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{"sheet":"Financial Statements","index":0,"n_rows":146,"n_cols":9,"rows_kept":146,"cut":false,"hidden":false,"merged":[[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],[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]],"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 Movements 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"]
[null,"Cash assets",null,856,937.4,1038,1378.1]
[null,"Trade and other receivables",null,1047.1,961.1,997.9,976.8]
[null,"Inventories",null,646.4,626.1,670.3,676.4]
[null,"Held to maturity investments",null,83,116.7]
[null,"Derivatives",null,27,21.2,20.8,35.2]
[null,"Current tax assets",null,39.5,34,5.1,1.5]
[null,"Prepayments",null,74.1,63.5,66.7,36.8]
[null,"Non-current 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"]
[null,"Property, plant and equipment",null,1825.7,1855,1864.8,1948.9]
[null,"Right of use assets",null,462.9]
[null,"Intangible assets",null,1262.7,1252.4,1207.9,1218.5]
[null,"Investments (equity accounted)",null,66.5,65.2,28,26.1]
[null,"Defined benefit superannuation plans",null,14.4,16.7,23,20.9]
[null,"Derivatives",null,129.3,132.5,101.8,124.5]
[null,"Other receviables",null,9,9.3,11.3,14.3]
[null,"Prepayments",null,25.4,19.5,20.5,17.3]
[null,"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"]
[null,"Trade and other payables",null,1246,1246.8,1191.9,1194.4]
[null,"Borrowings",null,306.6,154.2,420.9,421.5]
[null,"Other financial liabilities",null,90.3,67.9,64.4,71.8]
[null,"Lease liabilities",null,72.6]
[null,"Employee benefits provisions",null,109.7,82.4]
[null,"Provisions",null,null,null,113.8,97.9]
[null,"Current tax liabilities",null,21.2,14.8,27.6,42]
[null,"Derivatives",null,21.3,32.2,20.2,15.5]
[null,"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"]
[null,"Borrowings",null,1872.1,2248,1929.5,1959.5]
[null,"Lease liabilities",null,457.2]
[null,"Employee benefits provisions",null,12.1,11.6]
[null,"Provisions",null,null,null,13.4,14.1]
[null,"Deferred tax liabilities",null,308.4,260.8,283.8,303.2]
[null,"Defined benefit superannuation plans",null,46.2,41.3,42.9,44.3]
[null,"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"]
[null,"Trading Revenue",null,5070.6,4752.3,4933.8,5077.7]
[null,"Cost of goods sold",null,-2974.7,-2751.4,-2839.6,-2938.8]
[null,"Delivery",null,-235.9,-213.3,-228.3,-227.8]
[null,"Gross profit",null,1860.0000000000005,1787.6000000000001,1865.9000000000003,1911.0999999999997]
[]
[null,"Other revenue",null,41.5,49.7,54.8,60.6]
[]
[null,"Expenses"]
[null,"Selling",null,-677.2,-637,-686.2,-703.3]
[null,"Warehousing and distribution",null,-177.1,-173.2,-173.4,-186.3]
[null,"Support services and other",null,-450.3,-410.2,-382.6,-615.8]
[null,null,null,-1304.6000000000001,-1220.4,-1242.2,-1505.3999999999999]
[null,"Share of loss of joint venture entity",null,null,null,-0.1,-0.2]
[null,"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"]
[null,"Finance income",null,41.6,31.1,35.6,41.8]
[null,"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]
[null,"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"]
[null,"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:"]
[null,"Foreign exchange differences on translation of foreign operations",null,67.1,74.2,-141.4,31.9]
[null,"Reclassification of foreign exchange differences on disposal of a business",null,null,3.1,1.2,-1.6]
[null,"Cash flow hedges",null,-7.1,-17.8,-34.3,43.3]
[null,"Income tax effect relating to cash flow hedges",null,2.7,5.2,6.7,-13.7]
[null,"Other reserve movements",null,1.4,6.1,1.6,13.3]
[null,"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:"]
[null,"Actuarial valuation reserve",null,-0.3,1.5,1.7,10.3]
[null,"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."]

