RATIO ANALYSIS

Raoof.
Exapmle.xlsx
Home>Business & Finance homework help>Financial markets homework help>RATIO ANALYSIS

Balance Sheet

Balance Sheet for Virgin
BALANCE SHEET Notes 2015 ($) Millions 2016 ($) Millions 2017 ($) Millions 2018 ($) Millions
CURRENT ASSETS
Cash & Cash equivalents E2 $1,028.5 $1,123.8 $1,396.1 $1,415.5
Accounts Receivables C1 $312.2 $313.2 $308.9 $281.6
Inventory C2 $41.1 $42.3 $46.3 $47.6
Derivative Financial Instruments E7 $43.6 $26.3 $2.4 $220.0
Other Financial Assets C3 $60.3 $32.2 $25.2 $12.1
Current Tax Assets $0.2 NA NA NA
Assets Classified as 'Held for sale' D1 $95.4 $171.6 $4.3 NA
Other Current Financial Assets C4 $4.7 $4.3 $4.3 $2.7
Total Current Assets $1,586.0 $1,713.7 $1,787.5 $1,979.5
NON-CURRENT ASSETS
Accounts receivables C1 $56.6 $129.0 $162.4 $191.6
Derivative Financial Instruments E7 $6.9 $23.2 $6.6 $64.0
Other financial assets C3 $234.7 $265.0 $292.5 $284.2
Investments accounted for using the equity method F2 $6.6 $4.0 $4.6 $8.2
Deferred Tax assets B5 $216.6 $423.5 $554.2 NA
Property, plant & equipment D2 $3,081.9 $2,872.8 $2,916.6 $3,031.0
Intangible assets D3 $564.3 $590.7 $617.2 $617.0
Other non-current financial assets C4 $26.0 $18.9 $14.2 $12.9
Total Non-Current Assets $4,193.6 $4,327.1 $4,568.3 $4,208.9
Total assets $5,779.6 $6,040.8 $6,355.8 $6,188.4
CURRENT LIABILITIES
Accounts payable C5 $701.5 $708.9 $679.9 $807.5
Interest-bearing liabilities E3 $440.3 $875.8 $280.9 $295.1
Derivative financial instruments E7 $45.6 $33.4 $57.1 $6.6
Provisions C6 $172.8 $170.9 $234.2 $269.0
Unearned Revenue C7 $939.3 $990.4 $1,074.2 $1,142.1
Other Current liabilities $0.3 $0.4 $22.0 $3.6
Total Current Liability $299.8 $2,779.8 $2,348.3 $253.9
NON-CURRENT LIABILITIES
Payable C5 $6.3 $9.3 $6.3 $5.6
Interest bearing liabilities E3 $2,321.9 $2,124.2 $2,152.4 $2,273.0
Derivative financial instruments E7 NA $8.0 $6.4 $0.2
Provisions C6 $122.4 $214.6 $263.5 $277.6
Unearned revenue C7 $2.0 NA NA NA
Other non-current assets $6.4 $6.1 $5.1 $13.1
Total Non-current Liabilities $2,459.0 $2,362.2 $2,433.7 $2,569.5
Total liabilities $4,758.8 $5,142.0 $4,782.0 $5,093.4
NET ASSETS (NET WORTH) $1,020.8 $898.8 $1,573.8 $1,095.0
EQUITY
Share capital E4 $1,152.9 $1,309.0 $2,243.7 $2,238.9
reserves $177.3 $117.2 $58.8 $268.3
retained earnings -$253.6 -$514.5 -$734.8 -$1,415.8
equity attributed to the owners of the company $1,076.6 $911.7 $1,567.7 $1,091.4
non-controlling interest F5 $55.8 -$12.9 $6.1 $3.6
Total Equity $1,020.8 $898.8 $1,573.8 $1,095.0

&"Verdana,Italic"&9This Balance Sheet is intended as a GUIDE ONLY and DOES NOT constitute financial advice, please verify and discuss your financial statements with a qualified accountant, solicitor or financial advisor.

Using this Balance Sheet

Using this Balance Sheet
This balance sheet contains a list of suggested assets and liabilities a typical business may have. You can edit these items by removing or adding rows and typing in your own items. Don’t forget to enter the financial years in the columns provided.
Please note: This sheet assumes all figures are GST inclusive.
Formulas
When you add your figures, the sheet will automatically calculate your totals and net assets at the bottom. If you are adding or removing rows please double-check your figures to ensure the calculations have been preserved.
Calculations
Net assets equals Total assets minus Total liabilities.
Working capital equals Curret assets minus Current liabilities.
This balance sheet is intended as a GUIDE ONLY and DOES NOT constitute financial advice, please always verify and discuss your financial statements with a qualified accountant, solicitor or financial advisor.
This balance sheet has been developed by business.gov.au, the Australian Government's principal business resource, located within the Department of Industry. Copies of the latest version of this spreadsheet can be downloaded from www.business.gov.au. If you need further information, assistance or referral about a small business issue, please contact us on 13 28 46.