For your assigned BEGA cheese company for the Annual Report 2022 and include them in your report. Your statements should show comparative figures for the current and previous financial years. Please note this is one statement showing both years, not two. Be sure that each report has a heading that shows the company name. A statement without a heading is meaningless. a) Income Statement (Statement of Profit or Loss) b) Balance Sheet (Statement of Financial Position) c) Statement of Changes in Equity d) Statement of Cash Flows.

Income Statement a) Total revenue (total revenue may not be shown as one item, so you may have to highlight more than one-line item and calculate the total at the bottom of the statement) b) Total expenses (as for revenue, if total expenses are not listed you may need to highlight all expense items and calculate the total after the statement.) c) Profit or (loss) after interest and tax.

Balance Sheet a) Total assets b) Total liabilities c) Total equity 2.3 Statement of Changes in Equity a) The current year profit (the figure you found on the Income Statement) b) Retained earnings and total equity at the beginning of the period and at the end of the period

Statement of Cash Flows a) Net Operating cash flows b) Net Investing cash flows c) Net Financing cash flows d) Net increase/decrease in cash and cash equivalents e) Cash and cash equivalents at the start and end of the period

DATA:

Consolidated Statement of Comprehensive Income CONSOLIDATED 2022 2021 Notes $m $m Revenue 5 3,009.9 2,073.4 Cost of sales (2,320.5) (1,608.2) Gross profit 689.4 465.2 Other revenue 5 11.4 25.3 Other income 5 6.4 13.5 Distribution expense (279.3) (158.7) Marketing expense (104.9) (65.1) Occupancy expense (52.8) (26.6) Administration expense (179.3) (150.3) Acquisition related expenses 1e (46.5) (62.2) Impairment of assets 6 - (2.2) Finance costs 6 (12.5) (10.4) Share of net profit of equity accounted investments 1.9 1.2 Gain on bargain purchase 26 - 69.5 Profit before income tax 33.8 99.2 Income tax expense 7a (9.6) (21.2) Profit for the period attributable to owners of Bega Cheese Limited 24.2 78.0 Other comprehensive income: Items that may be reclassified to profit or loss Cash flow hedges, net of tax 2.7 (1.3) Exchange differences on translating foreign operations 0.2 - Total other comprehensive income 2.9 (1.3) Total comprehensive income for the period attributable to owners of Bega Cheese Limited 27.1 76.7 2022 2021 Cents Cents Earnings per share for profit attributable to ordinary equity holders of the parent: Basic earnings per share 8.0 29.5 Diluted earnings per share 8.0 29.4 The above Consolidated Statement of Comprehensive Income should be read in conjunction with the accompanying notes. Consolidated Balance Sheet CONSOLIDATED 2022 2021(*) Notes $m $m ASSETS Current assets Cash and cash equivalents 20 44.9 87.2 Trade and other receivables 8 274.7 348.7 Derivative financial instruments 2.7 1.1 Inventories 10 317.6 345.0 Current tax assets 3.0 13.3 Assets held for sale 11 60.5 - Other current assets 9 26.9 37.9 Total current assets 730.3 833.2 Non-current assets Property, plant and equipment 11 844.0 911.6 Right-of-use assets 12 109.9 103.4 Deferred tax assets 7e 38.9 22.7 Other assets 9 - 0.1 Intangible assets 13 588.1 589.5 Investments accounted for using the equity method 25 47.6 46.6 Total non-current assets 1,628.5 1,673.9 Total assets 2,358.8 2,507.1 LIABILITIES Current liabilities Trade and other payables 14 449.2 477.4 Other liabilities 15 16.5 42.8 Derivative financial instruments 1.7 2.1 Lease liabilities 12 21.0 25.5 Current tax liabilities 10.3 18.4 Provisions 17 107.3 119.8 Total current liabilities 606.0 686.0 Non-current liabilities Borrowings 16 308.5 391.9 Lease liabilities 12 93.3 79.1 Other liabilities 15 - 0.5 Provisions 