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[{"$nulls":15},"Documentation"]
[null,"Coca-Cola Amatil Limited",{"$nulls":13},"This is an area where we can put documentation.                                                                                                                                                                    "]
[null,"Restated Statements of Movements 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"]
[]
[{"$nulls":9}," "]
[]
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[{"$nulls":15},"Notes Area"]
[{"$nulls":15},"This area is designed as a space to write notes to yourself.  Hopefully this will save you the hassle of attempting to find the pen and paper that is somewhere in the bottom of your bag.                                                                     "]
[]
[null,"Coca-Cola Amatil Limited"]
[null,"Restated Statements of Financial Position"]
[null,"as at 31 December"]
[null,null,null,2004,2005,2006,2007,2008,2009,2019,2018,2017,2016]
[null,null,null,"$'000","$'000","$'000","$'000","$'000","$'000","$M","$M","$M","$M"]
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[{"$nulls":9}," "]
[]
[]
[null," "]
[]
[null,"Coca-Cola Amatil Limited"]
[null,"Restated Statements of Financial Performance"]
[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"]
[]
[{"$nulls":9}," "," ",null," "]
[]
[]
[{"$nulls":10}," "]
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[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":"Ratios","index":2,"n_rows":54,"n_cols":10,"rows_kept":54,"cut":false,"hidden":false,"merged":[[18,9,18,14],[19,9,140,14],[52,1,52,8],[53,1,54,8],[0,9,0,14],[1,1,1,6],[2,1,2,6],[3,1,3,6],[1,9,17,14]],"flags":["formulas_cached_only"]}
[{"$nulls":9},"Documentation"]
[null,"Coca-Cola Amatil Limited",{"$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"," "]
[null,"Return on Assets","Net profit after tax/total assets",null,null,null," "]
[]
[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"]
[null,"Total Asset Turnover Ratio","Sales/total assets",null," ",null," "]
[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"," "," ",null," ",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"," ",null,null," "]
[null,"Equity Ratio","Equity/total assets",null,null,null," "]
[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"," ",null,null," "]
[null,"Dividends per Share (DPS)","Dividends/number of issued ordinary shares"]
[null,"Dividend Yield Ratio","Dividends per share/market price per share"]
[null,"Price Earnings Ratio","Market price per share/earnings per share"," ",null,null," "]
[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",null,null,null," "]
[null,"Return on Net Operating Assets (RNOA)","Operating income after tax (OI)/net operating assets (NOA)"]
[null,"Net Borrowing Cost (NBC)","Net fin. expenses after tax/net financial obligations"]
[null,"Profit Margin (PM)","Operating income after tax (OI)/sales"]
[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)"," ",null,null," "]
[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)"," "," "]
[]
[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."]

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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":34,"n_cols":12,"rows_kept":34,"cut":false,"hidden":false,"merged":[[4,0,4,11],[21,0,21,11]],"flags":["formulas_cached_only"]}
["EXAMPLE FOR WESFARMERS"]
[]
["ALL FIGURES ARE EXPRESSED IN MILLIONS AUD"]
[]
["OPTION 1: BUNNINGS ROCKHAMPTON"]
[]
["Time period",0,1,2,3,4,5,6,7,8,9,10]
["Cashflow",-77,-4,5,15,20,20,20,25,25,10,13]
["NPV",5.878440358998489]
[]
["IRR",0.11370810842533685]
[]
["Time period",0,1,2,3,4,5,6,7,8,9,10]
["Cashflow",-77,-4,5,15,20,20,20,25,25,10,13]
["Cumulative Cashflow",-77,-81,-76,-61,-41,-21,-1,24,49,59,72]
[]
["Payback Period","6 years",14.6,"days"]
[null,null,0.48,"months"]
[null,null,0.04,"years"]
[]
[]
["OPTION 2: BUNNINGS MACKAY"]
[]
["Time period",0,1,2,3,4,5,6,7,8,9,10]
["Cashflow",-135,-5,-1,10,15,15,20,20,20,25,13.5]
["NPV",-66.609667704572]
[]
["IRR",-0.0026354083980250076]
[]
["Time period",0,1,2,3,4,5,6,7,8,9,10]
["Cashflow",-135,-5,-1,10,15,15,20,20,20,25,13.5]
["Cumulative Cashflow",-135,-140,-141,-131,-116,-101,-81,-61,-41,-16,-2.5]
[]
["Payback Period","Investment is never paid back within 10 years"]