 222 851 7 160 5,216 6,541 1,159 299 1,726 16 284 10,025 14 9 16 2,965 1,033 2,673 381 1 91 3,146 8,362 9,971 156 4,154 14,179 22,754 Equity Equity attributable to equity holders of the parent Issued capital Reserved shares (Accumulated losses)/retained earnings Reserves Total equity 12 12 12 12 15,809 (81) (208) (5,549) 9,971 22,277 (43) 176 344 22,754 CASH FLOW STATEMENT For the year ended 30 June 2019 Consolidated 2019 $m 2018 Note $m 48,770 (44,892) 65 27 (170) (1,082) 2,718 75,354 (69,836) 50 15 (195) (1,308) 4,080 4 Cash flows from operating activities Receipts from customers Payments to suppliers and employees Dividends and distributions received from associates Interest received Borrowing costs Income tax paid Net cash flows from operating activities Cash flows from investing activities Payments for property, plant and equipment and intangibles Proceeds from sale of property, plant and equipment and intangibles Net proceeds from demerger and sale of businesses Net proceeds from sale of associate Acquisition of subsidiaries, net of cash acquired Net redemption of loan notes Net cash flows from/(used in) investing activities 4 4 (1,356) 529 858 231 (17) (1,815) 606 534 17 (658) 245 Cash flows from financing activities Proceeds from borrowings Repayment of borrowings Equity dividends paid Demerger transaction costs recognised directly in equity Net cash flows used in financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year 2,000 (1,164) (3,628) (59) (2,851) 688 (1,905) (2,528) (7) (3.752) 112 683 (330) 1,013 683 4 795 STATEMENT OF CHANGES IN EQUITY For the year ended 30 June 2019 Attributable to equity holders of the parent Issued Reserved Retained Hedging Demerger capital shares earnings reserve reserve $m Sm $m Sm Sm 22,268 (26) 1,509 1,197 Other reserves $m Total equity $m Note 272 23,941 1,197 12 (7) 12 (2) (2) Consolidated Balance at 1 July 2017 Net profit for the year Other comprehensive income Exchange differences on translation of foreign operations Exchange differences recognised in the income statement on disposal of foreign operations Changes in the fair value of cash flow hedges, net of tax Remeasurement loss on defined benefit plan, net of tax Total other comprehensive income for the year, net of tax Total comprehensive income for the year, net of tax Share-based payment transactions Acquisition of shares on-market for Key Executive Equity Performance Plan (KEEPP) Equity dividends 12 160 160 12 (1) (1) (1) 160 (9) 150 1,196 160 (9) 3 1,347 12 12 9 (17) 12 11 (2.529) (2,529) (17) (2.529) (2,534) 22,754 9 22,277 (17) (43) 3 266 176 78 5,510 5,510 14 14 12 (51) (51) (1) (1) (1) (51) 14 (38) Balance at 30 June 2018 and 1 July 2018 Net profit for the year Other comprehensive income Exchange differences on translation of foreign operations 12 Changes in the fair value of cash flow hedges, net of tax Remeasurement loss on defined benefit plan, net of tax 12 Total other comprehensive income for the year, net of tax Total comprehensive income for the year, net of tax Share-based payment transactions Capital distribution and demerger dividend 11,12,20 Transfer of gain on demerger 20 Acquisition of shares on-market for Wesfarmers Long Term Incentive Plan (WLTIP) Acquisition of shares on-market for Key Executive Equity Performance Plan (KEEPP) 12 Equity dividends 11 5,509 (51) 14 4 5,472 18 12 14 (6,482) (14,606) (8,124) 2,264 (2,264) 12 (5) (5) (33) (33) (3,629) (18,255) 9,971 (3,629) (5,893) (208) 4 (6,468) 15,809 Balance at 30 June 2019 (38) (81) (5,860) (5,860) 27 284

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