The question is :Compute Comprehensive Net Nonoperating Expenses (Comprehensive NNE) for the years ended 31 January 2021 and 26 January 2020.
I've only done part of the table and I don't know how to continue
this is my table:
Consolidated Income Statement For the 53 week period ended 31 January 2021 Period ended 31 January 2021 $000 Period ended 26 January 2020 $000 Notes Sales revenue 701,797 (394,681) 307,116 653,017 (395,515) Cost of goods sold Gross profit 257,502 Other operating income 2.2 139 9,661 Store expenses (110,845) (100,342) Administration expenses (80,524) (69,598) Earnings before interest and tax 115,886 97.223 Finance income 421 724 Finance costs (14,888) (13,635) Net finance cost 5.1 (14,467) ( (12,911) Profit before income tax 101,419 84.312 Income tax expense 2.3.1 (28,220) (21,729) Net profit attributable to shareholders 73,199 62,583 Earnings per share for profit attributable to shareholders: Basic earnings per share (cents) 2.4 32.9 28.2 Diluted earnings per share (cents) 2.4 32.8 28.0 The above consolidated income statement should be read in conjunction with the accompanying notes. Consolidated Statement of Comprehensive Income For the 53 week period ended 31 January 2021 Period ended 31 January 2021 $000 Period ended 26 January 2020 $000 $ Notes 73,199 62,583 Net Profit attributable to shareholders Other comprehensive income: Items that will not be subsequently reclassified to profit or loss: Change in value of investment in equity securities 4.1 (92,174) 38,513 (608) (4,077) ) Items that may be subsequently reclassified to profit or loss: Fair value gain recycled to income statement from cashflow hedge reservo Fair value (loss)/gain taken to the cashflow hedge reserve Deferred tax on fair value gain taken to income statement from cashflow hedge reserve Deferred tax on fair value loss/(gain) taken to cashflow hedge reserve (2,084) 3.022 2.3.2 170 1,142 2.3.2 584 (846) (94,112) 37.754 Total other comprehensive (loss)/income Total comprehensive (loss)/income attributable to shareholders (20,913) 100,337 The above consolidated statement of comprehensive income should be read in conjunction with the accompanying notes. 31 January 2021 $000 115,883 26 January 2020 $000 87,671 Net operating profit before tax (NOPBT) Less tax on operating profit Tax expense(from income statement) Tax shield Net operating profit after tax(NOPAT) Consolidated Income Statement For the 53 week period ended 31 January 2021 Period ended 31 January 2021 $000 Period ended 26 January 2020 $000 Notes Sales revenue 701,797 (394,681) 307,116 653,017 (395,515) Cost of goods sold Gross profit 257,502 Other operating income 2.2 139 9,661 Store expenses (110,845) (100,342) Administration expenses (80,524) (69,598) Earnings before interest and tax 115,886 97.223 Finance income 421 724 Finance costs (14,888) (13,635) Net finance cost 5.1 (14,467) ( (12,911) Profit before income tax 101,419 84.312 Income tax expense 2.3.1 (28,220) (21,729) Net profit attributable to shareholders 73,199 62,583 Earnings per share for profit attributable to shareholders: Basic earnings per share (cents) 2.4 32.9 28.2 Diluted earnings per share (cents) 2.4 32.8 28.0 The above consolidated income statement should be read in conjunction with the accompanying notes. Consolidated Statement of Comprehensive Income For the 53 week period ended 31 January 2021 Period ended 31 January 2021 $000 Period ended 26 January 2020 $000 $ Notes 73,199 62,583 Net Profit attributable to shareholders Other comprehensive income: Items that will not be subsequently reclassified to profit or loss: Change in value of investment in equity securities 4.1 (92,174) 38,513 (608) (4,077) ) Items that may be subsequently reclassified to profit or loss: Fair value gain recycled to income statement from cashflow hedge reservo Fair value (loss)/gain taken to the cashflow hedge reserve Deferred tax on fair value gain taken to income statement from cashflow hedge reserve Deferred tax on fair value loss/(gain) taken to cashflow hedge reserve (2,084) 3.022 2.3.2 170 1,142 2.3.2 584 (846) (94,112) 37.754 Total other comprehensive (loss)/income Total comprehensive (loss)/income attributable to shareholders (20,913) 100,337 The above consolidated statement of comprehensive income should be read in conjunction with the accompanying notes. 31 January 2021 $000 115,883 26 January 2020 $000 87,671 Net operating profit before tax (NOPBT) Less tax on operating profit Tax expense(from income statement) Tax shield Net operating profit after tax(NOPAT)
