Table 2. Comprehensive Income Statement (in thousands of Australian dollars) June 30, 2010 June 30, 2012 Unaudited January 31, 2014 June 30, 2011 $421,595 $246.169 June 30, 2013 $1,054.100 $774,879 $820.041 1711130 9,698 1125.171 79.194) 13218 15,000 211 000) 1157,191) 15.159) 1516.867) 1164.502] 116,292) 1582 1656,334 1256515 121.3611 15380 Revenue Cost of sales Changes in inventories of finished goods and WIP Materials, plant, and contractor costs Employee bereits expense Depreciation and amortization Consulting fees Provision for impairment losses Other expenses Other gains and losses Expenses Results from Operating Activities Financing of Hinance Note ham of professociates and joint. Net Profit Before Tax 11 628) 17.132) 537 304 18.043) 112.711) 257 121.033 158 $93,665 5.939 $40,059 1023 2161 30% $64.782 5698 12.8501 $2848 $54,898 3079 17:11 $2368 513 $56,753 17.921 $38,833 S40,366 110951 $29451 $70,082 BE $49,302 14,816 $2.123 15579 $90,109 127190 $62,915 1826 564.945 $1324162 18.30 S/325.463) Net Profit After Tax et ofta Total Comprehensive Income $29.105 $36.887 SAB,992 Table 2 Balance Shout (in thousands of Australian dollars) June, 2010 June 20.2011 2003 Und Jan 11, 2018 $51.821 S78.285 515316 515316 Carrunt Assets Cath and cash equivalents Short-term deposits Trade and other receivables Inventories and WP Current tax assets Other assets Nancurrent assets classified as held for sale Total Current Assets 42.162 14,621 49.512 29,622 72,500 196 884 111331 180.778 2748 83 256 150491 2.535 1560 103:270 41616 1574 2487 12415 12 246 6.900 $117,850 $159,023 5334280 5331.316 $135,796 1120 1290 Noncurrent Assets Trade and other receivable Tarm deponit Property, piant, and equipment 26.789 TB 36.527 2043 7051 1420 38 0273 2545 823 100 71548 1994 este accounted for inquit tangibles 150 163 2010 Total Noncurrent Assets Total Assets 2 5152.087 SUN $213.280 HD 5478.401 132291 $164.210 HERE 285556 Current Liabilities 28 SE 20 he La HES 34671 3285.00 35364 Tous 56.328 Non ID Page view A Read aloud 1VD Highlight Total Am 12.000 TO 288.909 Curro Labide Trade and other payables Barlowings Current tax liabilities Provisions Other liabilities Total Current Liabilities 52.968 2789 8644 525 1,139 22,845 3.272 6.387 755 257.100 8734 8.362 825 3.970 $64.95 $83,259 $285 095 63.731 361540 234.677 1517 Nancurrent Liabilities Trade and other payables Borrowing Deferred tax liabilities Investments accounted for using the equity method Provisions Others Total Noncurrent Liabilities 4901 51 308 299 9.246 17,453 2.793 489 489 14542 1067 199 43 156 53,785 $5,559 $23.981 516,102 Total Liabilities NetAssets Equity 68.711 93.376 88.818 124 126 315.076 163,325 256,784 213,426 415824 1116.288 23 44 CHE 2221 10 1056 213 2215 36.163 014 163,325 tal Equity Nue of that 3,376 20.693,482 124.462 154560 116.2681 189.014 86.159,014 Share 32.86 85.46 32 5420 8 MOUCATIONAL CASEINAL WILL Table 4. Statement of Cash Flows (in thousands of Australian dollars) 2810 2011 2013 744.720 1631,824) 1,176 226 11.113,073 245,418 1215.240) 943 16201 $30,451 43138 (373,464) 638 (20.390) $38,183 121,537) $91,250 (457311 517,822 18,371) 224 111.257) 6,485 31079 Cash Flows from Operating Activities Receipts from customers Payments to suppliers and employees Other revenue Income taxes paid Net cash lows provided by operating activities Cash Flows from Investing Activities Payments for property, plant and equipment Proceeds from disposal of property, plan and equipment Interest received Term deposits matured expired Amount received from joint ventures Acquisition of ingestments or