Perform Common-size and Horizontal Analysis of following balance sheet.

Consolidated Balance Sheet As at 30 June 2018 2018 SM 2017 $M Notes CURRENT ASSETS Cash and cash equivalents Receivables Other financial assets Inventories Assets classified as held for sale Other 15(A) 8 20[C] 1.775 784 1.694 908 474 351 118 100 351 9 12 13 167 97 Total current assets 3,712 3,119 NON-CURRENT ASSETS 123 8 20[C] Receivables Other financial assets Investments accounted for under the equity method Property, plant and equipment Intangible assets Other Total non-current assets Total assets 100 112 226 12,851 1113 10 43 214 12,253 1.025 444 14,102 11 13 533 14,935 18,647 17,221 2.295 3.939 404 2.008 3.744 14 15[B] 20[C] CURRENT LIABILITIES Payables Revenue received in advance Interest-bearing liabilities Other financial liabilities Provisions Liabilities classified as held for sale Total current liabilities 433 69 34 860 16 841 9 64 7,596 7,095 1.446 4,344 1.424 4.405 14 15[B] 20(C) 16 12 25 NON-CURRENT LIABILITIES Revenue received in advance Interest-bearing liabilities - Other financial liabilities Provisions Deferred tax liabilities Total non-current liabilities - Total liabilities Net assets 56 357 348 353 910 7,092 14,688 6,586 13,681 3,540 3,959 171A) 2,508 [115] 479 3,259 (206) 12 EQUITY Issued capital Treasury shares Reserves Retained earnings Equity attributable to the members of Qantas Non-controlling interests Total equity 472 1,084 3,956 3,537 3 3 3,959 3,540