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{"sheet":"Financial Statements","index":0,"n_rows":146,"n_cols":9,"rows_kept":146,"cut":false,"hidden":false,"merged":[[2,1,2,6],[3,1,3,6],[82,1,82,6],[19,1,19,6],[21,1,21,6],[80,1,80,6],[81,1,81,6],[20,1,20,6],[0,8,0,13],[18,8,18,13],[145,1,146,7],[19,8,177,13],[144,1,144,7],[1,8,17,13],[1,1,1,6]],"flags":["formulas_cached_only"]}
[{"$nulls":8},"Documentation"]
[null,"Coca-Cola Amatil Limited",{"$nulls":6},"This is an area where we can put documentation.                      "]
[null,"Statements of Changes in Equity"]
[null,"Years ended 31 December"]
[null,null,null,2019,2018,2017,2016]
[null,null,null,"$M","$M","$M","$M"]
[null,"Opening Balance ",null,1899.9999999999998,1880.3,2274.2,2274.9]
[null,"Restated adjusted difference",null,-37,-4.1]
[null,"Opening Balance (restated)",null,1862.9999999999998,1876.2]
[null,"Total comprehensive income for the year",null,453.6,363,296.9,334.7]
[]
[null,"Transactions with shareholders:"]
[null,"Share-based remuneration",null,5.2,1.7,6.2,4.6]
[null,"Share buy-back",null,null,-0.4,-351.2]
[null,"Dividends paid",null,-369.6,-340.5,-345.8,-340]
[null,null,null,-364.40000000000003,-339.2,-690.8,-335.4]
[null,"Closing Balance",null,1952.1999999999998,1899.9999999999998,1880.3,2274.2]
[]
[{"$nulls":8},"Notes Area"]
[null,"Coca-Cola Amatil Limited",{"$nulls":6},"This area is designed as a space to write notes to yourself.  Hopefully this will save you the hassle of attempting to find the pen and paper that is somewhere in the bottom of your bag.                                                         "]
[null,"Balance Sheets"]
[null,"as at 31 December"]
[null,null,null,2019,2018,2017,2016]
[null,null,null,"$M","$M","$M","$M"]
[null,"Current Assets"]
["O/F","Cash assets",null,856,937.4,1038,1378.1]
["O","Trade and other receivables",null,1047.1,961.1,997.9,976.8]
["O","Inventories",null,646.4,626.1,670.3,676.4]
["F","Held to maturity investments",null,83,116.7]
["O/F","Derivatives",null,27,21.2,20.8,35.2]
["O","Current tax assets",null,39.5,34,5.1,1.5]
["O","Prepayments",null,74.1,63.5,66.7,36.8]
["O","Assets held for sale",null,1.1,55.2,0.8]
[null,"Total current assets",null,2774.2,2815.1999999999994,2799.6,3104.7999999999997]
[null,"Non-current assets"]
["O","Property, plant and equipment",null,1825.7,1855,1864.8,1948.9]
["O","Right of use assets",null,462.9]
["O","Intangible assets",null,1262.7,1252.4,1207.9,1218.5]
["O","Investments (equity accounted)",null,66.5,65.2,28,26.1]
["O","Defined benefit superannuation plans",null,14.4,16.7,23,20.9]
["O/F","Derivatives",null,129.3,132.5,101.8,124.5]
["O","Other receviables",null,9,9.3,11.3,14.3]
["O","Prepayments",null,25.4,19.5,20.5,17.3]
["O","Loans receivable interest bearing",null,8.8,6.5]
[null,"Total non-current assets",null,3804.7000000000007,3357.1,3257.3,3370.5]
[null,"Total assets",null,6578.900000000001,6172.299999999999,6056.9,6475.3]
[]
[null,"Current liabilities"]
["O","Trade and other payables",null,1246,1246.8,1191.9,1194.4]
["F","Borrowings",null,306.6,154.2,420.9,421.5]
["F","Other financial liabilities",null,90.3,67.9,64.4,71.8]
["O","Lease liabilities",null,72.6]
["O","Employee benefits provisions",null,109.7,82.4]
["O","Provisions",null,null,null,113.8,97.9]
["O","Current tax liabilities",null,21.2,14.8,27.6,42]
["O/F","Derivatives",null,21.3,32.2,20.2,15.5]
["O","Liabilities associated with assets held for sale",null,null,45.2]
