Examine the consolidated Cash Flow Statements for Woolworth Ltd, After Pay Ltd, and Santos Ltd for...

 

 
     

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Examine the consolidated Cash Flow Statements for Woolworth Ltd, After Pay Ltd, and Santos Ltd for the years 2021, 2020 and 2019 and answer the below questions. What was the trend in capital expenditures for each firm? What was the trend in dividends (if any) for each firm? What was the trend in net borrowing (proceeds from borrowing fewer payments of short- and long-term debt) for each firm? What was the trend in working capital accounts? (Answer this question using only the Cash flow statement for Woolworth Ltd). insolidated Statement of Cash Flows (Afterpay.Itd) Cash flows from operating activities Receipts from customers Payments to employees Payments to merchants and suppliers Income taxes paid Net cash outflow from operating activities Cash flows from investing activities Interest received (Increase)/decrease in short-term deposits Payments for development of intangible assets Purchase of intangibles Purchase of plant and equipment Acquisition of subsidiaries, net of cash acquired Proceeds from sale of business Contributions to associate Net cash outflow from investing activities Cash flows from financing activities Proceeds from borrowings Repayment of borrowings Issue of APT Convertible Note Matrix Transaction, net of transaction costs Cash settlement of FY21 US ESOP Modification Proceeds from issue of shares Share and APT Convertible Notes issue expenses (Increase)/decrease in restricted cash Proceeds from exercise of share options Payment of lease liabilities Interest and bank fees paid Net cash inflow from financing activities Net increase in cash and cash equivalents Foreign exchange on cash balance Cash and cash equivalents at beginning of the year Cash and cash equivalents at end of the year 2021 $'000 18,645,746 -146,483 -19,068,588 -1.870 -571,195 949 -12,653 -60,734 -5,502 -4,353 -13,61 -15,000 -110,909 793,268 -1,226,098 1,500,000 -377,647 -202,587 786,167 46,041 -12271 27,400 -6,209 -15,581 1,220,401 538,297 2,809 606,041 1,147,147 2020 $'000 9,954.963 4,823,012 -80,895 -39,827 -10,103761 4,916,304 -4.260 -9,073 -233,953 -142,192 1476 560 -40,754 -1452 -3,389 2019 $'000 -5.088 -48,647 686 -866 -21,055 -485 -2,070 7,500 -16,290 1,386,247 414,988 -970,826 -526,493 233,012 459,269 -5,208 -11,424 494 21711 30,550 13,631 -5,307 -19,514 -14,549 649,448 357,133 366.848 198,651 7,737 246 231.456 32,559 606,041 231,456 Consolidated Statement of Cash Flows (Woolworth) Cash flows from operating activities Receipts from customers Payments to suppliers and employees Payments for the interest component of lease liabilities 3.3.4 Finance costs paid on borrowings Income tax paid Net cash provided by operating activities Cash flows from investing activities Proceeds and advances from the sale of property, plant and equipment Payments for property, plant and equipment and intangible assets Proceeds from the sale of subsidiaries and investments, net of cash disposed Payments for the purchase of businesses, net of cash acquired and purchase of investment Proceeds from/(net advances) to related parties Dividends received Net cash used in investing activities Cash flows from financing activities Repayment of the principal component of lease liabilities 3.3.4 Proceeds from borrowings 4.6.3 Repayment of borrowings 4.6.3 Payments for share buy-back Dividends paid 4.2 Dividends paid to non-controlling interests Payments for shares held in trust Net cash used in financing activities Net (decrease]/increase in cash and cash equivalents Effects of exchange rate changes on cash and cash equivalents Cash and cash equivalents at start of period Cash and cash equivalents at end of period 2021 $M 72,688 -66,526 -687 -113 -738 4,624 389 -2,389 19 -244 12 13 -2,200 -1,158 971 -1,525 -1,104 -50 -177 -3,043 -619 -3 2,068 1,446 2020 2019 $M $M 68,898 68,998 -62,831 -701 -155 -166 -650 -744 4,561 2,948 261 177 -2,149 -1,991 34 65,140 -91 -4 4 -1,945 -1,066 1,500 -745 -66 -102 