Financial Statements

profileatgkd153
archive1.zip
Home>Business & Finance homework help>Accounting homework help>Financial Statements

Atlas Pearls Ltd Annual Income (Standardized).xls

Income Statement (702140)

Atlas Pearls Ltd
Annual Income Statement
[Standardized in USD Millions]
30-Jun-2017 30-Jun-2016 30-Jun-2015 30-Jun-2014 30-Jun-2013
Period Length 12 Months 12 Months 12 Months 12 Months 12 Months
UpdateDate Filed 27-Oct-2017 Filed 29-Sep-2016 Filed 23-Oct-2015 Filed 24-Oct-2014 Filed 26-Sep-2013
Filed Currency AUD AUD AUD AUD AUD
Exchange Rate (Period Average) 1.326804 1.372902 1.200257 1.089894 0.97416
Operating Revenue 12.3 13.1 9.8 14.6 3.6
Total Revenue 12.3 13.1 9.8 14.6 3.6
Cost of Revenue 6.7 4.5 9.3 7.5 3.2
Gross Profit 5.6 8.7 0.5 7.2 0.4
Wages and Salaries 2.8 3 3.9 3.9 1.7
Rent and Landing Fees 0.4 0.4 0.6 0.6 0.2
Other General and Administrative Expenses 0.9 1.8 1 0.9 1
General and Administrative Expense 4 5.2 5.5 5.4 2.9
Selling and Marketing 0.4 0.2 0.4 0.3 0.1
Selling, General and Administrative Expenses 4.4 5.3 5.9 5.8 3
Depreciation 0.2 0.3 0.5 0.3 0.1
Amortization of Intangibles 0.1 - - - -
Amortization 0.1 - - - -
Depreciation and Amortization 0.4 0.3 0.5 0.3 0.1
Depreciation, Amortization and Depletion 0.4 0.3 0.5 0.3 0.1
Provision for Doubtful Accounts - 0.2 - - -
Other Operating Expense 0.6 0.6 2 0.6 0.8
Total Operating Expense 5.3 6.4 8.4 6.6 3.9
Operating Income 0.2 2.2 -7.9 0.5 -3.6
Interest Income - Non-Operating 0 0 0 0 0
Interest Expense - Non-Operating 0.3 0.3 0.4 0.5 0.2
Net Non-Operating Interest Income (Expense) -0.3 -0.3 -0.4 -0.5 -0.2
Impairment of Capital Assets - 0.6 0.3 - -
Special Income (Charges) - -0.6 -0.3 - -
Earnings from Equity Interest -0.1 -0.1 0 -0.3 -
Other Non-Operating Income (Expenses) 0.8 0.8 2.2 1.5 0
Other Income (Expense) 0.7 0.1 1.9 1.3 0
Income Before Tax 0.6 2 -6.3 1.3 -3.8
Total Income Tax -0.1 1.3 0.4 -0.3 -1.5
Income After Tax 0.7 0.7 -6.8 1.7 -2.3
Net Income from Continuing Operations 0.7 0.7 -6.8 1.7 -2.3
Net Income 0.7 0.7 -6.8 1.7 -2.3
Net Income Available to Common Stockholders 0.7 0.7 -6.8 1.7 -2.3
Basic EPS 0 0 -0.02 0.01 -0.01
Basic EPS from Continuing Operations 0 0 -0.02 0.01 -0.01
Diluted EPS 0 0 -0.02 0.01 -0.01
Diluted EPS from Continuing Operations 0 0 -0.02 0.01 -0.01
Basic Average Shares 421.5 415.8 339.5 297.6 271.6
Diluted Average Shares 421.5 415.8 339.5 297.6 271.6
Interest Income 0 0 0 0 0
Interest Expense 0.3 0.3 0.4 0.5 0.2
Net Interest Income -0.3 -0.3 -0.4 -0.5 -0.2
Net Income Including Non-Controlling Interests 0.7 0.7 -6.8 1.7 -2.3
Net Income from Continuing and Discontinued Operations 0.7 0.7 -6.8 1.7 -2.3
Normalized Income 0.7 1.1 -6.5 1.7 -2.3
Basic EPS from Continuing & Discontinued Operations 0 0 -0.02 0.01 -0.01
Diluted EPS from Continuing & Discontinued Operations 0 0 -0.02 0.01 -0.01
Net Income Before Extraord Items 0.7 0.7 -6.8 1.7 -2.3
Total Unusual Items - -0.6 -0.3 - -
Total Unusual Items Excluding Goodwill - -0.6 -0.3 - -
Tax Rate 11.95% 30.00% 6.85% 24.36% -
Tax Effect of Unusual Items - -0.2 0 - -
Basic Normalized EPS 0 0 -0.02 0.01 -0.01
Diluted Normalized EPS 0 0 -0.02 0.01 -0.01
EBITDA 1.3 2.6 -5.5 2.1 -3.4
Normalized EBITDA 1.3 3.2 -5.2 2.1 -3.4
Reconciled Cost of Revenue 6.7 4.5 9.3 7.5 3.2
Reconciled Depreciation 0.4 0.3 0.5 0.3 0.1
EBIT 1 2.3 -5.9 1.8 -3.5

Atlas Pearls Ltd Annual Ratios.xls

Ratios (702140)

