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INCOME STATEMENT for the year ended 30 JUNE 2019 CONSOLIDATED June June 2019 2018 Note SODO Sales of products to customers 2,234,118 1,993.760 Cost of sales (1510,733) (1,326,339) Gross profit 723,385 667,421 Revenue received from franchisees 943.648 965,472 CH CH Revenues and other income items 242.419 200 253 Distribution expenses (41,102) (41,602) Marketing expenses (391,044) (374,322) Occupancy expenses (258,106) (241.220) Administrative expenses (567,970) (585,683) Other expenses (57,676) (39.595) Finance costs (28,782) (26,344) Share of net profit of joint ventures entities 9.787 5,792 Profit before income tax 574,559 530,172 Income tax expense 5 (165.657) 150,122) Profit after tax 409,002 380,050 Attributable to: Owners of the parent 402,317 375,378 Non-controlling interests 6.685 4,672 409,002 380,050 Earnings Per Share: Basic earnings per share (cents per share) 34.70 cents 23.21 cents Diluted earnings per share (cents per share) 34.67 cents 33.18 cents Dividends per share (cents per share) * 26 33.0 cents 30.0 cents *This represents total dividends per share in respect of the year ended 30 June 2019 and the year ended 30 June 2018. The above Income Statement should be read in conjunction with the accompanying notes.STATEMENT of FINANCIAL POSITION as at 30 JUNE 2019 CONSOLIDATED June June 2019 2018 Note $000 3000 Current Assets Cash and cash equivalents 28(a 215,048 170,544 Trade and other receivables 741862 724,690 Other financial assets B 28,888 31,463 Inventories 395,965 345,287 Other assets 37,541 45.144 Intangible assets 11 370 490 Subtotal 1,419.674 1,317,618 Assets held for sale 39 36.656 Total current assets 1,456,340 1,317.618 Non-Current Assets Trade and other receivables 49,391 78,443 Investments accounted for using equity method 3,854 4,497 Other financial assets 19,370 18,283 Property, plant and equipment 696.207 660,337 Investment properties 2.508,951 2,429,397 Intangible assets 64,831 69,067 Total non-current assets 3.342,404 3,260,024 Total Assets 4,798,744 4,577.642 Current Liabilities Trade and other payables 17 283,682 289,986 Interest-bearing loans and borrowings 18 494.579 422,191 Income tax payable 12.000 15,608 Other liabilities 19 75,819 66,825 Provisions 20 33,028 35,354 Total current liabilities 899.108 829.964 Non-Current Liabilities Interest-bearing loans and borrowings 21 346,942 503,203 Provisions 20 13,025 11,645 Deferred income tax liabilities 5(d) 330,546 280,735 Other liabilities 23 11,330 14, 163 Total non-current liabilities 701,843 809,746 Total Liabilities 1,600,951 1.639.710 NET ASSETS 3,197.793 2.937.932 Equity Contributed equity 24 652.250 388,381 Reserves 25 217.724 185,384 Retained profits 2,397,436 2,337,241 Parent entity interests 3.167.410 2,911,006 Non-controling interests 27 30,383 26.926 TOTAL EQUITY 3,197,793 2.937.932Question 3 (5 marks) Prepare a vertical analysis of Harvey Norman Holdings Ltd for the year 2018 and 2019 completing the table below (use Sales of Products as the anchor) Round all calculations to 2 decimal places Sales of Products Cost of Sales Expenses (including tax) and nance costs Prot after tax All other revenue and share of prots joint ventures
