1. What is the amount invested by the company in net assets for the current year? (Hint use total assets minus total liabilities). How does this amount differ from the value of net assets for each of the previous three years? Can you identify any reason for the changes? (Hint: look at the individual amounts that make up both the total assets and total liabilities, are there any changes to individual items over this three-year period? Alternatively, you could perhaps look at the notes to the financial statements in the annual report to see if there are any changes in the breakdown of individual items in the reports.) Discuss.

2. How much was the total equity for the current year? How does this differ from the total equity in each of the previous three years? Can you identify any reason if there are any changes? Discuss.

3. How much was the total current assets for the current year and what are the components classified under this heading? Is there any difference in the value of total current assets for each of the previous three years? Can you identify any reason if there are any changes? Discuss.
 
 

  

 

 

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Consolidated statement of financial position as at 27 June 2021 Current Assets Cash and cash equivalents Other receivables Inventories Current tax assets Other assets Total Current Assets Non-Current Assets Plant and equipment Intangibles Goodwill Right-of-use asset Deferred tax assets Total Non-Current Assets Total Assets Current Liabilities Trade and other payables Other liabilities Current tax liabilities Lease liability Provisions Total Current Liabilities Non-Current Liabilities Borrowings Lease liability Provisions Total Non-Current Liabilities Total Liabilities Net Assets Equity Issued capital Reserves Retained earnings Total Equity Note 26(b) 7 8 9 2 = = 2 2 10 11 12 13 14 15 12 17 16 12 17 18 22 20 27 Jun 2021 28 Jun 2020 $:000 $'000 10,884 5,865 79,987 1056 3,019 100,811 48,812 3,112 27,229 22,482 4,430 3.690 45,321 45,321 112,058 93,504 11,568 7,195 200,606 172,192 301,417 258,261 25,521 5,804 83,249 13,337 5,122 65,094 2,516 86,069 87,153 13.149 7,457 107,759 49,950 1957 1,305 24,895 5,137 83,244 9.950 99,768 81,083 691 565 110,409 81,648 193,658 164,892 107,759 93,369 86,358 4,380 2,631 93,369 Consolidated statement of financial position as at 27 June 2021 Current Assets Cash and cash equivalents Other receivables Inventories Current tax assets Other assets Total Current Assets Non-Current Assets Plant and equipment Intangibles Goodwill Right-of-use asset Deferred tax assets Total Non-Current Assets Total Assets Current Liabilities Trade and other payables Other liabilities Current tax liabilities Lease liability Provisions Total Current Liabilities Non-Current Liabilities Borrowings Lease liability Provisions Total Non-Current Liabilities Total Liabilities Net Assets Equity Issued capital Reserves Retained earnings Total Equity Note 26(b) 7 8 9 2 = = 2 2 10 11 12 13 14 15 12 17 16 12 17 18 22 20 27 Jun 2021 28 Jun 2020 $:000 $'000 10,884 5,865 79,987 1056 3,019 100,811 48,812 3,112 27,229 22,482 4,430 3.690 45,321 45,321 112,058 93,504 11,568 7,195 200,606 172,192 301,417 258,261 25,521 5,804 83,249 13,337 5,122 65,094 2,516 86,069 87,153 13.149 7,457 107,759 49,950 1957 1,305 24,895 5,137 83,244 9.950 99,768 81,083 691 565 110,409 81,648 193,658 164,892 107,759 93,369 86,358 4,380 2,631 93,369