Atlas Pearls Ltd
Annual Ratios
[USD Millions]
30-Jun-2017 30-Jun-2016 30-Jun-2015 30-Jun-2014 30-Jun-2013
Financial Strength
Current Ratio 4.26 1.75 1.67 2.14 -
Quick/Acid Test Ratio 0.96 0.66 0.54 0.52 -
Working Capital (1) 7.9 4.2 3.0 9.7 8.1
Long-Term Debt/Equity 0.12 0.00 0.01 0.00 -
Total Debt/Equity 0.13 0.16 0.17 0.18 -
Long-Term Debt/Total Capital 0.11 0.00 0.01 0.00 -
Total Debt/Total Capital 0.12 0.16 0.17 0.18 0.20
Interest Coverage 2.74 7.73 -15.09 3.84 -
Payout Ratio 0.00% 0.00% 0.00% 0.00% 0.00%
Effective Tax Rate - 65.27% - - -
Total Capitalization (1) 22.8 19.2 18.5 27.2 24.7
Efficiency
Asset Turnover 0.47 0.55 0.33 0.42 -
Inventory Turnover 3.98 1.29 1.06 0.59 -
Days In Inventory 91.62 282.81 343.79 618.03 -
Receivables Turnover 54.84 74.96 9.14 11.82 -
Days Receivables Outstanding 6.66 4.87 39.93 30.87 -
Revenue/Employee (1) 11,789 14,768 9,995 15,957 -
Operating Income/Employee (1) 239 2,486 - 590 -3,985
EBITDA/Employee (1) 1,256 2,947 -5,561 2,278 -3,781
Profitability
Gross Margin 45.52% 65.86% 4.76% 48.92% -
Operating Margin 2.03% 16.83% -80.43% 3.70% -
EBITDA Margin 10.66% 19.95% -55.64% 14.28% -
EBIT Margin 7.77% 17.74% -60.64% 12.38% -
Pretax Margin 4.94% 15.45% -64.66% 9.15% -
Net Profit Margin 5.52% 5.37% -69.08% 11.38% -
R&D Expense/Revenue - - - - -
COGS/Revenue 54.48% 34.14% 95.24% 51.08% 89.92%
SG&A Expense/Revenue 35.73% 40.63% 60.12% 39.51% 82.44%
Management Effectiveness
Return on Assets 2.61% 2.94% -22.67% 4.74% -
Return on Equity 3.45% 3.89% -30.82% 6.64% -
Valuation
Free Cash Flow/Share (1) 0.00 0.00 -0.01 0.00 -0.01
Operating Cash Flow/Share (1) 0.00 0.00 0.00 0.00 0.00
(1)-ExchangeRate: AUD to USD Period End Date 1.304477 1.347012 1.301738 1.061121 1.078131
Current Market Multiples
Market Cap/Earnings (TTM) -7.98
Market Cap/Equity (MRQ) 0.36
Market Cap/Revenue (TTM) 0.57
Market Cap/EBIT (TTM) -6.71
Market Cap/EBITDA (TTM) -9.57
Enterprise Value/Earnings (TTM) -9.92
Enterprise Value/Equity (MRQ) 0.45
Enterprise Value/Revenue (TTM) 0.71
Enterprise Value/EBIT (TTM) -8.35
Enterprise Value/EBITDA (TTM) -11.90

Atlas Pearls Ltd Interim Income (Standardized).xls

Income Statement (702140)

Atlas Pearls Ltd
Interim Income Statement
[Standardized in USD Millions]
30-Dec-2017 30-Jun-2017 30-Dec-2016 30-Jun-2016 30-Dec-2015
Period Length 6 Months 6 Months 6 Months 6 Months 6 Months
UpdateDate Filed 26-Feb-2018 Filed 30-Jun-2017 Filed 28-Feb-2017 Filed 30-Jun-2016 Filed 29-Feb-2016
Filed Currency AUD AUD AUD AUD AUD
Exchange Rate (Period Average) 1.284411 1.327365 1.326562 1.363085 1.382656
Operating Revenue 4.9 6.8 5.5 8.1 5.1
Total Revenue 4.9 6.8 5.5 8.1 5.1
Cost of Revenue 3.8 4.2 2.5 2.5 1.9
Gross Profit 1.2 2.6 3 5.5 3.1
Wages and Salaries 1.3 1.5 1.3 1.8 1.3
Rent and Landing Fees 0.2 - - - -
Other General and Administrative Expenses 0.6 0 0.9 1.1 0.7
General and Administrative Expense 2.1 1.8 2.2 3.2 2
Selling and Marketing 0.2 0.2 0.2 0.1 0.1
Selling, General and Administrative Expenses 2.3 2 2.4 3.3 2.1
Depreciation 0.1 0.1 0.2 0.1 0.2
Depreciation and Amortization 0.1 0.2 0.2 0.1 0.2
Depreciation, Amortization and Depletion 0.1 0.2 0.2 0.1 0.2
Other Operating Expense 0.1 0.6 0 - -
Total Operating Expense 2.5 2.8 2.5 4.3 2.2
Operating Income -1.3 -0.3 0.5 1.3 0.9
Interest Income - Non-Operating 0 0 0 0 0
Interest Expense - Non-Operating 0.1 0.2 0.2 0.2 0.1
Net Non-Operating Interest Income (Expense) -0.1 -0.2 -0.2 -0.1 -0.1
Impairment of Capital Assets - - - 0.6 0
Special Income (Charges) - - - -0.6 0
Earnings from Equity Interest - - -0.1 0 -0.1
Other Non-Operating Income (Expenses) 0.1 0.4 0.4 0.4 0.4
Other Income (Expense) 0.1 0.4 0.3 -0.2 0.3
Income Before Tax -1.3 0 0.6 1 1.1
Total Income Tax -0.1 -0.4 0.3 0.6 0.7
Income After Tax -1.2 0.4 0.3 0.4 0.4
Net Income from Continuing Operations -1.2 0.4 0.3 0.4 0.4
Net Income -1.2 0.4 0.3 0.4 0.4
Net Income Available to Common Stockholders -1.2 0.4 0.3 0.4 0.4
Basic EPS 0 0 0 0 0
Basic EPS from Continuing Operations 0 0 0 0 0
Diluted EPS 0 0 0 0 0
Diluted EPS from Continuing Operations 0 0 0 0 0
Basic Average Shares 422.9 422.9 420.2 420.3 411.4
Diluted Average Shares 422.9 422.9 420.2 420.3 443.5
Interest Income 0 0 0 0 0
Interest Expense 0.1 0.2 0.2 0.2 0.1
Net Interest Income -0.1 -0.2 -0.2 -0.1 -0.1
Net Income Including Non-Controlling Interests -1.2 0.4 0.3 0.4 0.4
Net Income from Continuing and Discontinued Operations -1.2 0.4 0.3 0.4 0.4
Normalized Income -1.2 0.4 0.3 0.7 0.4
Basic EPS from Continuing & Discontinued Operations 0 0 0 0 0
Diluted EPS from Continuing & Discontinued Operations 0 0 0 0 0
Net Income Before Extraord Items -1.2 0.4 0.3 0.4 0.4
Total Unusual Items - - - -0.6 0
Total Unusual Items Excluding Goodwill - - - -0.6 0
Tax Rate 37.23% 11.95% 30.00% 30.00% 30.00%
Tax Effect of Unusual Items - - - -0.2 0
Basic Normalized EPS 0 0 0 0 0
Diluted Normalized EPS 0 0 0 0 0
EBITDA -1.1 0.4 1 1.3 1.4
Normalized EBITDA -1.1 0.4 1 1.8 1.4
Reconciled Cost of Revenue 3.8 4.2 2.5 2.5 1.9
Reconciled Depreciation 0.1 0.2 0.2 0.1 0.2
EBIT -1.2 0.2 0.8 1.1 1.2

