I am struggling with this question please help.
For the most recent three years calculate and explain:
- Two Profitability ratios: Return on Assets and Net Profit Margin
- Two Efficiency ratios: Assets Turnover ratio and Assets Turnover period (days)
- Two Liquidity ratios: Current ratio and Acid Test ratio
- Two Financial gearing ratios: Debt ratio and Interest Coverage ratio
- Two Investment ratios: Dividend Per share and Earnings Per share
7:13 K 2020-10-23 19.12.36 / Consolidated Balance Sheet wssn As at 30 June 2019 BLOZ Consolidated Entity 2019 2018 Notes CURRENT ASSETS USSm US$m 687L Cash and cash equivalents 657.8 814.7 Receivables and contract assets 1,821.7 1,478.0 Inventories 3,038.8 2.692.8 Current tax assets 21.4 5.6 Other financial assets 0.4 1.6 Total Current Assets 5,540.1 4,993.7 NON-CURRENT ASSETS Property, plant and equipment 4,484.3 3,551.4 Intangible assets 1,878.3 1,8025 Deferred tax assets 378.7 4013 Other receivables 21.6 15.3 Other financial assets 9.9 5.2 Retirement benefit assets 18 Total Non-Current Assets 6,774.3 5,780.8 TOTAL ASSETS 2,314.4 0,774.5 CURRENT LIABILITIES Trade and other payables = T 1,407.7 1,256.8 Interest-bearing liabilities 420.6 225.7 Current tax liabilities 162.2 248.4 Provisions 194.9 180.7 Deferred government grants 2.8 3.1 Total Current Liabilities 2,1882 1,914.7 NON-CURRENT LIABILITIES Interest-bearing liabilities 4,242.2 4,160.6 Retirement benefit liabilities 307.0 226.6 Deferred tax liabilities 168.7 193.7 Provisions 35.9 34.7 Deferred government grants 34.6 37.7 Other non-current liabilities 86.5 126.6 Total Non-Current Liabilities 4,874.9 +,779.9 TOTAL LIABILITIES 7,063. 5,694.6 NET ASSETS ,251.3 .079. EQUITY Contributed equity (4,603.0) (4,634.5) Reserves 242.0 224.2 Retained earnings 9,612.3 8,490.2 TOTAL EQUITY 5.251.3 4,079.9 The consolidated balance sheet should be read in conjunction with the accompanying notes CSL Limited Annual Report 2019 1 /1 89 Crop Color Clean up Sign Recognize Rotate Export Save7:13 2020-10-23 19.12.15 / 2019 Consolidated Statement of Cash Flows For the Year Ended 30 June 2019 Consolidated Entity 2019 2018 Notes JSSm USSm Cash flows from Operating Activities Receipts from customers (inclusive of goods and services tax) 8,603.2 8.0034 Payments to suppliers and employees inclusive of goods and services tax) (6,304.5) (S.570.4) 2,298.7 2.433.0 Income taxes paid (527.7) 1424.6 Interest received 14.1 9.0 Borrowing costs (740.7) ms.3) Net cash inflow from operating activities .644.4 1.9021 Cash flows from Investing Activities Payments for property, plant and equipment (7,17.6) (778.8) Payments for intangible assets (767.2) (213.8) Payments for business acquisitions (Net of cash acquired) (5397) Payments for other financial assets and liabilities 125) (.S) Net cash outflow from investing activities 1,287.3) 2.534.1) Cash flows from Financing Activities Proceeds from issue of shares 31.8 157 Dividends paid (806.8) (672 2) Proceeds from borrowings 8985 1,8989 Repayment of borrowings (610.2) (,475.5) Payment for shares bought back (38.4) Other Financing Activities (48) Net cash outflow from financing activities (4915) 3715) Net (decrease)/increase in cash and cash equivalents 134.4) (5) Cash and cash equivalents at the beginning of the financial year 8127 8430 Exchange rate variations on foreign cash and cash equivalent balances (20.5) (26.8) Cash and cash equivalents at the end of the financial year 14 557.8 8127 The consolidated statement of cash flows should be read in conjunction with the accompanying notes CSL Limited Annual Report 2079 91 1 /1 Crop Color Clean up Sign Recognize Rotate Export Save7:13 K 2020-10-23 19.12.54 / Consolidated Statement of Comprehensive Income For the Year Ended 30 June 2019 Consolidated Entity 2019 Notes 2018 JSSm US$m Continuing operations Sales and service revenue 8,205.4 7,5879 Pandemic Facility Reservation fees 133.4 117.7 Royalties and License revenue 171.1 144.8 Other Income 287 649 Total Operating Revenue 8,538.6 7.9153 Cost of sales (3,761.2 (3,531.6) Gross profit 4,777. 