associates Payment of deferred consideration Net cash flows provided by used in financing activities Cash Hews from Financing Activities Procedure of the capital Hoc bongs Het of in pic hends 139.737 500 5,649 286.750 1023 119.521 BER 7399 73545 205) 134393 17,124) 119.796 SAZ504 11,8981 123.787) 07 1458 136 141311 1.164 23.011 14,656 12.850 18 15.50 111265 S11086 $19.3211 $5,334 5:20 389) Net e provided by used in financing activities Net increme decrease in cash and equivalent C 34,413 26,364 39637 SH EC Cash and equivalents devem $57120 $78,285 551091 20 Tablo 5. Reconciliation (in thousands of Australian dollars) 2010 $20,450 3.217 907 Profit for the year water tax Depreciation and amortization Other noncash differences Decrease/Increase in trade debtors and receivables Decrease/Increase in inventories and WIP Decrease/increase in other current assets Increase in deferred tax assets Decrease increase in trade and payables Decrease/Increase in current tax liabilities Decrease/increase in deferred tax liabilities Increase in other provisions Net cash inflow from operating activities (25,202) 19,696) 1104) 1779 21,881 10,649 301 $38,832 5.159 11,815 (7,3801 115,000 671 1215) 19,877 123111 2017 $4,302 16292 143.488 (154383 18.291 1913) (2.231 203.417 1980 2742 2011 $62.018 21.361 28.409 119.258 1139, 1607 922 148511 137.123) (10 9001 11.720 06 60 60 385 $38,183 $30,451 591.259 $17422 h. Examine the Reconciliation of Cash Flows from Operations with the net profit after tax (NPAT). Outline the three major reconciliation items, and state how they changed? 1. Comment on the changes discovered in the cash flow/ profit reconciliation amounts from part h? j. Outline the changes that have occurred in the company's financing activities. State your opinion on the appropriateness? Table 2. Comprehensive Income Statement (in thousands of Australian dollars) June 30, 2010 June 30, 2012 Unaudited January 31, 2014 June 30, 2011 $421,595 $246.169 June 30, 2013 $1,054.100 $774,879 $820.041 1711130 9,698 1125.171 79.194) 13218 15,000 211 000) 1157,191) 15.159) 1516.867) 1164.502] 116,292) 1582 1656,334 1256515 121.3611 15380 Revenue Cost of sales Changes in inventories of finished goods and WIP Materials, plant, and contractor costs Employee bereits expense Depreciation and amortization Consulting fees Provision for impairment losses Other expenses Other gains and losses Expenses Results from Operating Activities Financing of Hinance Note ham of professociates and joint. Net Profit Before Tax 11 628) 17.132) 537 304 18.043) 112.711) 257 121.033 158 $93,665 5.939 $40,059 1023 2161 30% $64.782 5698 12.8501 $2848 $54,898 3079 17:11 $2368 513 $56,753 17.921 $38,833 S40,366 110951 $29451 $70,082 BE $49,302 14,816 $2.123 15579 $90,109 127190 $62,915 1826 564.945 $1324162 18.30 S/325.463) Net Profit After Tax et ofta Total Comprehensive Income $29.105 $36.887 SAB,992 Table 2 Balance Shout (in thousands of Australian dollars) June, 2010 June 20.2011 2003 Und Jan 11, 2018 $51.821 S78.285 515316 515316 Carrunt Assets Cath and cash equivalents Short-term deposits Trade and other receivables Inventories and WP Current tax assets Other assets Nancurrent assets classified as held for sale Total Current Assets 42.162 14,621 49.512 29,622 72,500 196 884 111331 180.778 2748 83 256 150491 2.535 1560 103:270 41616 1574 2487 12415 12 246 6.900 $117,850 $159,023 5334280 5331.316 $135,796 1120 1290 Noncurrent Assets Trade and other receivable Tarm deponit Property, piant, and equipment 26.789 TB 36.527 2043 7051 1420 38 0273 2545 823 100 71548 1994 este accounted for