[null,"Total current liabilities",null,1867.6999999999998,1643.5000000000002,1838.8000000000002,1843.1000000000001]
[null,"Non-current liabilities"]
["F","Borrowings",null,1872.1,2248,1929.5,1959.5]
["O","Lease liabilities",null,457.2]
["O","Employee benefits provisions",null,12.1,11.6]
["O","Provisions",null,null,null,13.4,14.1]
["O","Deferred tax liabilities",null,308.4,260.8,283.8,303.2]
["O","Defined benefit superannuation plans",null,46.2,41.3,42.9,44.3]
["O/F","Derivatives",null,63,67.1,68.2,36.9]
[null,"Total non-current liabilities",null,2758.9999999999995,2628.8,2337.8,2358]
[null,"Total liabilities",null,4626.699999999999,4272.3,4176.6,4201.1]
[null,"Net assets",null,1952.2000000000016,1899.999999999999,1880.2999999999993,2274.2]
[]
[null,"Equity"]
[null,"Share capital",null,1920.1,1920.1,1920.5,2271.7]
[null,"Treasury shares",null,-13,-12.6,-13.4,-15.7]
[null,"Reserves",null,373.5,323.4,262.5,392.4]
[null,"Accumulated losses",null,-718.8,-686,-620.7,-720.3]
[null,"Equity attributable to shareholders of Coca-Cola Amatil Limited",null,1561.8,1544.9,1548.8999999999999,1928.1000000000001]
[null,"Non-controlling interests",null,390.4,355.1,331.4,346.1]
[null,"Total equity",null,1952.1999999999998,1900,1880.2999999999997,2274.2000000000003]
[]
[]
[null,"Coca-Cola Amatil Limited"]
[null,"Income Statements"]
[null,"Years ended 31 December"]
[null,null,null,2019,2018,2017,2016]
[null,null,null,"$M","$M","$M","$M"]
[null,"Revenue"]
["O","Trading Revenue",null,5070.6,4752.3,4933.8,5077.7]
["O","Cost of goods sold",null,-2974.7,-2751.4,-2839.6,-2938.8]
["O","Delivery",null,-235.9,-213.3,-228.3,-227.8]
[null,"Gross profit",null,1860.0000000000005,1787.6000000000001,1865.9000000000003,1911.0999999999997]
[]
["O","Other revenue",null,41.5,49.7,54.8,60.6]
[]
[null,"Expenses"]
["O","Selling",null,-677.2,-637,-686.2,-703.3]
["O","Warehousing and distribution",null,-177.1,-173.2,-173.4,-186.3]
["O","Support services and other",null,-450.3,-410.2,-382.6,-615.8]
[null,null,null,-1304.6000000000001,-1220.4,-1242.2,-1505.3999999999999]
["O","Share of loss of joint venture entity",null,null,null,-0.1,-0.2]
["O","Share of profit from equity accounted investments",null,1.9,0.1]
[null,"Earnings before interest and tax",null,598.8,617,678.4,466.1]
[]
[null,"Net finance costs"]
["F","Finance income",null,41.6,31.1,35.6,41.8]
["F","Finance costs",null,-107.3,-89.1,-104.4,-114.8]
[null,null,null,-65.69999999999999,-57.99999999999999,-68.80000000000001,-73]
[null,"Profit before income tax",null,533.1,559,609.6,393.1]
["O/F","Income tax expense",null,-149.3,-144.5,-148.6,-135.8]
[null,"Profit for the year",null,null,null,461,257.3]
[null,"Profit from continuing operations",null,383.8,414.5]
[]
[null,"Discontinued operation"]
["O","Profit/(loss) from discontinued operation, net of tax",null,6.2,-122.5]
[null,"Profit for the year",null,390,292]
[null,"Attributable to:"]
[null,"Shareholders of Coca-Cola Amatil Limited",null,374.4,279,445.2,246.1]
[null,"Non-controlling interests",null,15.6,13,15.8,11.2]
[null,"Profit for the year",null,390,292,461,257.3]
[null,"Other comprehensive income"]
[null,"Items to be reclassified to the income statement in subsequent periods:"]
["O","Foreign exchange differences on translation of foreign operations",null,67.1,74.2,-141.4,31.9]
["O","Reclassification of foreign exchange differences on disposal of a business",null,null,3.1,1.2,-1.6]
["O","Cash flow hedges",null,-7.1,-17.8,-34.3,43.3]