Atlas Pearls Ltd Annual Balance (Standardized).xls

Income Statement (702140)

Atlas Pearls Ltd
Annual Income Statement
[Standardized in USD Millions]
30-Jun-2017 30-Jun-2016 30-Jun-2015 30-Jun-2014 30-Jun-2013
Period Length 12 Months 12 Months 12 Months 12 Months 12 Months
UpdateDate Filed 27-Oct-2017 Filed 29-Sep-2016 Filed 23-Oct-2015 Filed 24-Oct-2014 Filed 26-Sep-2013
Filed Currency AUD AUD AUD AUD AUD
Exchange Rate (Period Average) 1.326804 1.372902 1.200257 1.089894 0.97416
Operating Revenue 12.3 13.1 9.8 14.6 3.6
Total Revenue 12.3 13.1 9.8 14.6 3.6
Cost of Revenue 6.7 4.5 9.3 7.5 3.2
Gross Profit 5.6 8.7 0.5 7.2 0.4
Wages and Salaries 2.8 3 3.9 3.9 1.7
Rent and Landing Fees 0.4 0.4 0.6 0.6 0.2
Other General and Administrative Expenses 0.9 1.8 1 0.9 1
General and Administrative Expense 4 5.2 5.5 5.4 2.9
Selling and Marketing 0.4 0.2 0.4 0.3 0.1
Selling, General and Administrative Expenses 4.4 5.3 5.9 5.8 3
Depreciation 0.2 0.3 0.5 0.3 0.1
Amortization of Intangibles 0.1 - - - -
Amortization 0.1 - - - -
Depreciation and Amortization 0.4 0.3 0.5 0.3 0.1
Depreciation, Amortization and Depletion 0.4 0.3 0.5 0.3 0.1
Provision for Doubtful Accounts - 0.2 - - -
Other Operating Expense 0.6 0.6 2 0.6 0.8
Total Operating Expense 5.3 6.4 8.4 6.6 3.9
Operating Income 0.2 2.2 -7.9 0.5 -3.6
Interest Income - Non-Operating 0 0 0 0 0
Interest Expense - Non-Operating 0.3 0.3 0.4 0.5 0.2
Net Non-Operating Interest Income (Expense) -0.3 -0.3 -0.4 -0.5 -0.2
Impairment of Capital Assets - 0.6 0.3 - -
Special Income (Charges) - -0.6 -0.3 - -
Earnings from Equity Interest -0.1 -0.1 0 -0.3 -
Other Non-Operating Income (Expenses) 0.8 0.8 2.2 1.5 0
Other Income (Expense) 0.7 0.1 1.9 1.3 0
Income Before Tax 0.6 2 -6.3 1.3 -3.8
Total Income Tax -0.1 1.3 0.4 -0.3 -1.5
Income After Tax 0.7 0.7 -6.8 1.7 -2.3
Net Income from Continuing Operations 0.7 0.7 -6.8 1.7 -2.3
Net Income 0.7 0.7 -6.8 1.7 -2.3
Net Income Available to Common Stockholders 0.7 0.7 -6.8 1.7 -2.3
Basic EPS 0 0 -0.02 0.01 -0.01
Basic EPS from Continuing Operations 0 0 -0.02 0.01 -0.01
Diluted EPS 0 0 -0.02 0.01 -0.01
Diluted EPS from Continuing Operations 0 0 -0.02 0.01 -0.01
Basic Average Shares 421.5 415.8 339.5 297.6 271.6
Diluted Average Shares 421.5 415.8 339.5 297.6 271.6
Interest Income 0 0 0 0 0
Interest Expense 0.3 0.3 0.4 0.5 0.2
Net Interest Income -0.3 -0.3 -0.4 -0.5 -0.2
Net Income Including Non-Controlling Interests 0.7 0.7 -6.8 1.7 -2.3
Net Income from Continuing and Discontinued Operations 0.7 0.7 -6.8 1.7 -2.3
Normalized Income 0.7 1.1 -6.5 1.7 -2.3
Basic EPS from Continuing & Discontinued Operations 0 0 -0.02 0.01 -0.01
Diluted EPS from Continuing & Discontinued Operations 0 0 -0.02 0.01 -0.01
Net Income Before Extraord Items 0.7 0.7 -6.8 1.7 -2.3
Total Unusual Items - -0.6 -0.3 - -
Total Unusual Items Excluding Goodwill - -0.6 -0.3 - -
Tax Rate 11.95% 30.00% 6.85% 24.36% -
Tax Effect of Unusual Items - -0.2 0 - -
Basic Normalized EPS 0 0 -0.02 0.01 -0.01
Diluted Normalized EPS 0 0 -0.02 0.01 -0.01
EBITDA 1.3 2.6 -5.5 2.1 -3.4
Normalized EBITDA 1.3 3.2 -5.2 2.1 -3.4
Reconciled Cost of Revenue 6.7 4.5 9.3 7.5 3.2
Reconciled Depreciation 0.4 0.3 0.5 0.3 0.1
EBIT 1 2.3 -5.9 1.8 -3.5