inquit tangibles 150 163 2010 Total Noncurrent Assets Total Assets 2 5152.087 SUN $213.280 HD 5478.401 132291 $164.210 HERE 285556 Current Liabilities 28 SE 20 he La HES 34671 3285.00 35364 Tous 56.328 Non ID Page view A Read aloud 1VD Highlight Total Am 12.000 TO 288.909 Curro Labide Trade and other payables Barlowings Current tax liabilities Provisions Other liabilities Total Current Liabilities 52.968 2789 8644 525 1,139 22,845 3.272 6.387 755 257.100 8734 8.362 825 3.970 $64.95 $83,259 $285 095 63.731 361540 234.677 1517 Nancurrent Liabilities Trade and other payables Borrowing Deferred tax liabilities Investments accounted for using the equity method Provisions Others Total Noncurrent Liabilities 4901 51 308 299 9.246 17,453 2.793 489 489 14542 1067 199 43 156 53,785 $5,559 $23.981 516,102 Total Liabilities NetAssets Equity 68.711 93.376 88.818 124 126 315.076 163,325 256,784 213,426 415824 1116.288 23 44 CHE 2221 10 1056 213 2215 36.163 014 163,325 tal Equity Nue of that 3,376 20.693,482 124.462 154560 116.2681 189.014 86.159,014 Share 32.86 85.46 32 5420 8 MOUCATIONAL CASEINAL WILL Table 4. Statement of Cash Flows (in thousands of Australian dollars) 2810 2011 2013 744.720 1631,824) 1,176 226 11.113,073 245,418 1215.240) 943 16201 $30,451 43138 (373,464) 638 (20.390) $38,183 121,537) $91,250 (457311 517,822 18,371) 224 111.257) 6,485 31079 Cash Flows from Operating Activities Receipts from customers Payments to suppliers and employees Other revenue Income taxes paid Net cash lows provided by operating activities Cash Flows from Investing Activities Payments for property, plant and equipment Proceeds from disposal of property, plan and equipment Interest received Term deposits matured expired Amount received from joint ventures Acquisition of ingestments or associates Payment of deferred consideration Net cash flows provided by used in financing activities Cash Hews from Financing Activities Procedure of the capital Hoc bongs Het of in pic hends 139.737 500 5,649 286.750 1023 119.521 BER 7399 73545 205) 134393 17,124) 119.796 SAZ504 11,8981 123.787) 07 1458 136 141311 1.164 23.011 14,656 12.850 18 15.50 111265 S11086 $19.3211 $5,334 5:20 389) Net e provided by used in financing activities Net increme decrease in cash and equivalent C 34,413 26,364 39637 SH EC Cash and equivalents devem $57120 $78,285 551091 20 Tablo 5. Reconciliation (in thousands of Australian dollars) 2010 $20,450 3.217 907 Profit for the year water tax Depreciation and amortization Other noncash differences Decrease/Increase in trade debtors and receivables Decrease/Increase in inventories and WIP Decrease/increase in other current assets Increase in deferred tax assets Decrease increase in trade and payables Decrease/Increase in current tax liabilities Decrease/increase in deferred tax liabilities Increase in other provisions Net cash inflow from operating activities (25,202) 19,696) 1104) 1779 21,881 10,649 301 $38,832 5.159 11,815 (7,3801 115,000 671 1215) 19,877 123111 2017 $4,302 16292 143.488 (154383 18.291 1913) (2.231 203.417 1980 2742 2011 $62.018 21.361 28.409 119.258 1139, 1607 922 148511 137.123) (10 9001 11.720 06 60 60 385 $38,183 $30,451 591.259 $17422 h. Examine the Reconciliation of Cash Flows from Operations with the net profit after tax (NPAT). Outline the three major reconciliation items, and state how they changed? 1. Comment on the changes discovered in the cash flow/ profit reconciliation amounts from part h? j. Outline the changes that have occurred in the company's financing activities. State your opinion on the appropriateness