4,383.7 Research and development expenses (831.8) (7024) Selling and marketing expenses (866.8) (786.2) General and administration expenses (574.8) (514.8) Operating profit 2,504.0 2,380.3 Finance costs 2 (176.7) 08.4) Finance income 13.8 9.3 Profit before income tax expense 2,341.1 2,281.2 Income tax expense 14224 (5523) Net profit for the period 1,918.7 1,728.9 Other comprehensive income Items that may be reclassified subsequently to profit or loss Exchange differences on translation of foreign operations, net of hedges on foreign investments 12 34.8) (96.9) Items that will not be reclassified subsequently to profit or loss Actuarial (losses)/gains on defined benefit plans, net of tax 19 (67.1) 29.6 Total of other comprehensive income/(loss (01.9) (67.3) Total comprehensive income for the period 1,816.8 1.661.6 Earnings per share (based on net profit for the period) US USS Basic earnings per share 10 4.236 3.822 Diluted earnings per share 10 4.226 3.809 The consolidated statement of comprehensive income should be read in conjunction with the accompanying notes 88 CSL Limited Annual Report 2019 1 /1 Crop Color Clean up Sign Recognize Rotate Export Save7:15 2020-10-23 19.14.15 / consolidated Balance Sheet As at 30 June 2020 Consolidated Entity Notes 202 2019 US$m USSm CURRENT ASSETS Cash and cash equivalents 1,194.4 657.8 Receivables and contract assets 1,703.9 1,821.7 Inventories 3,509.5 3,038.8 Current tax assets 35.1 21.4 Other financial assets 0.4 Total Current Assets 5,446.2 5,540.1 NON-CURRENT ASSETS Property, plant and equipment 5,366.0 4.484.3 Intangible assets 2,140.2 1,878.3 Right-of-use assets 939.4 Deferred tax assets 543.0 378.7 Other receivables 14.3 21.6 9.9 Other financial assets 14.2 Retirement benefit assets 18 5,774.3 Total Non-Current Assets 9,018.5 12,314.4 TOTAL ASSETS 5,464.7 CURRENT LIABILITIES 1,407.7 Trade and other payables 1,525.4 2023 420.6 Interest-bearing liabilities and borrowings Current tax liabilities 253.7 162.2 Provisions 156.9 194.9 Deferred government grants 3.2 2.8 Total Current Liabilities 2,141.5 2,188.2 NON-CURRENT LIABILITIES Interest-bearing liabilities and borrowings 5,790.5 4,242.2 Retirement benefit liabilities 3475 307.0 Deferred tax liabilities 3520 168.7 Provisions 41.7 35.9 Deferred government grants 40.1 34.6 Other non-current liabilities 223.8 86.5 Total Non-Current Liabilities 5,795.6 4,874.9 TOTAL LIABILITIES 3,937.1 7,063.1 NET ASSETS 5,527.6 5,251.3 EQUITY Contributed equity (4,561.0) (4.603.0) Reserves 336.3 2420 Retained earnings 10,752.3 9.612.3 TOTAL EQUITY 6,527.6 5,2513 The consolidated balance sheet should be read in conjunction with the accompanying notes. CSL Limited Annual Report 2020 97 1 /1 Crop Color Clean up Sign Recognize Rotate Export Save7:14 K 2020-10-23 19.14.33 / Consolidated Statement of Comprehensive Income For the Year Ended 30 June 2020 Consolidated Entity 2020 2019 Notes USSm US$m Continuing operations Sales and service revenue 8,796.6 8,205.4 Influenza Pandemic Facility Reservation fees 145.4 133.4 Royalties and License revenue 158.5 171.1 Other Income 50.3 28.7 Total Operating Revenue 9,150.8 8,538.6 Cost of sales 3,924.4) 3,761.2) Gross profit 5,226.4 4,777.4 Research and development expenses 6 (921.8 (831.8) Selling and marketing expenses (896.2) 