["O","Income tax effect relating to cash flow hedges",null,2.7,5.2,6.7,-13.7]
["O","Other reserve movements",null,1.4,6.1,1.6,13.3]
["O","Income tax effect relating to other reserve movements",null,-0.3,-1.1,1.1,-3.2]
[null,null,null,63.8,69.7,-165.10000000000002,69.99999999999999]
[null,"Items not to be reclassified to the income statement in subsequent periods:"]
["O","Actuarial valuation reserve",null,-0.3,1.5,1.7,10.3]
["O","Income tax effect",null,0.1,-0.2,-0.7,-2.9]
[null,null,null,-0.19999999999999998,1.3,1,7.4]
[null,"Other comprehensive income",null,63.599999999999994,71,-164.10000000000002,77.39999999999999]
[null,"Total comprehensive income for the year",null,453.6,363,296.9,334.7]
[null,"Attributable to:"]
[null,"Shareholders of Coca-Cola Amatil Limited",null,417.9,339,311.4,312.1]
[null,"Non-controlling interests",null,35.7,24,-14.5,22.6]
[null,"Total comprehensive income for the year",null,453.59999999999997,363,296.9,334.70000000000005]
[]
[null,"Total comprehensive income for the year, attributable to Shareholders of Coca-Cola Amatil Limited arising from:"]
[null,"Continuing operaions",null,411.7,458.8]
[null,"Discontinued operation",null,6.2,-119.8]
[null,null,null,417.9,339]
[]
[]
[null,"Working Area"]
[null,"This is a place where you can copy and paste formulas, play with calculations and generally have fun whilst being able to see the data you are currently working on."]

{"sheet":"Restated Financial Statements","index":1,"n_rows":199,"n_cols":16,"rows_kept":199,"cut":false,"hidden":false,"merged":[[128,10,128,12],[129,10,129,12],[123,10,123,12],[124,10,124,12],[125,10,125,12],[126,10,126,12],[100,10,100,12],[1,1,1,12],[2,1,2,12],[3,1,3,12],[19,1,19,12],[127,10,127,12],[79,1,79,12],[121,10,121,12],[0,15,0,20],[1,15,18,20],[19,15,162,20],[20,1,20,12],[21,1,21,12],[77,1,77,12],[78,1,78,12],[122,10,122,12],[116,10,116,12],[100,1,100,2]],"flags":["formulas_cached_only"]}
[{"$nulls":15},"Documentation"]
[null,"Coca-Cola Amatil Limited",{"$nulls":13},"This is an area where we can put documentation.                                                                                                                                                                    "]
[null,"Restated Statements of Changes in Equity"]
[null,"Years ended 31 December"]
[null,null,null,2004,2005,2006,2007,2008,2009,2019,2018,2017,2016]
[null,null,null,"$'000","$'000","$'000","$'000","$'000","$'000","$M","$M","$M","$M"]
[]
[null,"Opening Balance ",{"$nulls":7},1899.9999999999998,1880.3,2274.2,2274.9]
[null,"Restated adjusted difference",{"$nulls":7},-37,-4.1]
[null,"Opening Balance (restated)",{"$nulls":7},1862.9999999999998,1876.2]
[null,"Total comprehensive income for the year",{"$nulls":7},453.6,363,296.9,334.7]
[null,"Transactions with shareholders:",{"$nulls":8}," "]
[null,"Share-based remuneration",{"$nulls":7},5.2,1.7,6.2,4.6]
[null,"Share buy-back",{"$nulls":7},0,-0.4,-351.2,0]
[null,"Dividends paid",{"$nulls":7},-369.6,-340.5,-345.8,-340]
[null,"Total transaction with shareholders",{"$nulls":7},-364.40000000000003,-339.2,-690.8,-335.4]
[null,"Closing Balance",{"$nulls":7},1952.1999999999998,1899.9999999999998,1880.3,2274.2]
[]
[]
[null,"Coca-Cola Amatil Limited"]
[null,"Restated Balance Sheet"]
[null,"as at 31 December"]
[null,null,null,2004,2005,2006,2007,2008,2009,2019,2018,2017,2016]
[null,null,null,"$'000","$'000","$'000","$'000","$'000","$'000","$M","$M","$M","$M"]
[null,"Operating Assets"]