Balance Sheet (702140)

Atlas Pearls Ltd
Annual Balance Sheet
[Standardized in USD Millions]
30-Jun-2017 30-Jun-2016 30-Jun-2015 30-Jun-2014 30-Jun-2013
UpdateDate Filed 27-Oct-2017 Filed 29-Sep-2016 Filed 23-Oct-2015 Filed 24-Oct-2014 Filed 26-Sep-2013
Filed Currency AUD AUD AUD AUD AUD
Exchange Rate 1.304477 1.347012 1.301738 1.061121 1.078131
Cash 1.7 3.2 2 1.6 1.6
Cash and Cash Equivalents 1.7 3.2 2 1.6 1.6
Cash, Cash Equivalents and Short-Term Investments 1.7 3.2 2 1.6 1.6
Accounts Receivable 0.3 0.2 0.2 2.2 0.3
Other Receivables 0.4 0.4 0.3 0.6 0.7
Receivables Adjustments 0 - - - -
Total Receivables 0.7 0.5 0.4 2.8 1
Inventories - Raw Materials 0.4 1 0.7 1 2.3
Inventories - Finished Goods - - - 1.3 1.1
Inventories - Other 0.8 1.2 5 11.4 8.8
Inventories Adjustments - -0.1 -0.6 - -
Total Inventory 1.2 2.2 5.1 13.7 12.1
Hedging Assets - Current 0.1 - 0 - -
Other Current Assets 6.7 4 - - -
Total Current Assets 10.3 9.9 7.5 18.1 14.7
Land and Improvements 2.2 1.2 1.1 1.1 1
Machinery and Equipment 5.7 5.6 5.9 6.1 6.1
Leases 0.8 0.8 1 1 0.9
Property/Plant/Equipment - Gross 8.7 7.6 7.9 8.2 8
Accumulated Depreciation -4.7 -4.1 -4.5 -4 -3.9
Property/Plant/Equipment - Net 4.1 3.5 3.4 4.1 4.2
Other Intangible Assets - 0.1 0.2 0.4 -
Goodwill and Other Intangible Assets - 0.1 0.2 0.4 -
Non-Current Accounts Receivable 0.9 0.8 1.2 0.1 0.3
Investments in Associates at Cost - 0.1 0.2 0 0.3
Long-Term Equity Investments - 0.1 0.2 0 0.3
Long-Term Investments - 0.1 0.2 0 0.3
Deferred Taxes - Non-Current Assets 2.8 2.3 2.6 4.3 2.7
Non-Current Deferred Assets 2.8 2.3 2.6 4.3 2.7
Other Long-Term Assets 8.1 9.1 8.6 11.4 10.9
Total Non-Current Assets 15.9 15.9 16.2 20.4 18.4
Total Assets 26.2 25.8 23.8 38.5 33.1
Accounts Payable 0.4 0.2 0.2 1.6 0.5
Other Payables 1.6 1.6 1.1 1.4 1.6
Payables 2 1.9 1.3 3 2.2
Current Provisions 0.2 0.2 - 0.8 0
Other Short-Term Borrowings 0.2 3.1 3 4.7 4
Current Debt 0.2 3.1 3 4.7 4
Current Capital Lease Obligation - 0 0 0.1 0.1
Current Debt and Capital Lease Obligation 0.2 3.1 3 4.7 4.1
Deferred Taxes - Current Liabilities - 0.5 0.2 -0.1 0.2
Current Deferred Liabilities - 0.5 0.2 -0.1 0.2
Total Current Liabilities 2.4 5.7 4.5 8.5 6.6
Long-Term Provisions 0 - - - -
Long-Term Debt 2.5 0 0.1 0.1 0.7
Long-Term Capital Lease Obligation - - 0 0 0
Long-Term Debt and Capital Lease Obligation 2.5 0 0.1 0.1 0.8
Deferred Taxes - Non-Current Liabilities 1 1 0.7 2.7 1.4
Non-Current Deferred Liabilities 1 1 0.7 2.7 1.4
Derivative Product Liabilities - - - - 0.4
Total Non-Current Liabilities 3.5 1 0.8 2.9 2.6
Total Liabilities 5.9 6.7 5.4 11.3 9.2
Common Stock 28.3 27.2 28 30.3 28
Capital Stock 28.3 27.2 28 30.3 28
Retained Earnings (Accumulated Deficit) -1.2 -1.8 -2.6 4.4 2.7
Translation Adjustment -7.5 -6.8 -7.5 -8.2 -7.3
Revaluation Reserve 0.1 - - - -
Other Equity Adjustments 0.6 0.5 0.5 0.6 0.5
Gains (Losses) Not Affecting Retained Earnings -6.8 -6.2 -7 -7.6 -6.8
Stockholders' Equity 20.3 19.2 18.4 27.1 23.9
Total Equity 20.3 19.2 18.4 27.1 23.9
Total Liabilities and Shareholders’ Equity 26.2 25.8 23.8 38.5 33.1
Net Tangible Assets 20.3 19.1 18.2 26.8 23.9
Working Capital 7.9 4.2 3 9.7 8.1
Invested Capital 23 22.3 21.5 31.9 28.7
Capital Lease Obligations - 0 0 0.1 0.2
Total Debt 2.7 3.1 3.1 4.9 4.9
Net Debt 1 - 1.1 3.2 3.1
Total Capitalization 22.8 19.2 18.5 27.2 24.7
Common Stock Equity 20.3 19.2 18.4 27.1 23.9
Total Common Shares Outstanding 417.9 419.4 414.3 319.5 281.7
Shares Issued 417.9 419.4 414.3 319.5 281.7
Tangible Book Value 20.3 19.1 18.2 26.8 23.9
Employees 1060 907 905 941 807

