Question

the question is

Write a brief report, using the horizontal analysis data, individually analysing the Profit and Loss, Balance Sheet and Cash Flow Statement. It is not acceptable to simply state one number is bigger than the other and therefore it is better. You need to explain the importance of the number and why it is better/worse

NOTE: I need it to be 200 words only for all of them together not separately and It is not acceptable to simply state one number is bigger than the other and therefore it is better. You need to explain the importance of the number and why it is better/worse

profit loss

Company Name Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Item Operating Revenue Other Revenue Total Revenue Excluding Interest Operating Expenses EBITDA Depreciation Amortisation Depreciation and Amortisation EBIT Interest Revenue Interest Expense Net Interest Expense PreTax Profit Tax Expense Net Profit after Tax Before Abnormals Abnormals Abnormals Tax Net Abnormals Reported NPAT After Abnormals Outside Equity Interests Shares Outstanding at Period End Weighted Average Number of Shares EPS Adjusted (cents/share) EPS After Abnormals (cents/share) 06/19 06/18 27,818,000,000.00 66,594,000,000.00 315,000,000.00 558,000,000.00 28,133,000,000.00 67,152,000,000.00 -24,648,000,000.00 -61,486,000,000.00 3,485,000,000.00 5,666,000,000.00 -424,000,000.00 -913,000,000.00 -113,000,000.00 -285,000,000.00 -537,000,000.00 -1,198,000,000.00 2,948,000,000.00 4,468,000,000.00 26,000,000.00 14,000,000.00 -175,000,000.00 -211,000,000.00 -149,000,000.00 - 197,000,000.00 2,799,000,000.00 4,271,000,000.00 -859,000,000.00 -1,246,000,000.00 1,940,000,000.00 3,025,000,000.00 0.00 -421,000,000.00 0.00 0.00 0.00 -421,000,000.00 5,510,000,000.00 1,197,000,000.00 0.00 0.00 1,133,840,000.00 1,133,840,242.00 1,131,000,000.00 1,131,000,000.00 171.38 266.99 486.75 105.65 $Movement %Movement -38,776,000,000 -58.23% -243,000,000 -43.55% -39,019,000,000 -58.11% 36,838,000,000 -59.91% -2,181,000,000 -38.49% 489,000,000 -53.56% 172,000,000 -60.35% 661,000,000 -55.18% -1,520,000,000 -34.02% 12,000,000 85.71% 36,000,000 -17.06% 48,000,000 -24.37% -1,472,000,000 -34.46% 387,000,000 -31.06% - 1,085,000,000 -35.87% 421,000,000 -100.00% O #DIV/0! 421,000,000 -100.00% 4,313,000,000 360.32% 0 #DIV/0! -242 0.00% 0 0.00% -96 -35.81% 381 360.72%

balance sheet

cash flow

Answer 1

Company Name farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited farmers Limited с Item Receipts from Customers Payments to Suppliers and Employees Dividends Received Interest Received Interest Paid Tax Paid Other Operating Cashflows Net Operating Cashflows Payment for Purchase of PPE Proceeds From Sale of PPE Investments Purchased Proceeds From Sale of Investments Payments for Purchase of Subsidiaries Proceeds from Sale of Subsidiaries Loans Granted Loans Repaid Other Investing Cashflows Net Investing Cashflows Proceeds from Issues Proceeds from Borrowings Repayment of Borrowings Dividends Paid Other Financing Cashflows Net Financing Cashflows Net Increase in Cash Cash at Beginning of Period Exchange Rate Ad Other Cash Adjustments Cash at End of Period E 06/19 06/18 $Movement XMovement 48,770,000,000.00 75,354,000,000.00 -26584000000 -35.28% -44,892,000,000.00 -69,836,000,000.00 24944000000 -35.72% 65,000,000.00 50,000,000.00 15000000 30.00% 27,000,000.00 15,000,000.00 12000000 80.00% -170,000,000.00 -195,000,000.00 25000000 -12.82% -1,082,000,000.00 -1,308,000,000.00 226000000 -17.28% 0.00 0.00 O #DIV/0! 2,718,000,000.00 4,080,000,000.00 -1362000000 -33.38% -1,356,000,000.00 1,815,000,000.00 459000000 -25.29% 529,000,000.00 606,000,000.00 -77000000 -12.71% 0.00 0.00 0 #DIV/01 231,000,000.00 17,000,000.00 214000000 1258.82% -17,000,000.00 0.00 -17000000 #DIV/0! 858,000,000.00 534,000,000.00 324000000 60.67% 0.00 0 #DIV/0! 0.00 0.00 0 #DIV/01 0.00 0.00 0 #DIV/0! 245,000,000.00 -658,000,000.00 903000000 - 137.23% 0.00 0.00 O #DIV/0! 2,000,000,000.00 688,000,000.00 1312000000 190.70% - 1,164,000,000.00 1,905,000,000.00 741000000 -38.90% -3,628,000,000.00 -2,528,000,000.00 -1100000000 43.51% -59,000,000.00 -7,000,000.00 -52000000 742.86% -2,851,000,000.00 -3,752,000,000.00 901000000 -24.01% 112,000,000.00 -330,000,000.00 442000000 -133.94% 683,000,000.00 1,013,000,000.00 - 330000000 -32.58% 0.00 0.00 0 #DIV/0! 0.00 0.00 0 #DIV/01 795,000,000.00 683,000,000.00 112000000 16.40% 0.00