866.8) General and administration expenses (691.8) 574.8) Operating profit 2,716.5 2.504.0 Finance costs 2 (150.8) 176.7) Finance income 7.0 13.8 Profit before income tax expense 2,5727 2,341. Income tax expense 3 470.2 422.4) Net profit for the period 2,102.5 .918.7 Other comprehensive income Items that may be reclassified subsequently to profit or loss Exchange differences on translation of foreign operations, net of hedges on foreign investments 2 13.3 (34.8) Items that will not be reclassified subsequently to profit or loss Actuarial (losses)/gains on defined benefit plans, net of tax 19 13.6) 67.1) Total of other comprehensive income/(loss) 10.3 101.9 Total comprehensive income for the period 2,102 ,816.8 Earnings per share (based on net profit for the period) USS USS Basic earnings per share 10 4.633 4.236 Diluted earnings per share 10 4.615 4.226 The consolidated statement of comprehensive income should be read in conjunction with the accompanying notes 96 CSL Limited Annual Report 2020 1 /1 Crop Color Clean up Sign Recognize Rotate Export Save7:15 K 2020-10-23 19.14.05 / Consolidated Statement of Cash Flows For the Year Ended 30 June 2020 2020 The format of the consolidated statement of cash flows was changed to the indirect method of presentation for the cash flows from operating activities The prior comparative period was changed to align to the new format, which is informative In showing the impact of changes in the balance sheet on cash flows Consolidated Entity Notes 2020 2019 USSm JS$m Cash Flows from Operating Activities Profit before income tax expense 2,5727 2,3413 Adjustments for. Depreciation and amortisation 419.8 375.5 Inventory provisions 189.5 191.3 Share-based payments expense 81.0 520 Bad debt provision 10.7 (3.5) Finance costs 1424 127.8 Loss (gain) on disposal of property, plant and equipment 0.5 (0.8) Changes in operating assets and liabilities: Decrease/(increase) in trade and other receivables 124.9 (367.7) Increase in inventories (686.0) (558.3) Increase in trade and other payables 157.8 136.2 (Decrease)/increase in provisions and other (27.0) 18.6 Income tax paid (355.0) (527.7) Finance costs paid (1424) (40.7) Net cash inflow from operating activities ,488.3 1.644.4 Cash flows from Investing Activities Payments for property, plant and equipment (1,206.8) (1,717.6) Payments for intangible assets (160.8) (67.2 Payment for business acquisition (Net of cash acquired) (17.8) Receipts/(payments) from other investing activities 18.7 (2.5) Net cash outflow from investing activities (1,366.7) 1,2873) Cash flows from Financing Activities Proceeds from issue of shares 420 31.8 Dividends paid (883.1) (806.8) Proceeds from borrowings 1,6527 898.5 Repayment of borrowings ,399.2) (610.2) Principal payments of AASB 16 lease liabilities 154.7 Other financing activities 0.4) (4.8) Net cash (outflow)/inflow from financing activities 6427) (491.5) Net (decrease)/increase in cash and cash equivalents 478.9 134.4) Cash and cash equivalents at the beginning of the financial year 57.8 8127 Exchange rate variations on foreign cash and cash equivalent balances 14.6 (20.5) Cash and cash equivalents at the end of the period 1,151.3 $57.8 Reconciliation of cash and cash equivalents Cash and cash equivalents at the end of the period as shown in the statement of cash flows is reconciled as follows: Cash and cash equivalents 1,194.4 557.8 Bank overdrafts (43.1) Cash and cash equivalents at the end of the period 1,151.3 657.8 The consolidated statement of cash flows should be read in conjunction with the accompanying notes CSL Limited Annual Report 2020 99 1 /1 Crop Color Clean up Sign Recognize Rotate Export Save
