What formulas should I use to perform analysis with the following concepts: profitability, ratio analysis (profitability/liquidity/solvency) and/or financial analysis (vertical/horizontal). Which numerical data to use?
Dollarama Inc. Consolidated Statement of Financial Position as at (Expressed in thousands of Canadian dollars) Note February 2, 2020 $ February 3, 2019 January 29, 2018 $ Restated 1111 Restated Assets Current assets Cash Accounts receivable Prepaid expenses Prepaid income taxes Inventories Derivative financial instruments 90,464 34,965 8,935 50,371 36,943 15,560 54.344 11,502 7,166 1,757 15 623,490 3,678 764,497 490,927 208 564.725 Non-current assets Right-of-use asses Property, plant and equipment Intangible assets Goodwil Equily-accounted investment Total assets 581,241 5,506 188,520 1,208,481 586,027 148,879 727,762 7 B 9 9 5 1,283,778 644,011 152,967 727,782 143,421 3,716,458 1,142,495 490988 143.046 727,792 Dollarama Inc. Consolidated Statement of Changes in Shareholders' Deficit for the years ended (Expressed in thousands of Canadian dollars, except share amounts) Nowy Note Number of common Share Contributed comprehensive shares capital surplus Deficit income (los) Total $ 5 5 Balance - January 28, 2018 327.977,577 415,787 1663.421) Adrent for IFRS 16 6 79.400) 78.400) Restated balance - January 28, 2018 2018 13 327,977,577 416,787 27,699 (742,8211 (32,425 (331,759 Restated net camngs 544,999 544,995 Other comprehensive income $2637 32.537 Restabad total comprehensive incoma 514,885 32.537 577.523 IFRS 9 transition adjustment 6,640 Transfer of real zec cash How hedge gains la inkary (1,571) (1.571) Dividends declared (51,767) (51,7871 Ropurchase and cancellation of common shares 13 13.790.300) 117491) (515,000 (59,091) Sherbre competen 13 8,466 8488 Issuance of common shares 13 490,050 2,168 &165 Reclamation the rules DUM 13 1.715 (1.715) Restated balance - February 3, 2019 13 314695,277 408 179 32.450 (765 202) 7. 10/117384) Net caminas 564,039 554,033 Other comprehrane income 9237 9237 Total comprehensive income 514039 9237 573 276 Transfer of realed cash flow hedge gains an to inventory (12.3) (12.3241 ) Dividended (56,231) 156,281) Repurchase and cancellation of common shares 13 7.009.010) 18.438) (317.716) (527.155) Bhar- benadorphicien 13 5.448 5448 Issuance of common shares 13 41,174 2,034,000 41,174 Reclassication for the exercise of share BOR 13 1,290 18.79 Balance - February 2, 2030 13 310.231.257 148.74 29,108 (574110 ) 4,102 192.195) 3,359.000 3.089.036 10 Liabilities and sharehoklers' deficit Current liabilities Accounts payable and accrued liabilities Dividend payable Derivative financial instruments Income taxes payable Current portion of long-term debt Current portion of lease liabilities 289,254 13,737 287 15 227,244 12 180 35 720 39,491 406,192 140.691 880,518 11 7 230,981 12.650 872 34,602 7,383 156,746 443,234 1,890,845 1,246,074 98,900 608,494 182,732 1,092,464 1,270,281 1,332,016 113,863 Non-current liabilities Non-current portion of long-term debt Non-current portion of lease liabilities Deferred income taxes 11 7 14 1250 450 1.196.375 13,442 Total liabilities 3,808,652 3,877.055 3.400.784 Commitments 12 Shareholders' deficit Share capital 13 448,704 408,179 415.787 Contributed surplus 13 29, 100 32,450 27.699 Delicii 13 (574,1101 (785,202) (742,621) Accumulated other comprehensive income foes) 13 4,102 7.189 132,123) Total shareholders' deficit omar ' (82.1961 (317384) (331,758) Total liabilities and shareholders' deficit 3718454 3,859669 3069036 The consoldsted francial statements relect the adoption of IFRS 18 on February 4, 2019. For aditional informaton on IFRS 16 adoption, Herto No. And Nola in das francia Tenta. Carrer de figures www borstad 12 January 29, 2018 represents the restated opening balance sheet of the focal year ended February 2, 2019. Approved by the Board of Directors The concidated francia santa reflect the adapan of IFRS 18 on February 4, 2019. For det anal information on IFRS 16 ada dan refer to Note 3 and Note 5 to these consolidated financial statements. Comparative ses have been rescated January 29, 2018 represents the related opening balance sheet of the local year ended February 9, 2019. The number of comments abanuary 28, 2018 as wel curtain changes in the ho capito telerausry 28, 2018 und Futrusty 3.201 relect the respective splication of it Store Stefned under Note 13). (signed) Stephan Gun signed Wichard Ray" Stephen Gunn, Director Richard Roy, Director The accompanying notes are an integral part of these consolidated financial statements. The accompanying notes and an integral part of these consolidated financial statements. 