Cash Flows (702140)

Atlas Pearls Ltd
Annual Cash Flows
[Standardized in USD Millions]
30-Jun-2017 30-Jun-2016 30-Jun-2015 30-Jun-2014 30-Jun-2013
Period Length 12 Months 12 Months 12 Months 12 Months 12 Months
UpdateDate Filed 27-Oct-2017 Filed 29-Sep-2016 Filed 23-Oct-2015 Filed 24-Oct-2014 Filed 26-Sep-2013
Filed Currency AUD AUD AUD AUD AUD
Exchange Rate (Period Average) 1.326804 1.372902 1.200257 1.089894 0.97416
Cash Receipts from Customers 12 12.9 12 12.5 3.1
Other Cash Receipts 0.3 0.3 0.4 0.4 0.3
Cash Receipts, Total 12.3 13.1 12.4 12.9 3.4
Cash Payments to Suppliers -11.7 -10.7 -11.6 -12.6 -6.8
Cash Payments, Total -11.7 -10.7 -11.6 -12.6 -6.8
Interest Paid, Direct Method -0.2 -0.2 -0.3 -0.2 -0.2
Interest Received, Direct Method 0 0 0 0 0
Tax Paid (Refund), Direct Method -0.4 -0.4 -0.1 -0.3 2.4
Cash from Operating Activities, Direct Method -0.1 1.8 0.4 -0.2 -1.2
Purchase of Property/Plant/Equipment -1 -0.3 -1.7 -1.1 -0.2
Net Purchase (Sale) of Property/Plant/Equipment -1 -0.3 -1.7 -1.1 -0.2
Purchase of Investments -0.2 -0.1 -0.4 0 -
Investment, Net -0.2 -0.1 -0.4 0 -
Sale of Business - - 0.2 - -
Net Acquisition (Sale) of Business - - 0.2 - -
Other Investing Cash Flow - - - - 0
Cash from Investing Activities -1.2 -0.5 -1.9 -1.2 -0.3
Long-Term Debt Issued 2.6 - - - 1.1
Long-Term Debt Reduction -3 -0.2 -0.1 -0.3 -1.7
Long-Term Debt, Net -0.4 -0.2 -0.1 -0.3 -0.6
Issuance (Retirement) of Debt, Net -0.4 -0.2 -0.1 -0.3 -0.6
Sale/Issuance of Common - - 2.6 1.7 1.7
Repurchase/Retirement of Common - - -0.2 0 0
Common Stock, Net - - 2.4 1.6 1.6
Other Financing Cash Flow - - - 0 -
Cash from Financing Activities -0.4 -0.2 2.4 1.3 1.1
Net Cash - Beginning Balance 3.3 1.9 1.4 1.6 2.2
Net Change in Cash -1.6 1.2 0.8 -0.1 -0.4
Foreign Exchange Effects -0.1 0 0 0 0
Net Cash - Ending Balance 1.6 3.2 2.2 1.5 1.8
Capital Expenditures -1 -0.3 -1.7 -1.1 -0.2
Issuance of Capital Stock - - 2.6 1.7 1.7
Total Debt Issued 2.6 - - - 1.1
Total Debt Reduction -3 -0.2 -0.1 -0.3 -1.7
Repurchase of Capital Stock - - -0.2 0 0
Cash Taxes Paid 0.4 0.4 0.1 0.3 -2.4
Cash Interest Paid 0.2 0.2 0.3 0.2 0.2
Free Cash Flow -1 1.5 -1.3 -1.4 -1.4

Atlas Pearls Ltd Ratio Comparisons.xls

Ratio Comparisons (702140)

