Accounting Business Reporting for Decision Making

108 Accounting: Business Reporting for Decision Making

FIGURE 3.2 (continued)

JB Hi-Fi Ltd

consolidated statement of profit or loss

for the financial year ended 30 June 2015

Consolidated

Notes

2015

$’000

2014

$’000

Profit before tax

Income tax expense 5

195 532

(59 021)

182 677

(54 230)

Profit for the year 136 511 128 447

Attributable to:

Owners of the Company

Non-controlling interests

136 511

—

128 359

88

136 511 128 447

Cents Cents

Earnings per share

Basic (cents per share)

Diluted (cents per share)

23

23

137.91

136.46

128.39

126.89

Source: JB Hi-Fi Ltd 2015, preliminary annual report, p. 52.

JB Hi-Fi Ltd

consolidated balance sheet

for the financial year ended 30 June 2015

Consolidated

Notes

2015

$’000

2014

$’000

ASSETS

Current assets

Cash and cash equivalents

Trade and other receivables

Inventories

Other current assets

9

10

11

49 131

81 480

478 871

7 416

43 445

70 745

458 625

5 332

Total current assets 616 898 578 147

Non-current assets

Plant and equipment

Deferred tax assets

Intangible assets

Other financial assets

12

13

14

176 208

17 363

84 541

3

181 564

14 909

85 218

3

Total non-current assets 278 115 281 694

Total assets 895 013 859 841

LIABILITIES

Current liabilities

Trade and other payables

Provisions

Other current liabilities

Current tax liabilities

Other financial liabilities

15

16

17

325 604

40 585

4 566

9 474

107

302 979

36 840

4 111

8 184

79

Total current liabilities 380 336 352 193

Non-current liabilities

Borrowings

Provisions

18

19

139 461

6 073

179 653

8 699