[null,"Cash assets",{"$nulls":7},50.706,47.523,49.338,50.777]
[null,"Trade and other receivables",{"$nulls":7},1047.1,961.1,997.9,976.8]
[null,"Inventories",{"$nulls":7},646.4,626.1,670.3,676.4]
[null,"Derivatives",{"$nulls":7},44.10000000000001,36.39999999999999,42.599999999999994,65.19999999999999]
[null,"Current tax assets",{"$nulls":7},39.5,34,5.1,1.5]
[null,"Prepayments",{"$nulls":7},74.1,63.5,66.7,36.8]
[null,"Assets held for sale",{"$nulls":7},1.1,55.2,0.8,0]
[null,"Property, plant and equipment",{"$nulls":7},1825.7,1855,1864.8,1948.9]
[null,"Right of use assets",{"$nulls":7},462.9,0,0,0]
[null,"Intangible assets",{"$nulls":7},1262.7,1252.4,1207.9,1218.5]
[null,"Investments (equity accounted)",{"$nulls":7},66.5,65.2,28,26.1]
[null,"Defined benefit superannuation plans",{"$nulls":7},14.4,16.7,23,20.9]
[null,"Other receviables",{"$nulls":7},9,9.3,11.3,14.3]
[null,"Prepayments",{"$nulls":7},25.4,19.5,20.5,17.3]
[null,"Loans receivable interest bearing",{"$nulls":7},8.8,6.5,0,0]
[null,"Total Operating Assets (OA)",{"$nulls":7},5578.405999999998,5048.423,4988.238,5053.477000000001]
[null,"Operating Liabilities"]
[null,"Trade and other payables",{"$nulls":7},1246,1246.8,1191.9,1194.4]
[null,"Lease liabilities",{"$nulls":7},72.6,0,0,0]
[null,"Employee benefits provisions",{"$nulls":7},109.7,82.4,0,0]
[null,"Provisions",{"$nulls":7},0,0,113.8,97.9]
[null,"Current tax liabilities",{"$nulls":7},21.2,14.8,27.6,42]
[null,"Liabilities associated with assets held for sale",{"$nulls":7},0,45.2,0,0]
[null,"Lease liabilities",{"$nulls":7},457.2,0,0,0]
[null,"Employee benefits provisions",{"$nulls":7},12.1,11.6,0,0]
[null,"Provisions",{"$nulls":7},0,0,13.4,14.1]
[null,"Deferred tax liabilities",{"$nulls":7},308.4,260.8,283.8,303.2]
[null,"Defined benefit superannuation plans",{"$nulls":7},46.2,41.3,42.9,44.3]
[null,"Derivatives",{"$nulls":7},71.6,63.7,48,39.8]
[null,"Total Operating Liabilities (OL)",{"$nulls":7},2344.9999999999995,1766.6,1721.4,1735.7]
[null,"Net Operating Assets (NOA)",{"$nulls":7},3233.4059999999986,3281.823,3266.838,3317.777000000001]
[null,"Financial Obligations "]
[null,"Borrowings",{"$nulls":7},306.6,154.2,420.9,421.5]
[null,"Other financial liabilities",{"$nulls":7},90.3,67.9,64.4,71.8]
[null,"Borrowings",{"$nulls":7},1872.1,2248,1929.5,1959.5]
[null,"Derivatives",{"$nulls":7},12.700000000000003,35.599999999999994,40.400000000000006,12.600000000000001]
[null,"Total Financial Obligations (FO)",{"$nulls":7},2281.7,2505.7,2455.2000000000003,2465.4]
[null,"Financial Assets (FA)"]
[null,"Cash assets",{"$nulls":7},805.294,889.877,988.662,1327.3229999999999]
[null,"Held to maturity investments",{"$nulls":7},83,116.7,0,0]
[null,"Derivatives",{"$nulls":7},112.2,117.3,80,94.5]
[null,"Total Financial Assets (FA)",{"$nulls":7},1000.494,1123.877,1068.662,1421.8229999999999]
[null,"Net Financial Obligations (NFO)",{"$nulls":7},1281.2059999999997,1381.8229999999999,1386.5380000000002,1043.5770000000002]
[null,"Equity"]
[null,"Share capital",{"$nulls":7},1920.1,1920.1,1920.5,2271.7]
[null,"Treasury shares",{"$nulls":7},-13,-12.6,-13.4,-15.7]
[null,"Reserves",{"$nulls":7},373.5,323.4,262.5,392.4]
[null,"Accumulated losses",{"$nulls":7},-718.8,-686,-620.7,-720.3]
[null,"Non-controlling interests",{"$nulls":7},390.4,355.1,331.4,346.1]
[null,"Total equity",{"$nulls":7},1952.1999999999998,1900,1880.2999999999997,2274.2000000000003]
[null,"Net Financial Obligations (NFO) + Equity",{"$nulls":7},3233.4059999999995,3281.823,3266.8379999999997,3317.7770000000005]