17 16.9 24.6 Deferred tax liabilities 7e 71.7 58.5 Total non-current liabilities 490.4 554.6 Total liabilities 1,096.4 1,240.6 Net assets 1,262.4 1,266.5 EQUITY Share capital 18a 878.2 875.7 Reserves 19 26.9 25.9 Retained earnings 357.3 364.9 Capital and reserves attributable to owners of Bega Cheese Limited 1,262.4 1,266.5 Total Equity 1,262.4 1,266.5 (*) The 30 June 2021 balance sheet has been restated to reflect the final fair value of the purchase price allocation of Bega Dairy and Drinks, which was acquired on 25 January 2021. Refer to note 26 for further details. The above Consolidated Balance Sheet should be read in conjunction with the accompanying notes. Financial Statements 62 Bega Cheese Limited 2022 Annual Report 63 Consolidated Statement of Changes in Equity Consolidated Share capital $m Reserves $m Retained earnings $m Total $m Balance as at 1 July 2020 480.5 20.8 312.7 814.0 Profit for the period - - 72.2 72.2 Other comprehensive income/(expense) for the period - (1.3) - (1.3) Transactions with owners in their capacity as owners: - Issue of shares, net of transaction costs and tax (note 18) 395.2 - - 395.2 - Share-based payments relating to incentives - 6.4 - 6.4 - Dividends provided for or paid - - (25.8) (25.8) Balance as at 30 June 2021 875.7 25.9 359.1 1,260.7 Balance as at 1 July 2021 875.7 25.9 359.1 1,260.7 Purchase price acquisition adjustment (1) - - 5.8 5.8 Profit for the period - - 24.2 24.2 Other comprehensive income/(expense) for the period - 2.9 - 2.9 Transactions with owners in their capacity as owners: - Issue of shares (note 18) 3.1 - - 3.1 - Share-based payments relating to incentives - (1.9) - (1.9) - Dividends provided for or paid - - (31.8) (31.8) - Tax effect of prior period share issue transaction costs (0.6) - - (0.6) Balance as at 30 June 2022 878.2 26.9 357.3 1,262.4 (1) The adjustments relating to the change in the provisional bargain purchase on acquisition of Bega Dairy and Drinks has been reflected in the opening balance of retained earnings as at 1 July 2021. Refer to note 26 for further details. An additional adjustment to prior period income tax of $4m has also been reflected through opening retained earnings. The above Consolidated Statement of Changes in Equity should be read in conjunction with the accompanying notes. Consolidated Statement of Cash Flows CONSOLIDATED 2022 2021 Notes $m $m CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers inclusive of goods and services tax 3,342.8 2,221.7 Payments to suppliers and employees inclusive of goods and services tax (3,179.2) (2,086.5) Net receipts/(payments) from/to Trade Receivables Facility 18.9 (12.7) Interest and other costs of financing paid (12.5) (10.5) Interest received 0.1 0.1 Income taxes paid 7f (11.9) (0.7) Net inflow from operating activities 20 158.2 111.4 CASH FLOWS FROM INVESTING ACTIVITIES Payments for property, plant and equipment (65.8) (22.2) Net proceeds from sale of property, plant and equipment 7.0 - Payments for intangible assets (6.0) (10.0) Payment for acquisition of subsidiaries, net of cash acquired - (514.5) Distributions received from associate 1.0 - Net outflow from investing activities (63.8) (546.7) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from borrowings 310.0 205.0 Repayment of borrowings (393.0) (60.0) Principal elements of lease payments (25.0) (12.3) Net proceeds from issue of shares - 390.2 Dividends paid to Bega Cheese Limited's shareholders 4 (28.7) (23.3) Net (outflow)/inflow from financing activities (136.7) 499.6 Net (decrease)/increase in cash and cash equivalents (42.3) 64.3 Cash and cash equivalents at the beginning of the year 87.2 22.9 Cash and cash equivalents at the end of the year 20 44.9 87.2 The above Consolidated Statement of Cash Flows should be read in conjunction with the accompanying n