Atlas Pearls Ltd
Ratio Comparisons
Traded: Australian Securities Exchange Limited: ATP Financials in: USD (actual units)
Industry: Luxury Goods As of 29-Jun-2018
Sector: Consumer Cyclical
Company Industry Sector
Valuation Ratios
P/E Ratio - 46.95 26.46
Price/Revenue 0.66 1.79 1.45
Price/Book 0.42 3.71 4.57
Price to Cash Flow per Share 10.59 8.43 0.81
Price to Free Cash Flow per Share - 10.29 3.81
Dividends
Dividend Yield - 2.15% 1.16%
Payout Ratio 0.00% 107.84% 39.07%
Financial Strength
Quick/Acid Test Ratio 0.96 1.30 0.77
Current Ratio 4.26 3.15 1.25
Total Debt/Equity 0.13 0.73 1.36
Profitability Ratios (%)
Gross Margin 45.52% 47.58% 28.59%
EBITDA Margin (TTM) -6.00% 12.59% 13.60%
Operating Margin (TTM) -13.03% 9.01% 9.02%
Pretax Margin (TTM) -11.12% 7.30% 7.74%
Net Profit Margin (TTM) -6.98% 5.73% 5.77%
Effective Tax Rate (TTM) - 0.00% 31.05%
Management Effectiveness (%)
Return on Assets (TTM) -3.10% 3.47% 4.84%
Return on Average Investment (TTM) -2.84% 0.00% 15.66%
Return on Equity (TTM) -4.09% 7.80% 17.16%
Efficiency
Revenue/Employee (TTM) 14,429.07 355,761.08 261,504.92
Receivables Turnover (TTM) 51.45 9.64 7.12
Inventory Turnover (TTM) 4.67 1.73 5.64
Asset Turnover (TTM) 0.44 0.91 0.88

Atlas Pearls Ltd Annual Cash Flow (Standardized).xls

Cash Flows (702140)

Atlas Pearls Ltd
Annual Cash Flows
[Standardized in USD Millions]
30-Jun-2017 30-Jun-2016 30-Jun-2015 30-Jun-2014 30-Jun-2013
Period Length 12 Months 12 Months 12 Months 12 Months 12 Months
UpdateDate Filed 27-Oct-2017 Filed 29-Sep-2016 Filed 23-Oct-2015 Filed 24-Oct-2014 Filed 26-Sep-2013
Filed Currency AUD AUD AUD AUD AUD
Exchange Rate (Period Average) 1.326804 1.372902 1.200257 1.089894 0.97416
Cash Receipts from Customers 12 12.9 12 12.5 3.1
Other Cash Receipts 0.3 0.3 0.4 0.4 0.3
Cash Receipts, Total 12.3 13.1 12.4 12.9 3.4
Cash Payments to Suppliers -11.7 -10.7 -11.6 -12.6 -6.8
Cash Payments, Total -11.7 -10.7 -11.6 -12.6 -6.8
Interest Paid, Direct Method -0.2 -0.2 -0.3 -0.2 -0.2
Interest Received, Direct Method 0 0 0 0 0
Tax Paid (Refund), Direct Method -0.4 -0.4 -0.1 -0.3 2.4
Cash from Operating Activities, Direct Method -0.1 1.8 0.4 -0.2 -1.2
Purchase of Property/Plant/Equipment -1 -0.3 -1.7 -1.1 -0.2
Net Purchase (Sale) of Property/Plant/Equipment -1 -0.3 -1.7 -1.1 -0.2
Purchase of Investments -0.2 -0.1 -0.4 0 -
Investment, Net -0.2 -0.1 -0.4 0 -
Sale of Business - - 0.2 - -
Net Acquisition (Sale) of Business - - 0.2 - -
Other Investing Cash Flow - - - - 0
Cash from Investing Activities -1.2 -0.5 -1.9 -1.2 -0.3
Long-Term Debt Issued 2.6 - - - 1.1
Long-Term Debt Reduction -3 -0.2 -0.1 -0.3 -1.7
Long-Term Debt, Net -0.4 -0.2 -0.1 -0.3 -0.6
Issuance (Retirement) of Debt, Net -0.4 -0.2 -0.1 -0.3 -0.6
Sale/Issuance of Common - - 2.6 1.7 1.7
Repurchase/Retirement of Common - - -0.2 0 0
Common Stock, Net - - 2.4 1.6 1.6
Other Financing Cash Flow - - - 0 -
Cash from Financing Activities -0.4 -0.2 2.4 1.3 1.1
Net Cash - Beginning Balance 3.3 1.9 1.4 1.6 2.2
Net Change in Cash -1.6 1.2 0.8 -0.1 -0.4
Foreign Exchange Effects -0.1 0 0 0 0
Net Cash - Ending Balance 1.6 3.2 2.2 1.5 1.8
Capital Expenditures -1 -0.3 -1.7 -1.1 -0.2
Issuance of Capital Stock - - 2.6 1.7 1.7
Total Debt Issued 2.6 - - - 1.1
Total Debt Reduction -3 -0.2 -0.1 -0.3 -1.7
Repurchase of Capital Stock - - -0.2 0 0
Cash Taxes Paid 0.4 0.4 0.1 0.3 -2.4
Cash Interest Paid 0.2 0.2 0.3 0.2 0.2
Free Cash Flow -1 1.5 -1.3 -1.4 -1.4

Atlas Pearls Ltd Interim Cash Flow (Standardized).xls

Cash Flows (702140)