[]
[null,"Coca-Cola Amatil Limited"]
[null,"Restated Income Statement"]
[null,"Years ended 31 December"]
[null,null,null,2004,2005,2006,2007,2008,2009,2019,2018,2017,2016]
[null,null,null,"$'000","$'000","$'000","$'000","$'000","$'000","$M","$M","$M","$M"]
[null,"Operating Income"]
[null,"Trading Revenue",{"$nulls":7},5070.6,4752.3,4933.8,5077.7]
[null,"Other revenue",{"$nulls":7},41.5,49.7,54.8,60.6]
[null,"Share of profit from equity accounted investments",{"$nulls":7},1.9,0.1,0,0]
[null,"Total Operating Income ",{"$nulls":7},5114,4802.1,4988.6,5138.3]
[null,"Operating Expenses"]
[null,"Cost of goods sold",{"$nulls":7},-2974.7,-2751.4,-2839.6,-2938.8]
[null,"Delivery",{"$nulls":7},-235.9,-213.3,-228.3,-227.8]
[null,"Selling",{"$nulls":7},-677.2,-637,-686.2,-703.3]
[null,"Warehousing and distribution",{"$nulls":7},-177.1,-173.2,-173.4,-186.3]
[null,"Support services and other",0,-1304.6000000000001,-1220.4,-1242.2,-1505.3999999999999,0,0,-450.3,-410.2,-382.6,-615.8]
[null,"Share of loss of joint venture entity",0,0,0,-0.1,-0.2,0,0,0,0,-0.1,-0.2]
[null,"Profit/(loss) from discontinued operation, net of tax",{"$nulls":7},6.2,-122.5,0,0]
[null,"Total Operating Expenses (OE)",0,598.8,617,678.4,466.1,0,0,-4509,-4307.6,-4310.200000000001,-4672.200000000001]
[null,"Tax Expense",0,0,0,0,0,0,0]
[null,"Tax Reported",{"$nulls":7},-149.3,-144.5,-148.6,-135.8]
[null,"Tax Benefit",{"$nulls":7},-19.709999999999997,-17.4,-20.640000000000004,-21.9]
[null,"Net Tax Expense",{"$nulls":7},-169.01000000000002,-161.9,-169.24,-157.70000000000002]
[null,"Operating Comprehensive Income (CI)"]
[null,"Foreign exchange differences on translation of foreign operations",{"$nulls":7},67.1,74.2,-141.4,31.9]
[null,"Reclassification of foreign exchange differences on disposal of a business",{"$nulls":7},0,3.1,1.2,-1.6]
[null,"Cash flow hedges",{"$nulls":7},-7.1,-17.8,-34.3,43.3]
[null,"Income tax effect relating to cash flow hedges",{"$nulls":7},2.7,5.2,6.7,-13.7]
[null,"Other reserve movements",{"$nulls":7},1.4,6.1,1.6,13.3]
[null,"Income tax effect relating to other reserve movements",{"$nulls":7},-0.3,-1.1,1.1,-3.2]
[null,"Actuarial valuation reserve",{"$nulls":7},-0.3,1.5,1.7,10.3]
[null,"Income tax effect",{"$nulls":7},0.1,-0.2,-0.7,-2.9]
[null,"Total Operating Comprehensive Income ",{"$nulls":7},63.6,71,-164.10000000000002,77.39999999999998]
[null,"Comprehensive Operating Income after Tax (OI)",{"$nulls":7},499.59000000000003,403.6,345.0599999999996,385.7999999999994]
[null,"Net Financial Expenses"]
[null,"Finance costs",{"$nulls":7},-107.3,-89.1,-104.4,-114.8]
[null,"Finance income",{"$nulls":7},41.6,31.1,35.6,41.8]
[null,"NFE before tax",{"$nulls":7},-65.69999999999999,-57.99999999999999,-68.80000000000001,-73]
[null,"Tax Benefit",{"$nulls":7},19.709999999999997,17.4,20.640000000000004,21.9]
[null,"Financial Comprehensive Income"]
[null,"I have nothing",{"$nulls":7},0,0,0,0]
[null,"Total Financial Comprehensive Income",{"$nulls":7},0,0,0,0]
[null,"Net Financial Expenses after tax (NFE)",{"$nulls":7},-45.989999999999995,-40.599999999999994,-48.16000000000001,-51.1,"Formula error"]
[null,"Total comprehensive income for the year",{"$nulls":7},453.6,363,296.8999999999996,334.69999999999936]
{"$rows_empty":10}
[null,"Working Area"]
[null,"This is a place where you can copy and paste formulas, play with calculations and generally have fun whilst being able to see the data you are currently working on."]