If we start from the analysis of cash flow statement we can very well the basic points which are as follows

1. Receipts from customers : Theres has been a considerable decline in the receipt from customers which in turn would mean that there would be large amount standing to in the current asset to be received and all sales has been made on credit only ,surely there can be sales amount but it must be on the basis of credit only and this surely affects teh debtor turnover cycle.

2. Dividend received :Despite the fact that sales has been reduced the company and on the same footing profit has alos decreased but the company is allowing a great amount of dividend to the shareholder and it is almost 30 % rise as compared to the last year.

3. Sale of Investments :A very huge hike can be seen in the sale of invetsments ,which means taht the company is surely in a need in of the liquidity and almost 1258 % rise in the sale of investmenst and sale of shares of subsidiary .

4. Procceds from Borrowings: An arera of concern lying here in te cash flow statement is teh raising of new loans which might mean that company is fulfilling the the working capital requirements from raising of new loan .It is an area of concern from the company which should be looked at.

HIDUI Lalice UI LE TITUei allun Time remaining: 01:48:55 Company Name Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Wesfarmers Limited Operating Revenue Other Revenue Total Revenue Excluding interest Operating Expenses EBITDA Depreciation Amortisation Depreciation and Amortisation EBIT Interest Revenue Interest Expense Net Interest Expense PreTax Profit Tax Expense Net Profit after Tax Before Abnormals Abnormals Abnormals Tax Net Abnormals Reported NPAT After Abnormals Outside Equity Interests Shares Outstanding at Period End Weighted Average Number of Shares EPS Adjusted (cents/share) EPS After Abnormals (cents/share) 06/18 27,818,000,000.00 66,594,000,000.00 315,000,000.00 558,000,000.00 28,133,000,000.00 67,152,000,000.00 -24,648,000,000.00 -61,486,000,000.00 3,485,000,000.00 5,666,000,000.00 -424,000,000.00 -913,000,000.00 - 113,000,000.00 -285,000,000.00 -537,000,000.00 -1,198,000,000.00 2,948,000,000.00 4,468,000,000.00 26,000,000.00 14,000,000.00 -175,000,000.00 -211,000,000.00 - 149,000,000.00 - 197,000,000.00 2,799,000,000.00 4,271,000,000.00 -859,000,000.00 -1,246,000,000.00 1,940,000,000.00 3,025,000,000.00 0.00 -421,000,000.00 0.00 0.00 0.00 -421,000,000.00 5,510,000,000.00 1,197,000,000.00 0.00 0.00 1,133,840,000.00 1,133,840,242.00 1,131,000,000.00 1,131,000,000.00 171.38 266.99 486.75 105.65 $Movement -38,776,000,000 -243,000,000 -39,019,000,000 36,838,000,000 -2,181,000,000 489,000,000 172,000,000 661,000,000 -1,520,000,000 12,000,000 36,000,000 48,000,000 -1,472,000,000 387,000,000 -1,085,000,000 421,000,000 0 421,000,000 4,313,000,000 0 -242 0 -96 Movement -58.23% -43.55% -58.11% -59.91% -38.49% -53.56% -60.35% -55.18% -34.02% 85.71% -17.06% -24.37% -34.46% -31.06% -35.87% -100.00% #DIV/0! -100.0OX 360.32% #DIV/01 0.00% 0.00% -35.81% 360.72% 381

1. Sales : Talking about teh revenue has declined as compared to previous year with almost teh extent of 58% ,whcih can be due to company moving out of teh business as the majority of investments is being sold out by the company .

