Answered step by step
Verified Expert Solution
Question
1 Approved Answer
classify the income statement line items into the template in the final picture. CONSOLIDATED STATEMENT OF PROFIT OR LOSS FOR THE YEAR ENDED 01 JULY
classify the income statement line items into the template in the final picture.
CONSOLIDATED STATEMENT OF PROFIT OR LOSS FOR THE YEAR ENDED 01 JULY 2018 2018 S000 Continuing operations Revenue Other revenue Other gains and losses Food, equipment and packaging expenses Employee benefits expense Plant and equipment costs Depreciation and amortisation expense Occupancy expenses Finance costs Marketing expenses Royalties expense Store related expenses Communication expenses Acquisition, integration and conversion related costs Other expenses Profit before tax Income tax expense Profit for the period from continuing operations 794,07 359,88 19,52 (385,675) (242,340) (20,833) (53,537) (44,318) (10,276) (49,704) (59,564) (21,406) (17,889) (20,934) (72,529) 174,476 (52,783) 121,693 Profit is attributable to: Owners of the parent Non-controlling interests Total profit for the period 121,466 227 121,693 CENTS Earnings per share from continuing operations Basic (cents per share) Diluted (cents per share) 139.4 139.0 alleluyHH. notes 2018 $'000 Revenue Revenue from sale of goods Revenue from rendering of services Total revenue 776,269 17,803 794,072 Other Revenue Interest revenue - bank deposits Interest revenue - other loans and receivables Store asset rental revenue Royalties, franchise service & supplier fees Other revenue Total other revenue 244 3,506 7,156 326,333 22,641 359,880 3 OTHER GAINS AND LOSSES Net gain on disposal of property, plant & equipment, goodwill and other non-current assets Other Total other gains and losses 2018 $'000 18,079 1,450 19,529 PIONILII e yual II Cr y Duelduulls Wds drivedl diler Ulldlying LIEU note 4 2018 $'000 Remuneration, bonuses and on-costs Defined contribution plans Defined benefit plans Share based payments expense Employee benefits expenses 233,505 6,288 877 1,670 242,340 Depreciation of property, plant and equipment Amortisation of intangible assets Amortisation of loan establishment costs Depreciation and amortisation expense 36,332 16,738 467 53,537 Lease payments Net rental payments Occupancy expenses Netrental expenditure includes $26.0m (2017: 521.7m) rental receipts arising under Sublease arrangements 162 44,156 44,318 Interest on commercial bill and loans Amortisation of borrowing costs Finance costs 9,139 1,137 10,276 NOTES TO THE FINANCIAL STATE 6 TAX (CONTINUED) INCOME TAX RECOGNISED IN THE PROFIT OR LOSS 2018 $'000 Tax expense comprises: Current tax expense in respect of the current year Adjustments recognised in the current year in relation to the current tax of prior years Other 46,335 (1,144) 584 45,775 8,443 (1,159) (276) 52,783 Deferred tax expense (income) relating to the origination and reversal of temporary differences Deferred tax expensel(income) relating to the origination in relation to change in tax rate in other jurisdiction Other Total tax expense relating to continuing operations EEEEEEEEEE ========================= INCOME STATEMENT 200 Net Sales Less: Cost of Goods Sold Gross Profit Other Operating Revenue Less: Operating Expenses Operating Income Less: Interest Expense (no capitalized interest) Other Income (Expenses) Unusual or Infreq. Item; Gain (Loss) Equity in Earnings of Assoc.; Profit (Loss) Income before Taxes Less:Taxes Related to Operations N.I. before Noncontr. Inc Noncontrolling income (loss) N.I. before Nonrecurring Items Oper. of Discontinued Segment; Income (Loss) Disposal of Discont. Segment; Gain (Loss) Extraordinary Item; Gain (Loss) Cum. Effect of Acct Change; Gain (Loss) Net Income (Loss) ================================Step by Step Solution
There are 3 Steps involved in it
Step: 1
Get Instant Access to Expert-Tailored Solutions
See step-by-step solutions with expert insights and AI powered tools for academic success
Step: 2
Step: 3
Ace Your Homework with AI
Get the answers you need in no time with our AI-driven, step-by-step assistance
Get Started