2 Dollarama Inc. Consolidated Statement of Net Earnings and Comprehensive Income for the years ended (Expressed in thousands of Canadian dollars, except share and per share amounts) Dollarama Inc. Consolidated Statement of Cash Flows for the years ended (Expressed in thousands of Canadian dollars) Note February 2, 2020 Nate February 2, 2020 $ February 3, 2019 $ Restated February 3, 2019 $ Restated 3,548,500 1,964,516 1.583,987 505,120 233,978 18 564030 3,787,291 2,194,633 1,652,958 551,699 242,785 (10,263) R68,137 544988 19 5 18 18 18 242 785 2677 233 38 2298 845,185 Operating activities Netnings Adjustments to reconcile not carnings natash generated from operating activities Depreciation of property, plant and equipment, right-of-use Assets and amortization of Intangible assets Amortization of debt issue costs Recognition of gaine and lots on bond lock and band forward contracts Transfer of resized cash fow hedge losses to inventory Share-based compensation Financing costs an long-term cobe Deferred income taxes Gain on disposal of assets Share of nat Ramings of equity-counted investment Other income 13781 ) 94,667 18 5 5 13 100,606 (2,935) 770,367 206,328 177 8.648 6.4198 5.045 2044 (1,362) 14 750,542 205,606 544B 1.139 15015 17621 (10,263) 12,835) 816.884 14 5 5 584,00 544,986 19 (94,3561 732 809 801.678 (115,724) 886954 1,936 Sales Cost of sales Grass profit General, administrative and store operating expense Depreciation and amortization Share onel Barrings of equity-accounted investment Operating income Financing costs Other income Earnings before income taxes Income taxes Net earnings Other comprehensive income Items that may be roolasted subsequanny to not eaming Reclassification of gains (losses) on darivalve financial instruments not subject to basis adustments Foreign currency translation adjustments Share of other comprehensive income of equily-accounted investment Income tax recovery expense) relating to those Hems Items that will not be reclame subsequently to ne eurings Unresized gains on derivative financial instruments subject to basis uments Income tax expense relating to these items Total other comprehensive Income net of income taxes Total comprehensive Income Earnings per common share Basic net earnings per common share Diluted net earnings per common share Weighted average number of common shares outstanding (thousands) Weighted average number of diluted common shares outstanding thousande) (278) (617) Changes in non-cash working cap tal components Net cash generated from opera ng activities Investing activities Acquisition of equity-acouried investment Addition to property plant and equipment Addrona to intangible ASAS Proceeds from disposal of property, plant and equipment Net cash used in investing actives 5 8 9 5 907 49 (59,5461 (120,563) (19,6501 855 (199,313 (161,104) (19,7031 1.295 (179,512) (521) 12697 (2,331) 42,506 (11,303) 11 11 11 11 (25,0001 9.237 573,276 32.537 577,523 Financing activities Proceeds from long-term debt issued Series 3 Floating Rate Notes) Proceeds from long-term debt issued 355% Fixed Rate Notes) Net proceeds frepayments) of Credit Facility Reperymento 3.085% Fid Role Notes Payment of debties Principal clements of lasa labiities Issuance of common shares DMdends pald Repurchase and cancellation of common shares Net cash used in financing activities 300,000 497685 (168,000) (400,0001 (3.5977 (153,588) 8.188 (51,297) (542,286 (510,915) 12601 (127,717) 41.174 (54,144) (327,1551 (493,1021 7 13 13 13 $168 18 18 $180 $1.78 Change in cash 40,093 (4.473) 18 343.910 324 460 Cash-beginning of year 50 371 54.844 Cash-end of year 90464 16 317,186 328,404 50.371 20 The consolidated financial statements reflect the Adoption of IFRS 16 on Fabrary 4, 2019. For additional information on IFRS 16 Adoption rcferte Note 3 and Note 6 to these consolidated fnancial statements. Comparative figures have been restated The concalidate financial statements refoot the adopdan "IFRS 15 on February 4, 2019. For additional information on IFRS 16 dopon, refer to Ncle 3 and Notes to these consolidated financial statement. Comparative figures have broad. The accompanying notes are an integral part of these consolidated fnancial statements The accompanying notes are an integral part of these consolicaled financial statements
