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Reformulate the Balance Sheet and Income Statement of Woolworths in 2009 INCOME

ID: 2534921 • Letter: R

Question

Reformulate the Balance Sheet and Income Statement of Woolworths in 2009

INCOME STATEMENTS Consolidated Woolworths Limited 2009 52 weeks 2008 53 weeks 2009 52 weeks 2008 53 weeks Note 33,412.3 Revenue from the sale of goods Other operating revenue 49,594.8 103.0 47,034.8 47,158.1 11,900.3 35,607.0 49,697.8 (36,974.4) 12,723.4 148.4 33,511.5 (25,198.0) 8,313.5 Revenue from operations Cost of sales 35,691.4 (35,257.8)(26,586.1) Gross profit Other revenue Other income Branch expenses Administration expenses 9,105.3 97.0 129.6 (7,800.4) (2,255.9) 2,815.5 (235.2) 46.0 (189.2) 2,626.3 (766.3) 1,860.0 (4,952.5) (1,777.9) 1,678.5 (231.1 (5,381.8) (1,853.8) (7,330.5) (2,205.0) 2,528.8 (230.8) Earnings before interest and tax 1,966.7 Financial expense Financial income Net financing cost (226.9) 314.8 87.9 3 39.5 325.6 2,337.5 (686.0) 2,054.6 (606.3) 1,773.0 (529.5) 1,243.5 Net profit before income tax expense Income tax expense 1,448.3 1,448.3 1,448.3 Profit after income tax expense Net profit attributable to Equity holders of the parent entity Minority interest 1,835.7 24.3 1,626.8 1,243.5 1,860.0 1,651.5 1,243.5 Earnings per share (EPS) Basic EPS (cents per share) Diluted EPS (cents per share) Weighted average number of shares used in the calculation of basic EPS (million) 150.71 49.69 134.89 133.55 1,218.0 1,206.0

Explanation / Answer

Revenue Statement of Woolworths limited for the year ended 2009:-

Particulars Amount($m)

Revenue fro Operations 35691.4

Other income 97

Total revenue ( 1 ) 35788.4

Cost of goods sold 26586.1

Branch expenses 5381.8

Administration expenses 1853.8

Total operating expenses (2) 33821.7

Earnings before interest and tax ( 1- 2) 1966.7

Finance cost

Interest paid (226.9)

Interest earned 314.8

Net finance income 87.9

Net profit before tax 2054.6

Less:- Income tax 606.3

Earnings after tax 1448.3

Balance sheet of Woolworths ltd. as at 31st Dec,2009.:-

Particulars Amount ($m)

1. Equity & Liabilities:-

EQUITY:-

A. Share capital (3858.6 - 51.2) 3807.4

B. Other equity (183.8 + 1535) 1718.8

Non current liabilities

a. Borrowings 2984.8

b. Other financial liablities 78.4

c. Provisions 326.6

d. Other non current liabilities 152.8

Current liabilities

a. Trade and other payables 7468.1

b. Borrowings 142.4

c. Current tax liabilities 232.5

d. Other financial liabilities 99.3

e. Provisions 588.9

Total Equity & Liabilities (A)   17600

ASSETS

A. Non current assets :-

a. Property plant and eqipment 3654

b. Intangibles 485.9

c. Trade and other receivables 5604.6

d. Deffered tax assets 353

e. Other financial assets 3270.8

B. Current assets:-

a. Inventories 2285.9

b. Cash & cash equivalents 574.4

c. Trade & other receivables 1254.4

d. Assets held for sale 14.1

e. Other financial assets 102.9

Total Assets ( A ) 17600

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