2. Interest Revenue:Revenue from interest of teh company has risen to almost 85% as compared to last year which shows that the company still have the investmnets lying in teh finnacial institutions from where it can genrate the interest revenue.

3. Abnormals : There are no abnormals expenses in the current year due to which there is hike in profits in the curernt year and similary there is hike in the current year EPS.

Company Name Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nestarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nestarmers Limited Nesfarmers Limited Wesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited Nesfarmers Limited et Item CA-Cash CA-Receivables CA - Prepaid Expenses CA - Inventories CA-Investments CA-NCA Held Sale CA-Other Total Current Assets NCA-Receivables NCA - Inventories NCA - Investments NCA - PPRE NCA-Intangibles(EXGW) NCA - Goodwill NCA - Future Tax Benefit NCA- Other Total NCA Total Assets a-Account Payable CL-Short-Term Debt CL-Provisions CL - NCL Held Sale CL-Other Total Curr. Liabilities NCL-Account Payable NCL-Long-Term Debt NCL - Provisions NCL- Other Total NCL Total Liabilities Share Capital Reserves Retained Earnings Other Equity Convertible Equity SE Held Sale Outside Equity Total Equity 06/19 06/18 SMovement Movement 795,000,000.00 683,000,000.00 112000000 16.40% 1,027,000,000.00 1,657,000,000.00 -630000000 -38.02% 0.00 0.00 0 #DIV/0! 4,246,000,000.00 6,011,000,000.00 -1765000000 -29.36% 101,000,000.00 126,000,000.00 -25000000 -19.84% 0.00 0.00 0 #DIV/01 181,000,000.00 229,000,000.00 48000000 -20.96% 6,350,000,000.00 8,706,000,000.00 -2356000000 -27.06% 0.00 0.00 0 #DIV/0! 0.00 0.00 0 #DIV/0! 3,786,000,000.00 1,139,000,000.00 2647000000 232.40% 3,878,000,000.00 8,408,000,000.00 4530000000 -53.88% 986,000,000.00 4,369,000,000.00 -3383000000 -77.43% 3,090,000,000.00 13,491,000,000.00 -10401000000 -77.10% 194,000,000.00 692,000,000.00 -498000000 -71.97% 49,000,000.00 128,000,000.00 -79000000 -61.72% 11,983,000,000.00 28,227,000,000.00 -16244000000 -57.55% 18,333,000,000.00 36,933,000,000.00 -18600000000 -50.36% 3,620,000,000.00 6,541,000,000.00 -2921000000 -44.66% 356,000,000.00 1,159,000,000.00 -803000000 -69.28% 1,000,000,000.00 2,041,000,000.00 -961000000 -47.08N 0.00 0.00 0 #DIV/0! 160,000,000.00 284,000,000.00 -124000000 -43.66% 5,216,000,000.00 10,025,000,000.00 -4809000000 -47.97% 0.00 0.00 0 #DIV/01 2,673,000,000.00 2,965,000,000.00 -292000000 -9.85% 382,000,000.00 1,033,000,000.00 -651000000 -63.02% 91,000,000.00 156,000,000.00 -65000000 -41.67% 3,146,000,000.00 4,154,000,000.00 -1008000000 -24.27% 8,362,000,000.00 14,179,000,000.00 -5817000000 -41.03% 15,728,000,000.00 22,234,000,000.00 -6506000000 -29.26% -5,549,000,000.00 344,000,000.00 -5893000000 -1713.08% -208,000,000.00 176,000,000.00 -384000000 -218.18% 0.00 0.00 0 #DIV/0! 0.00 0.00 0 #DIV/0! 0.00 0.00 0 #DIV/0! #VALUE! #VALUE! 9,971,000,000.00 22,754,000,000.00 -12783000000 -56.18%

1. Reserves : After analysing the above a major decline can be seen in the reserves of the of the company ,which is due to the dividend paid to the shareholders.

2. Disinvetsment in Fixed assets :There has been lot of disinvetsing activities seeing the above movement in the fixed assets.