Statement of Comprehensive Income
	In Million
Particulars	2020A	2021A	2022A	2023F	2024F	2025F
Revenue from continuing operations	11,324.20	12,902.20	19029.90	22835.88	26261.26	28887.39
Other income	68.30	74.10	116.40	139.68	160.63	176.70
Changes in inventories of finished goods and work in progress	-124.50	208.20	592.70	711.24	817.93	899.72
Raw materials and consumables used	-6,810.10	-7,609.40	-11319.80	-13583.76	-15621.32	-17183.46
Employee benefits expense	-1,780.10	-1,810.10	-2169.20	-2603.04	-2993.50	-3292.85
Depreciation and amortisation expense	-534.60	-487.80	-549.50	-659.40	-758.31	-834.14
Impairment expense of non-current assets	-160.70	-	38.60	0.00	0.00	0.00
Inventory spares write-down	-37.00	-	-715.60	-858.72	-987.53	-1086.28
Freight on external despatches	-539.80	-546.70	-833.60	-1000.32	-1150.37	-1265.40
External services	-783.00	-789.50	-72.40	-86.88	-99.91	-109.90
Finance costs	-77.00	-71.90	-3.30	-3.96	-4.55	-5.01
Net restructuring expenses	-3.30	-3.20	-357.60	-429.12	-493.49	-542.84
Other expenses	-288.90	-205.50		-109.00	-125.35	-137.89
Share of net profits of associates and joint venture partnerships accounted for using the equity method	2.80	25.20	30.10	36.12	41.54	45.69
Profit before income tax	256.30	1,685.60	3786.70	4388.72	5047.03	5551.73
Income tax (expense)	-128.00	-388.10	-806.70	-968.04	1110.35	1221.38
Profit from continuing operations	128.30	1,297.50	2980.00	3420.68	6157.37	6773.11
Profit (loss) from discontinued operations after income tax	-4.80	10.00	3.00	3.60	4.14	4.55
Net profit for the year	123.50	1,307.50	2983.00	3424.28	6161.51	6777.67
Items that may be reclassified to profit or loss
Net gain (loss) on cash flow hedges	-20.00	29.70	24.20	29.04	33.40	36.74
- Income tax benefit (expense)	6.20	-9.00	-7.20	-8.64	-9.94	-10.93
Net (loss) on net investments in foreign subsidiaries	-1.70	-40.40	11.70	14.04	16.15	17.76
- Income tax benefit	0.40	12.10	-3.50	-4.20	-4.83	-5.31
Exchange fluctuations on translation of foreign operations attributable to BlueScope Steel Limited	7.20	-206.80	319.70	383.64	441.19	485.30
Items that will not be reclassified to profit or loss
Actuarial gains (losses) on defined benefit superannuation plans	-111.30	208.80	30.90	58.80	43.90	79.60
- Income tax benefit (expense)	31.10	-58.50	-8.80	0.00	0.00	0.00
Investment revaluation	-8.70	12.60	3.60	4.32	4.97	5.46
Exchange fluctuations on translation of foreign operations attributable to non-controlling interests	7.10	-49.60	31.50	37.80	43.47	47.82
Other comprehensive (loss) for the year	-89.70	-101.10	402.10	482.52	554.90	610.39
Total comprehensive income for the year	33.80	1,206.40	3385.10	3906.80	6716.41	7388.05