Atlas Pearls Ltd
Interim Cash Flows
[Standardized in USD Millions]
30-Dec-2017 30-Jun-2017 30-Dec-2016 30-Jun-2016 30-Dec-2015
Period Length 6 Months 6 Months 6 Months 6 Months 6 Months
UpdateDate Filed 26-Feb-2018 Filed 30-Jun-2017 Filed 28-Feb-2017 Filed 30-Jun-2016 Filed 29-Feb-2016
Filed Currency AUD AUD AUD AUD AUD
Exchange Rate (Period Average) 1.284411 1.327365 1.326562 1.363085 1.382656
Cash Receipts from Customers 5.6 6.5 5.5 7.8 5
Other Cash Receipts 0.2 0.2 0.1 0 0.3
Cash Receipts, Total 5.8 6.7 5.6 7.9 5.3
Cash Payments to Suppliers -5.7 -5.9 -5.8 -5.9 -4.8
Cash Payments, Total -5.7 -5.9 -5.8 -5.9 -4.8
Interest Paid, Direct Method -0.1 -0.1 -0.1 -0.1 -0.1
Interest Received, Direct Method 0 0 0 0 0
Tax Paid (Refund), Direct Method -0.1 0.2 -0.6 0.1 -0.5
Cash from Operating Activities, Direct Method -0.2 0.9 -1 2 -0.1
Purchase of Property/Plant/Equipment -0.3 -0.5 -0.5 -0.1 -0.3
Net Purchase (Sale) of Property/Plant/Equipment -0.3 -0.5 -0.5 -0.1 -0.3
Cash from Investing Activities -0.3 -0.6 -0.5 -0.2 -0.3
Long-Term Debt Issued - 2.6 0.1 - 0.9
Long-Term Debt Reduction - -2.5 -0.5 0.1 -0.2
Long-Term Debt, Net - 0.1 -0.4 -0.8 0.6
Issuance (Retirement) of Debt, Net - 0.1 -0.4 -0.8 0.6
Repurchase/Retirement of Common - - - - 0
Common Stock, Net - - - - 0
Cash from Financing Activities - 0.1 -0.4 -0.8 0.6
Net Cash - Beginning Balance 1.7 1.3 3.3 2.2 1.9
Net Change in Cash -0.5 0.3 -1.9 1 0.2
Foreign Exchange Effects 0 -0.1 0 0.1 0
Net Cash - Ending Balance 1.2 1.6 1.3 3.2 2.1
Capital Expenditures -0.3 -0.5 -0.5 -0.1 -0.3
Total Debt Issued - 2.6 0.1 - 0.9
Total Debt Reduction - -2.5 -0.5 0.1 -0.2
Repurchase of Capital Stock - - - - 0
Cash Taxes Paid 0.1 -0.2 0.6 -0.1 0.5
Cash Interest Paid 0.1 0.1 0.1 0.1 0.1
Free Cash Flow -0.5 0.5 -1.5 1.9 -0.4

Atlas Pearls Ltd Financial Health.xls

Financial Health (702140)

Atlas Pearls Ltd
Financial Health Report
[USD Millions]
Key Indicators USD (mil)
Quarter Ending 30-Dec-2017 Quarter Ending Yr Ago Annual Year End 30-Jun-2017 1 Year Growth 3 Year Growth 5 Year Growth
Total Revenue (1) 4.9 -9.85% 12.3 -9.65% 0.76% 7.44%
Operating Income (1) -1.3 -229.64% 0.2 -89.12% -17.53% -17.98%
Net Income (1) -1.2 -416.60% 0.7 -6.97% -20.80% -8.53%
Basic EPS (1) 0.00 -408.33% 0.00 -8.70% -29.89% -20.94%
Capital Expenditures (2) -0.3 -7.34% -1.0 189.52% 1.92% 7.74%
Free Cash Flow (2) -0.5 13.97% -1.0 -167.65% -2.63% 2.72%
Total Assets (3) 25.4 -1.34% 26.2 -1.81% -5.74% 0.34%
Total Liabilities (3) 6.5 -0.80% 5.9 -13.89% -13.63% -3.79%
Total Long-Term Debt 2.5 3,555.05% 2.5 9,586.17% 230.55% 115.17%
Employees (3) - - 1060 16.87% 4.05% 4.76%
Total Common Shares Outstanding (3) - - 417.9 -0.34% 9.36% 12.77%
Market Cap 8.8 -28.39% 8.3 -19.03% -26.29% 0.61%
1-ExchangeRate: AUD to USD Average for Period 1.284411 1.326804
2-ExchangeRate: AUD to USD Average for Period 1.284411 1.326804
3-ExchangeRate: AUD to USD Period End Date 1.283015 1.304477
Key Ratios
30-Jun-2017 30-Jun-2016 30-Jun-2015 30-Jun-2014
Profitability
Gross Margin 45.52% 65.86% 4.76% 48.92%
Operating Margin 2.03% 16.83% -80.43% 3.70%
Pretax Margin 4.94% 15.45% -64.66% 9.15%
Net Profit Margin 5.52% 5.37% -69.08% 11.38%
Financial Strength
Current Ratio 4.26 1.75 1.67 2.14
Long-Term Debt/Equity 0.12 0.00 0.01 0.00
Total Debt/Equity 0.13 0.16 0.17 0.18
Interest Coverage 2.74 7.73 -15.09 3.84
Management Effectiveness
Return on Assets 2.61% 2.94% -22.67% 4.74%
Return on Equity 3.45% 3.89% -30.82% 6.64%
Efficiency
Receivables Turnover 54.84 74.96 9.14 11.82
Inventory Turnover 3.98 1.29 1.06 0.59
Asset Turnover 0.47 0.55 0.33 0.42
Market Valuation USD (mil)
Revenue/Share 0.03 . Book Value/Share 0.04
Price/Book 0.42 . Market Cap (1) 7.5
Enterprise Value (2) 9.1 .
1-ExchangeRate: AUD to USD on 20-Jul-2018 1.364767
2-ExchangeRate: AUD to USD on 20-Jul-2018 1.364767

Atlas Pearls Ltd Interim Balance (Standardized).xls

Balance Sheet (702140)