[]
[null,"Allocation of cash to operating and financial activities"]
[{"$nulls":9},2019,2018,2017,2016]
[null,"Cash assets",{"$nulls":7},856,937.4,1038,1378.1]
[null,"Trading Revenue",{"$nulls":7},5070.6,4752.3,4933.8,5077.7]
[null,"Percentage of cash out of operating revenue",{"$nulls":7},0.16881631365124442,0.19725185699556003,0.21038550407393894,0.271402406601414]
[null,"Allocation of cash to O",{"$nulls":7},50.706,47.523,49.338,50.777]
[null,"Allocation of cash to F",{"$nulls":7},805.294,889.877,988.662,1327.3229999999999]
[null,"Total of Cash allocated to O and F",{"$nulls":7},856,937.4,1038,1378.1]
[]
[null,"* Although my percentages for cash based on revenue was high, I decided to leave it at the recommended 1% because my company has easy access to any extra funds they may need."]
[]
[null,"Allocation of Derivatives into O and F (Debt and non-debt related)",{"$nulls":7},2019,2018,2017,2016]
[null,"According to Footnotes"]
[null,"Total Derivatives - Assets",{"$nulls":7},156.3,153.7,122.6,159.7]
[null,"Total Derivatives - Liabilities",{"$nulls":7},84.3,99.3,88.4,52.4]
[]
[null,"Derivatives Operating Assets",{"$nulls":7},44.10000000000001,36.39999999999999,42.599999999999994,65.19999999999999]
[null,"Derivatives Financial Assets",{"$nulls":7},112.2,117.3,80,94.5]
[]
[null,"Derivatives Financial Obligations",{"$nulls":7},12.700000000000003,35.599999999999994,40.400000000000006,12.600000000000001]
[null,"Derivatives Operating Liabilities",{"$nulls":7},71.6,63.7,48,39.8]
[]
[null,"Figures for derivatives are displayed as broken down in CCA footnotes."]
[null,"Company Income Tax Rate",{"$nulls":7},0.3,0.3,0.3,0.3]
[]
[null,"Balance Sheet Check Sums",{"$nulls":7},2019,2018,2017,2016]
[]
[null,"A = L + E",{"$nulls":7},true,true,true,true]
[null,"Net Assets = E",{"$nulls":7},true,true,true,true]
[null,"NOA = Equity - NFA (NOA = NFO + Equity)",{"$nulls":7},true,true,true,true]
[null,"OA + FA = Financial Statement Total Assets",{"$nulls":7},true,true,true,true]
[null,"OL + FL = Financial Statement Total Liabilities",{"$nulls":7},true,true,true,true]
[]
[null,"Income Statement Check Sums",{"$nulls":7},2019,2018,2017,2016]
[]
[null,"OI + NFE = Financial Statement CI",{"$nulls":7},true,true,true,true]
[null,"Financial Statement CI = Restated Financial SOCIE CI",{"$nulls":7},true,true,true,true]
[]
[]
[]
[]
[null,"Comprehensive income (CI)",{"$nulls":7},453.6,363,296.9,334.7]
[]
[null,"Operating profit before tax",{"$nulls":7},605,494.5,678.4,466.1]
[]
[null,"Income tax expense",{"$nulls":7},-149.3,-144.5,-148.6,-135.8]
[null,"Tax Benefit*",{"$nulls":7},-19.709999999999997,-17.4,-20.640000000000004,-21.9]
[{"$nulls":9},-169.01000000000002,-161.9,-169.24,-157.70000000000002]
[]
[null,"Other operating comprehensive income",{"$nulls":7},63.599999999999994,71,-164.10000000000002,77.39999999999999]
[]
[null,"Comprehensive operating income after tax (OI)",{"$nulls":7},499.59000000000003,403.6,345.05999999999995,385.79999999999995]
[]
[null,"Net financial expenses"]
[null,"Finance costs",{"$nulls":7},-107.3,-89.1,-104.4,-114.8]
[null,"Interest income",{"$nulls":7},41.6,31.1,35.6,41.8]
[{"$nulls":9},-65.69999999999999,-57.99999999999999,-68.80000000000001,-73]
[null,"Tax Benefit *",{"$nulls":7},19.709999999999997,17.4,20.640000000000004,21.9]
[]
[null,"Other financial comprehensive income",{"$nulls":7},0,0,0,0]
[null,"Net financial expenses after tax (NFE)",{"$nulls":7},-45.989999999999995,-40.599999999999994,-48.16000000000001,-51.1]
[]
[null,"Comprehensive income after tax (CI)",{"$nulls":7},453.6,363,296.8999999999999,334.69999999999993]
[]
[null,"Company tax rate",{"$nulls":7},0.3,0.3,0.3,0.3]