Statement of Financial Position

Particulars	2020A	2021A	2022A	2023F	2024F	2025F
ASSETS
Current assets
Cash and cash equivalents	1,399.50	1961.9	1682.7	2291.045	2634.70175	2898.171925
Trade and other receivables	1,077.00	1609.2	2134.4	2668	3201.6	3681.84
Contract assets	24.30	31.2	42.2	50.64	58.236	64.0596
Inventories	1,921.60	2318.2	3699	4515.1	5192.365	5711.6015
Operating intangible assets	35.90	45.6	82.7	99.24	114.126	125.5386
Derivative financial instruments	0.10	10.4	51.2	61.44	70.656	77.7216
Deferred charges and prepayments	124.20	162.3	191.6	229.92	264.408	290.8488
	4,582.60	6138.8	7883.8	9915.385	11536.09275	12849.78203
Non-current assets classified as held for sale	10.30	-
Total current assets	4,592.90	6138.8	7883.8	9915.385	11536.09275	12849.78203
Non-current assets
Trade and other receivables	52.10	42	38.7	46.44	53.406	58.7466
Inventories	60.20	61.6	68.7	82.44	94.806	104.2866
Operating intangible assets	78.40	106.2	172.9	207.48	238.602	262.4622
Derivative financial instruments	7.60	18.7	40.4	48.48	55.752	61.3272
Investments accounted for using the equity method	89.70	109.3	140.2	168.24	193.476	212.8236
Other investments - fair value through other comprehensive income	15.50	27.9	30.2	36.24	41.676	45.8436
Property, plant and equipment	4,175.30	4521.9	5266.8	6320.16	7268.184	7995.0024
Right-of-use assets	338.00	357.9	374.4	449.28	516.672	568.3392
Intangible assets	1,721.50	1544.1	2453.5	2944.2	3385.83	3724.413
Deferred tax assets	413.20	204.3	122.7	147.24	169.326	186.2586
Deferred charges and prepayments	15.90	16.3	11.5	13.8	15.87	17.457
Retirement benefit Assets			6.7	8.04	9.246	10.1706
Total non-current assets	6,967.40	7010.2	8726.7	10472.04	12042.846	13247.1306
Total assets	11,560.30	13149	16610.5	20387.425	23578.93875	26096.91263
LIABILITIES
Current liabilities
Trade and other payables	1,679.20	2185.8	2677.5	3079.125	3233.08125	3297.742875
Borrowings	121.20	73.7	610.6	732.72	842.628	926.8908
Lease liabilities	97.40	95.3	102.5	123	141.45	155.595
Current tax liabilities	11.70	75.1	152.8	183.36	210.864	231.9504
Provisions	420.90	549	787.7	945.24	1087.026	1195.7286
Contract liabilities	178.70	268.3	333.1	399.72	459.678	505.6458
Deferred income	26.30	30.3	77.5	93	106.95	117.645
Derivative financial instruments	5.60	3.5	1.4	1.68	1.932	2.1252
Total current liabilities	2,541.00	3281	4743.1	5557.845	6083.60925	6433.323675
Non-current liabilities
Trade and other payables	59.20	50	37	44.4	51.06	56.166
Borrowings	662.80	548.8	166.6	99.92	114.908	126.3988
Lease liabilities	439.00	446	435.9	523.08	601.542	661.6962
Deferred tax liabilities	167.60	258.6	533.9	385.7	443.555	487.9105
Provisions	179.00	185	186.1	223.32	256.818	282.4998
Contract liabilities	7.20	6.2	8.3	9.96	11.454	12.5994
Retirement benefit obligations	439.70	196.3	48.5	58.2	66.93	73.623
Deferred income	3.10	3.9	3	3.6	4.14	4.554
Derivative financial instruments	22.10	12.8	0	0	0	0
Total non-current liabilities	1,979.70	1707.6	1419.3	1348.18	1550.407	1705.4477
Total liabilities	4,520.70	4988.6	6162.4	6906.025	7941.92875	8736.121625
Net assets	7,039.60	8160.4	10448.1	13481.4	15637.01	17360.791
EQUITY
Contributed equity	3,634.70	3649.9	2958	2598	2358	2358
Reserves	354.60	156.9	516.9	620.28	713.322	784.6542
Retained profits	2,553.80	3822.8	6307.6	9464.40	11647.16	13207.76
Parent entity interest	6,543.10	7629.6	9782.5	12682.68	14718.482	16350.4102
Non-controlling interests	496.50	530.8	665.6	798.72	918.528	1010.3808
Total equity	7,039.60	8160.4	10448.1	13481.4	15637.01	17360.791

Please prepare Cashflow statement for 2021-2025 from the given data. colud you also clearify me the way how you calculate each iline items in Cash flow for the same