FINANCIAL STATEMENTS STATEMENT OF PROFIT OR LOSS Year 5 Year 4 Year 3 Year 2 ear 2 Year 1 opening BALANCE SHEET Current Assets Cash and cash equivalents Trade and other receivables Inventories Other current assets Total Current Assets 26.177 3.335 3.235 4.324 37.071 23.735 4.481 2.725 5.901 36.842 27.639 3.059 2.423 4.575 37.696 22.274 5.388 3.739 5.457 36.858 23.002 3.843 4.893 5.370 37.108 30.228 5.200 5.600 650 41.678 Non-Current Assets Property, plant and equipment Investments Intangible assets Total Non-Current Assets TOTAL ASSETS 14.810 471 2.049 17.330 54.401 11.278 271 4.550 16.099 52.941 15.518 514 5.815 21.847 59.543 10.143 337 8.206 18.686 55.544 12.128 439 5.861 18.428 55.536 16.575 497 6.988 24.060 65.738 4.862 1.662 1.600 830 Current Liabilities Trade and other payables Interest-bearing loans and borrowings Provisions Unearned revenue Current tax payable/refundable) Total Current Liabilities Non-Current Liabilities Interest-bearing loans and borrowings Provisions Total Non-Current Liabilities TOTAL LIABILITIES 5.421 3.734 2.019 1.912 122 13.208 5.878 2.380 2.042 2.586 664 13.550 4.685 3.486 2.499 92 356 11.118 4.987 1.759 2.121 2.245 142 11.254 6.759 3.107 2.470 1.625 1.962 15.923 785 9.739 23.637 334 23.971 33.710 20.671 695 21.366 34.574 21.520 585 22.105 35.655 20.067 806 20.873 31.991 20.124 437 20.561 31.815 21.750 748 22.498 38.421 NET ASSETS 20.691 18.367 23.888 23.553 23.721 27.317 EQUITY Contributed equity Reserves Retained earnings Total equity 5.478 448 5.193 591 14.906 20.691 5.152 526 12.690 18.367 6.024 503 17.361 23.888 4.769 379 18.573 23.721 4.428 355 22.534 27.317 17.627 23.553 STATEMENT OF CASH FLOWS Cash flows relating to operating activities Receipts from customers for Service Receipts from customers for Product Receipts - other revenue Payments to suppliers and employees Interest received Dividends received Interest paid Income tax paid Net cash flows from operating activities 14.170 33.885 1.334 (37.551 171 386 (2.132) (2.945) 7.318 13.338 37.538 1.446 (47.670) 150 396 (1.856) (1.122) 2.220 13.971 44.052 628 (43.571) 85 157 (2.226) (2.396) 10.700 12.197 41.733 830 (48.576) 98 181 (2.185) (1.886) 2.392 14.032 47.808 994 (57.421) 146 218 (1.831) (2.590) 1.356 14.175 47.250 1.300 (51.773) 163 325 (2.649) (7.848) 943 Cash flows relating to investing activities Payments for property, plant & equipment Proceeds from disposal of property, plant & equipment Payments for investments Proceeds from disposal of investments Payments for intangible assets Proceeds from disposal of intangible assets Net cash flows from investing activities (74) 391 (24) 42 (103) 58 (50) 173 (25) 4 (263) 380 219 (712) 504 (41) 11 (309) 349 (198) (334) 525 (28) 14 (198) 402 381 (832) 424 (43) 37 (42) 239 (217) (829) 829 (25) 25 (349) 349 0 290 24.857 0 Cash flows relating to financing activities Proceeds from borrowings Repayment of borrowings Net proceeds from issue of shares & buy-backs Dividends paid Net cash flows used in/ (from) financing activities 1.820 (926) 42 (6.102) (5.167) 3.408 (2.903) (872) (5.975) (6.342) 1.783 (1.436) 546 (6.030) (5.137) 6.404 (4.734) 709 (5.880) (3.501) 361 (3.335) 341 (5.732) (8.365) 4.428 0 29.285 Net decrease in cash and cash equivalents Cash and cash equivalents at beginning of year CASH AND CASH EQUIVALENTS AT END OF YEAR 2.441 23.735 26.177 (3.903) 27.639 23.735 5.365 22.274 27.639 (728) 23.002 22.274 (7.226) 30.228 23.002 30.228 0 30.228 ADDITIONAL DATA Number of shares outstanding Market share price 2.501 41,64 2.500 37,93 2.523 54,63 2.513 70,90 2.503 113,57 2.500 114,45 RATIOS Profitability Ratios Return on equity Return on assets Gross profit margin EBIT profit margin Cash flow to sales ratio Efficiency Ratios Asset turnover Days inventory turnover Days sales turnover Days payables turnover Liquidity Ratios Current ratio Quick ratio Cash flow ratio Capital Structure Ratios Debt Ratio Interest Coverage Ratio Average interest rate Debt coverage ratio Market Performance Ratios Net tangible asset backing Earnings per share Dividends per share Dividend payout ratio Price /earnings ratio