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[{"$nulls":9},"Documentation"]
[null,"Coca-Cola Amatil Limited",{"$nulls":7},"This is an area where we can put documentation.                                                                                                                                                                 "]
[null,"RATIOS"]
[null,"Years ended 31 December"]
[null,null,null,2019,2018,2017,2016]
[null,"Profitability Ratios"]
[null,"Gross Profit Margin","Gross profit/sales",null,null,null,0.19260000000000002]
[null,"Net Profit Margin","Net profit after tax/sales",0.08945686900958466,0.07638406666245817,0.0601767400381045,0.06591567048072947]
[null,"Return on Assets","Net profit after tax/total assets",0.06894769642341425,0.058811140093644194,0.04901847479733857,0.051688724846725244]
[]
[null,"Efficiency (or Asset Management) Ratios"]
[null,"Inventory Turnover Ratio","Cost of goods sold/ending inventory",null,null,null,1.892]
[null,"Days of Inventory","Inventory/av.daily cost of goods sold",79.31421655965308,83.05826124881878,86.1598464572475,84.00911936844969]
[null,"Total Asset Turnover Ratio","Sales/total assets",0.770736749304595,0.7699398927466262,0.8145751126814048,0.7841644402575942]
[null,"Current Asset Turnover Ratio","Sales/current assets"]
[null,"Average Collection Period (Days Receivable)","Accounts receivable/av.daily credit sales"]
[null,null," "]
[null,"Liquidity Ratios"," "]
[null,"Current Ratio","Current assets/current liabilities",1.4853563206082347,1.7129297231518095,1.5225146834892318,1.6845531984157125,null,null,"Notes Area"]
[null,"Quick Ratio 1","(Current assets - inventory - prepayments)/current liabilities",null,null,null,0.009,null,null,"This area is designed as a space to write notes to yourself.  Hopefully this will save you the hassle of attempting to find the pen and paper that is somewhere in the bottom of your bag.                                                         "]
[null,"Quick Ratio 2","(Current assets - inventory - prepayments - receivables)/current liabilities"]
[]
[null,"Financial Structure Ratios"]
[null,"Debt/Equity Ratio","Debt/equity",2.3699928286036265,2.2485789473684212,2.2212412912833064,1.8472869580511828]
[null,"Equity Ratio","Equity/total assets",0.29673653650306275,0.3078269040714159,0.3104393336525285,0.35121152687906354]
[null,"Times Interest Earned","Earnings before interest & tax/interest"]
[]
[null,"Market Ratios"]
[null,"Earnings per Share (EPS)","Net profit after tax/nos of issued ordinary shares",0.6265195974895013,0.5013814239168627,0.4100830434185028,0.43832408865661143]
[null,"Dividends per Share (DPS)","Dividends/number of issued ordinary shares",0.5104974498062602,0.4703040629302803,0.4776245079626753,0.4452649839953627]
[null,"Dividend Yield Ratio","Dividends per share/market price per share"]
[null,"Price Earnings Ratio","Market price per share/earnings per share",17.653079080555553,16.334869241900826,20.75189437012462,23.087939408066923]
[null,"Net Asset Backing per Share Ratio","Net assets (owners equity)/number of shares issued"]
[null,"Market/Book Ratio","Market price per share/net asset backing per share",null,null,null,0.052]
[]
[null,"Ratios Based on Reformulated Financial Statements"]
[null,"Dividend Payout Ratio","Dividends/comprehensive income",null,null,null," "]
[null,"Return on Equity (ROE)","Comprehensive Income/shareholders' equity",0.23235324249564598,0.19105263157894736,0.1579003350529169,0.14717263213437662]
[null,"Return on Net Operating Assets (RNOA)","Operating income after tax (OI)/net operating assets (NOA)",0.15450889866598883,0.12298042886529835,0.10562507231763546,0.1162826796376005,"Compare to ROA above"]
