Calculate the ratios of Coles group of Australia for the year 2020: Ratios to calculate: Profitability (ROSF, ROCE, Gross margin, Operating profit margin, Cash flow to Sales*) Efficiency (Inventory turnover period, Average settlement period, Sales revenue to capital employed) Liquidity (Current ratio, Acid test (quick) ratio, Cash flow ratio*). Stability/Capital Structure (Gearing ratio, Interest cover ratio, Debt coverage ratio*) Investment/Market Performance (Earnings per share, Price earnings ratio, Operating cash flow per share*)

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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Calculate the ratios of Coles group of Australia for the year 2020:

Ratios to calculate:

Profitability (ROSF, ROCE, Gross margin, Operating profit margin, Cash flow to Sales*)

Efficiency (Inventory turnover period, Average settlement period, Sales revenue to capital employed)

Liquidity (Current ratio, Acid test (quick) ratio, Cash flow ratio*).

Stability/Capital Structure (Gearing ratio, Interest cover ratio, Debt coverage ratio*)

Investment/Market Performance (Earnings per share, Price earnings ratio, Operating cash flow per share*)

Assets
Current assets
Cash and cash equivalents
Trade and other receivables
Inventories
Income tax receivable
Assets held for sale
Other assets
Total current assets
Non-current assets
Property, plant and equipment
Right-of-use assets
Intangible assets
Deferred tax assets
Equity accounted investments
Other assets
Total non-current assets
Total assets
Liabilities
Current liabilities
Trade and other payables
Provisions
Lease liabilities
Other
Total current liabilities
Non-current liabilities
Interest-bearing liabilities
Provisions
Lease liabilities
Other
Total non-current liabilities
Total liabilities
Net assets
Equity
Contributed equity
Reserves
Retained earnings
Total equity
NOTES
2.1
2.2
2.4
23
5.2
59
2.3
2.5
2.7
2.6
1.6
5.1
2.3
2.8
2.9
27
3.1
2.9
27
3.2
CONSOLIDATED
28 JUNE 2020 30 JUNE 2019
SM
SM
992
434
2,166
42
75
70
3,779
4,127
7,660
1,597
849
217
120
14,570
18,349
3.737
861
885
198
5,681
1,354
472
8,198
29
10,053
15,734
2,615
1,611
43
961
2,615
940
360
1,965
94
47
3,406
4,119
1,541
365
212
134
6,371
9,777
3,380
743
168
4,291
1,460
598
71
2,129
6.420
3,357
1,628
42
1,687
3,357
Transcribed Image Text:Assets Current assets Cash and cash equivalents Trade and other receivables Inventories Income tax receivable Assets held for sale Other assets Total current assets Non-current assets Property, plant and equipment Right-of-use assets Intangible assets Deferred tax assets Equity accounted investments Other assets Total non-current assets Total assets Liabilities Current liabilities Trade and other payables Provisions Lease liabilities Other Total current liabilities Non-current liabilities Interest-bearing liabilities Provisions Lease liabilities Other Total non-current liabilities Total liabilities Net assets Equity Contributed equity Reserves Retained earnings Total equity NOTES 2.1 2.2 2.4 23 5.2 59 2.3 2.5 2.7 2.6 1.6 5.1 2.3 2.8 2.9 27 3.1 2.9 27 3.2 CONSOLIDATED 28 JUNE 2020 30 JUNE 2019 SM SM 992 434 2,166 42 75 70 3,779 4,127 7,660 1,597 849 217 120 14,570 18,349 3.737 861 885 198 5,681 1,354 472 8,198 29 10,053 15,734 2,615 1,611 43 961 2,615 940 360 1,965 94 47 3,406 4,119 1,541 365 212 134 6,371 9,777 3,380 743 168 4,291 1,460 598 71 2,129 6.420 3,357 1,628 42 1,687 3,357
Continuing operations
Sales revenue
Other operating revenue
Total operating revenue
Cost of sales
Gross profit
Other income
Administration expenses
Other expenses
Share of net (loss) / profit of equity accounted investments
Earnings before interest and tax (EBIT)
Financing costs
Profit before income tax
Income tax expense
Statement of Profit or Loss
for the year ended 28 June 2020
Profit for the year from continuing operations
Discontinued operations
Profit from discontinued operations after tax
Profit for the year
Profit attributable to:
Equity holders of the parent entity
Earnings per share (EPS) attributable to equity holders of the parent:
Basic and diluted EPS (cents)
EPS attributable to equity holders of the parent from continuing operations:
Basic and diluted EPS (cents)
NOTES
1.3
1.4
5.1
1.5
1.6
5.3
1.2
CONSOLIDATED
YEAR ENDED
28 JUNE 2020
SM
37,408
376
37,784
(28,043)
9,741
108
(8,081)
1,762
(443)
1,319
(341)
978
978
978
73.3
73.3
YEAR ENDED
30 JUNE 2019
$M
38,176
288
38,464
(29,253)
9,211
428
(8,031)
(146)
5
1,467
(42)
1,425
(347)
1,078
357
1,435
1,435
107.6
80.8
Transcribed Image Text:Continuing operations Sales revenue Other operating revenue Total operating revenue Cost of sales Gross profit Other income Administration expenses Other expenses Share of net (loss) / profit of equity accounted investments Earnings before interest and tax (EBIT) Financing costs Profit before income tax Income tax expense Statement of Profit or Loss for the year ended 28 June 2020 Profit for the year from continuing operations Discontinued operations Profit from discontinued operations after tax Profit for the year Profit attributable to: Equity holders of the parent entity Earnings per share (EPS) attributable to equity holders of the parent: Basic and diluted EPS (cents) EPS attributable to equity holders of the parent from continuing operations: Basic and diluted EPS (cents) NOTES 1.3 1.4 5.1 1.5 1.6 5.3 1.2 CONSOLIDATED YEAR ENDED 28 JUNE 2020 SM 37,408 376 37,784 (28,043) 9,741 108 (8,081) 1,762 (443) 1,319 (341) 978 978 978 73.3 73.3 YEAR ENDED 30 JUNE 2019 $M 38,176 288 38,464 (29,253) 9,211 428 (8,031) (146) 5 1,467 (42) 1,425 (347) 1,078 357 1,435 1,435 107.6 80.8
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