Atlas Pearls Ltd
Interim Balance Sheet
[Standardized in USD Millions]
30-Dec-2017 30-Jun-2017 30-Dec-2016 30-Jun-2016 30-Dec-2015
UpdateDate Filed 26-Feb-2018 Filed 30-Jun-2017 Filed 28-Feb-2017 Filed 30-Jun-2016 Filed 29-Feb-2016
Filed Currency AUD AUD AUD AUD AUD
Exchange Rate 1.283015 1.304477 1.385064 1.347012 1.371322
Cash 1.2 1.7 1.3 3.2 2.1
Cash and Cash Equivalents 1.2 1.7 1.3 3.2 2.1
Cash, Cash Equivalents and Short-Term Investments 1.2 1.7 1.3 3.2 2.1
Accounts Receivable 0.7 0.3 0.6 0.2 0.5
Other Receivables - 0.4 - 0.4 -
Receivables Adjustments - 0 - - -
Total Receivables 0.7 0.7 0.6 0.5 0.5
Inventories - Raw Materials - 0.4 - 1 -
Inventories - Other - 0.8 - 1.2 -
Inventories Adjustments - - - -0.1 -
Total Inventory 2.2 1.2 2.7 2.2 3
Assets Held For Sale - Current - - - - 0.2
Hedging Assets - Current 0.1 0.1 0.2 - -
Other Current Assets 6.2 6.7 4.1 4 4.5
Total Current Assets 10.3 10.3 8.8 9.9 10.3
Land and Improvements - 2.2 - 1.2 -
Machinery and Equipment 4 5.7 3.6 5.6 3.3
Leases - 0.8 - 0.8 -
Property/Plant/Equipment - Gross 4 8.7 3.6 7.6 3.3
Accumulated Depreciation - -4.7 - -4.1 -
Property/Plant/Equipment - Net 4 4.1 3.6 3.5 3.3
Other Intangible Assets - - 0.1 0.1 0.2
Goodwill and Other Intangible Assets - - 0.1 0.1 0.2
Non-Current Accounts Receivable - 0.9 - 0.8 -
Investments in Associates at Cost - - - 0.1 -
Long-Term Equity Investments - - - 0.1 -
Long-Term Investments - - - 0.1 -
Deferred Taxes - Non-Current Assets 2.9 2.8 2.1 2.3 2.2
Non-Current Deferred Assets 2.9 2.8 2.1 2.3 2.2
Other Long-Term Assets 8.2 8.1 9.9 9.1 8.1
Total Non-Current Assets 15.1 15.9 15.7 15.9 13.8
Total Assets 25.4 26.2 24.6 25.8 24.1
Accounts Payable 1.8 0.4 1.7 0.2 1.4
Other Payables - 1.6 - 1.6 -
Payables 1.8 2 1.7 1.9 1.4
Other Payables and Accrued Expenses 1.8 2 1.7 1.9 1.4
Current Provisions - 0.2 - 0.2 -
Other Short-Term Borrowings 0.3 0.2 2.6 3.1 3.5
Current Debt 0.3 0.2 2.6 3.1 3.5
Current Capital Lease Obligation - - - 0 -
Current Debt and Capital Lease Obligation 0.3 0.2 2.6 3.1 3.5
Deferred Taxes - Current Liabilities 0.1 - 0.1 0.5 0.2
Current Deferred Liabilities 0.1 - 0.1 0.5 0.2
Other Current liabilities 0.8 - - - -
Total Current Liabilities 3.1 2.4 4.4 5.7 5.1
Long-Term Provisions - 0 - - -
Long-Term Debt 2.5 2.5 0 0 0.1
Long-Term Debt and Capital Lease Obligation 2.5 2.5 0 0 0.1
Deferred Taxes - Non-Current Liabilities 0.8 1 1 1 0.8
Non-Current Deferred Liabilities 0.8 1 1 1 0.8
Derivative Product Liabilities - - - - 0.1
Other Long-Term Liabilities 0 - - - -
Total Non-Current Liabilities 3.4 3.5 1 1 1
Total Liabilities 6.5 5.9 5.4 6.7 6.1
Common Stock 28.7 28.3 26.6 27.2 26.6
Capital Stock 28.7 28.3 26.6 27.2 26.6
Retained Earnings (Accumulated Deficit) -2.4 -1.2 -1.5 -1.8 -2.2
Translation Adjustment - -7.5 - -6.8 -
Revaluation Reserve - 0.1 - - -
Other Equity Adjustments -7.3 0.6 -5.9 0.5 -6.4
Gains (Losses) Not Affecting Retained Earnings -7.3 -6.8 -5.9 -6.2 -6.4
Stockholders' Equity 19 20.3 19.2 19.2 18
Total Equity 19 20.3 19.2 19.2 18
Total Liabilities and Shareholders’ Equity 25.4 26.2 24.6 25.8 24.1
Net Tangible Assets 19 20.3 19.1 19.1 17.9
Working Capital 7.3 7.9 4.4 4.2 5.2
Invested Capital 21.8 23 21.8 22.3 21.6
Capital Lease Obligations - - - 0 -
Total Debt 2.8 2.7 2.6 3.1 3.6
Net Debt 1.7 1 1.4 - 1.5
Total Capitalization 21.5 22.8 19.2 19.2 18.1
Common Stock Equity 19 20.3 19.2 19.2 18
Total Common Shares Outstanding - 417.9 - 419.4 -
Shares Issued - 417.9 - 419.4 -
Tangible Book Value 19 20.3 19.1 19.1 17.9
Employees - 1060 - 907 -