[null,"Net Borrowing Cost (NBC)","Net fin. expenses after tax/net financial obligations",0.03589586686294008,0.029381476498799047,0.034733992144463405,0.04896619990666715]
[null,"Profit Margin (PM)","Operating income after tax (OI)/sales",0.09852680156194533,0.08492729836079373,0.06993797883983939,0.07597928195836685,"Compare to net profit margin"]
[null,"Operating Liability Leverage (OLLEV)","Av.operating liabilities/av.net operating assets"]
[null,"Financial Leverage (FLEV)","Av.net financial obligations/av.shareholders' equity"]
[null,"Return on Operating Assets (ROOA)","(OI after tax + implicit interest after tax)/av.operating assets"]
[null,"Operating Liability Leverage Spread (OLSPREAD)","ROOA - short-term borrowing rate (after tax)"]
[null,"Asset Turnover (ATO)","Sales/net operating assets (NOA)",1.568191560230915,1.4480671261064355,1.5102677267743303,1.5304524686258294,"Compare to total asset turnover"]
[null,"Growth in Sales","Change in sales/prior period's sales"]
[null,"Growth in Operating Income","Change in OI after tax/prior period's OI after tax"]
[null,"Growth in Net Operating Assets","Change in NOA/opening NOA"]
[null,"Growth in Shareholders' Equity","Change in shareholders' equity/opening shareholders' equity"]
[null,"Economic profit ","(RNOA - cost of capital) x net operating assets (NOA)",266.78476800000016,167.30874400000005,109.84766399999961,146.92005599999933]
[]
[null,"Working Area"]
[null,"This is a place where you can copy and paste formulas, play with calculations and generally have fun whilst being able to see the data you are currently working on."]
[]
[]
[null,null,null,2019,2018,2017,2016]
[null,null,"Number of issued ordinary shares",723.999699,723.999699,723.999699,763.590249]
[null,null,"Market price per share",11.06,8.19,8.51,10.12]
[null,null,"WACC",0.072,0.072,0.072,0.072]

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[null,"Working Area",{"$nulls":12},"Notes Area"]
[null,"This is a place where you can copy and paste forumlas, play with calculations and generally have fun without messing up your other worksheets.",{"$nulls":12},"This area is designed as a space to write notes to yourself.  Hopefully this will save you the hassle of attempting to find the pen and paper that is somewhere in the bottom of your bag.  "]

{"sheet":"NPV & IRR","index":4,"n_rows":38,"n_cols":12,"rows_kept":38,"cut":false,"hidden":false,"merged":[[4,0,4,11],[23,0,23,11]],"flags":["formulas_cached_only"]}
["ALL FIGURES ARE EXPRESSED IN MILLIONS AUD"]
[]
["Discount Rate ",0.08]
[]
["OPTION 1: Factory and Warehouse Facility Adelaide"]
[]
["Time period",0,1,2,3,4,5,6,7,8,9,10]
["Cashflow",-150,-10,15,25,25,30,30,35,35,35,45]
["NPV",8.174958993837455]
[]
["Time period",0,1,2,3,4,5,6,7,8,9,10]
["Cashflow",-150,-10,15,25,25,30,30,35,35,35,45]
["IRR",0.08964488496274226]
[]
["Time period",0,1,2,3,4,5,6,7,8,9,10]
["Cashflow",-150,-10,15,25,25,30,30,35,35,35,45]
["Cumulative Cashflow",-150,-160,-145,-120,-95,-65,-35,0,35,70,115]
[]
["Payback Period",{"$nulls":7},"7 Years"]
[]
[]
[]
[]
["OPTION 2: Concept Specialty Store Sydney"]
[]
["Time period",0,1,2,3,4,5,6,7,8,9,10]
["Cashflow",-10,-2,0.5,0.75,1,1,1.5,1.5,1.5,1.5,2.5]
["NPV",-4.511985815023986]
[]
["Time period",0,1,2,3,4,5,6,7,8,9,10]
["Cashflow",-10,-2,0.5,0.75,1,1,1.5,1.5,1.5,1.5,2.5]
["IRR",-0.003072289574490461]
[]
["Time period",0,1,2,3,4,5,6,7,8,9,10]
["Cashflow",-10,-2,0.5,0.75,1,1,1.5,1.5,1.5,1.5,2.5]
["Cumulative Cashflow",-10,-12,-11.5,-10.75,-9.75,-8.75,-7.25,-5.75,-4.25,-2.75,-0.25]
[]
["Payback Period","Investment is never paid back within 10 years"]