1,682 -80 -38 4 -246 665 -503 -1,701 -1,133 -1,267 -51 -60 -1,612 -2,917 1,004 -215 -2 4 1,066 1,277 2,068 1,066 Consolidated Statement of Cash Flows (santosh Itd) Cash flows from operating activities Receipts from customers Interest received Dividends received Pipeline tariffs and other receipts Payments to suppliers and employees Restoration expenditure Exploration and evaluation seismic and studies Royalty and excise paid (Payments for)/proceeds from commodity hedging Borrowing costs paid Income taxes paid Royalty-related taxes paid Insurance proceeds Overriding royalty Net cash provided by operating activities Cash flows from investing activities Payments for: Exploration and evaluation assets Oil and gas assets Other land, buildings, plant and equipment Acquisitions of exploration and evaluation assets Acquisitions of a controlled entity, net of cash acquired Costs associated with acquisition of subsidiaries Proceeds from disposal of non-current assets Net proceeds/[payments) associated with disposal Borrowing costs paid Return of capital Investments in associate Net cash used in investing activities Cash flows from financing activities Dividends paid Drawdown of borrowings Repayment of borrowings Repayment of principal portion of lease liabilities Purchase of shares on-market (Treasury shares) Net cash (used in)/provided by financing activities Net increase in cash and cash equivalents Cash and cash equivalents at the beginning of the pe US$mil US$millio US$millio lion 4,700 5 38 185 -1,667 -55 -101 -81 -230 -183 -115 -247 40 -17 2,272 -207 -853 -27 -16 946 -108 186 -58 -137 -221 996 -1,066 -147 -43 -481 1,654 1,319 12 3,503 15 41 218 -1,899 -37 -48 -59 54 -176 -5 -154 13 10 1,476 -130 -584 -47 -9 -695 -19 -11 -29 63 -1,461 -136 1,492 -960 -119 -31 246 261 1,067 4,266 37 15 146 -1,892 -24 -83 -90 -227 -30 -97 28 -3 2,046 -222 -619 -18 -18 -177 -5 10 18 -15 13 -1,033 -251 592 -1,474 -87 -31 -1,251 -238 1,316 Effects of exchange rate changes on the balances of cash he foreign currencies Cash and cash equivalents at the end of the period 3 2,976 -9 1,319 -11 1,067 D Examine the consolidated Cash Flow Statements for Woolworth Ltd, After Pay Ltd, and Santos Ltd for the years 2021, 2020 and 2019 and answer the below questions. What was the trend in capital expenditures for each firm? What was the trend in dividends (if any) for each firm? What was the trend in net borrowing (proceeds from borrowing fewer payments of short- and long-term debt) for each firm? What was the trend in working capital accounts? (Answer this question using only the Cash flow statement for Woolworth Ltd). insolidated Statement of Cash Flows (Afterpay.Itd) Cash flows from operating activities Receipts from customers Payments to employees Payments to merchants and suppliers Income taxes paid Net cash outflow from operating activities Cash flows from investing activities Interest received (Increase)/decrease in short-term deposits Payments for development of intangible assets Purchase of intangibles Purchase of plant and equipment Acquisition of subsidiaries, net of cash acquired Proceeds from sale of business Contributions to associate Net cash outflow from investing activities Cash flows from financing activities Proceeds from borrowings Repayment of borrowings Issue of APT Convertible Note Matrix Transaction, net of transaction costs Cash settlement of FY21 US ESOP Modification Proceeds from issue of shares Share and APT Convertible Notes issue expenses (Increase)/decrease in restricted cash Proceeds from exercise of share options Payment of lease liabilities Interest and bank fees paid Net cash inflow from financing activities Net increase in cash and cash equivalents Foreign exchange on cash balance Cash and cash equivalents at beginning of the year Cash and cash equivalents at end of the year 2021 $'000 18,645,746 -146,483 -19,068,588 -1.870 -571,195 949 -12,653 -60,734 -5,502 -4,353 -13,61 -15,000 -110,909 793,268 -1,226,098 1,500,000 -377,647 -202,587 786,167 46,041 -12271 27,400 -6,209 -15,581 1,220,401 538,297 2,809 606,041 1,147,147 2020 $'000 9,954.963 4,823,012 -80,895 -39,827 -10,103761 4,916,304 -4.260 -9,073 -233,953 -142,192 1476 560 -40,754 -1452 -3,389 2019 $'000 -5.088 -48,647 686 -866 -21,055 -485 -2,070 7,500 -16,290 1,386,247 414,988 -970,826 -526,493 233,012 459,269 -5,208 -11,424 494 21711 30,550 13,631 -5,307 -19,514 -14,549 649,448 357,133 366.848 198,651 7,737 246 231.456 32,559 606,041 231,456 Consolidated Statement of Cash Flows (Woolworth) Cash flows from operating activities Receipts from customers Payments to suppliers and employees Payments for the interest component of lease liabilities 3.3.4 Finance costs paid on borrowings Income tax paid Net cash provided by operating activities Cash flows from investing activities Proceeds and advances from the sale of property, plant and equipment Payments for property, plant and equipment and intangible assets Proceeds from the sale of subsidiaries and investments, net of cash disposed Payments for the purchase of businesses, net of cash acquired and purchase of investment Proceeds from/(net advances) to related parties Dividends received Net cash used in investing activities Cash flows from financing activities Repayment of the principal component of lease liabilities 3.3.4 Proceeds from borrowings 4.6.3 Repayment of borrowings 4.6.3 Payments for share buy-back Dividends paid 4.2 Dividends paid to non-controlling interests Payments for shares held in trust Net cash used in financing activities Net (decrease]/increase in cash and cash equivalents Effects of exchange rate changes on cash and cash equivalents Cash and cash equivalents at start of period Cash and cash equivalents at end of period 2021 $M 72,688 -66,526 -687 -113 -738 4,624 389 -2,389 19 -244 12 13 -2,200 -1,158 971 -1,525 -1,104 -50 -177 -3,043 -619 -3 2,068 1,446 2020 2019 $M $M 68,898 68,998 -62,831 -701 -155 -166 -650 -744 4,561 2,948 261 177 -2,149 -1,991 34 65,140 -91 -4 4 -1,945 -1,066 1,500 -745 -66 -102 1,682 -80 -38 4 -246 665 -503 -1,701 -1,133 -1,267 -51 -60 -1,612 -2,917 1,004 -215 -2 4 1,066 1,277 2,068 1,066 Consolidated Statement of Cash Flows (santosh Itd) Cash flows from operating activities Receipts from customers Interest received Dividends received Pipeline tariffs and other receipts Payments to suppliers and employees Restoration expenditure Exploration and evaluation seismic and studies Royalty and excise paid (Payments for)/proceeds from commodity hedging Borrowing costs paid Income taxes paid Royalty-related taxes paid Insurance proceeds Overriding royalty Net cash provided by operating activities Cash flows from investing activities Payments for: Exploration and evaluation assets Oil and gas assets Other land, buildings, plant and equipment Acquisitions of exploration and evaluation assets Acquisitions of a controlled entity, net of cash acquired Costs associated with acquisition of subsidiaries Proceeds from disposal of non-current assets Net proceeds/[payments) associated with disposal Borrowing costs paid Return of capital Investments in associate Net cash used in investing activities Cash flows from financing activities Dividends paid Drawdown of borrowings Repayment of borrowings Repayment of principal portion of lease liabilities Purchase of shares on-market (Treasury shares) Net cash (used in)/provided by financing activities Net increase in cash and cash equivalents Cash and cash equivalents at the beginning of the pe US$mil US$millio US$millio lion 4,700 5 38 185 -1,667 -55 -101 -81 -230 -183 -115 -247 40 -17 2,272 -207 -853 -27 -16 946 -108 186 -58 -137 -221 996 -1,066 -147 -43 -481 1,654 1,319 12 3,503 15 41 218 -1,899 -37 -48 -59 54 -176 -5 -154 13 10 1,476 -130 -584 -47 -9 -695 -19 -11 -29 63 -1,461 -136 1,492 -960 -119 -31 246 261 1,067 4,266 37 15 146 -1,892 -24 -83 -90 -227 -30 -97 28 -3 2,046 -222 -619 -18 -18 -177 -5 10 18 -15 13 -1,033 -251 592 -1,474 -87 -31 -1,251 -238 1,316 Effects of exchange rate changes on the balances of cash he foreign currencies Cash and cash equivalents at the end of the period 3 2,976 -9 1,319 -11 1,067 D

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