Accounting Business Reporting for Decision Making

296 Accounting: Business Reporting for Decision Making

2015

2014

2013

2012

2011

2010

2009

2008

2007

2006

2005

Cash from operating activities

179 896

41 326

156 410

215 007

109 945

152 103

145 577

42 437

64 029

15 621

(3 417)

Cash from investing activitiesOutflow (purchase of assets)Inflow (sale of assets)

(43 874

496

)

(37 566

674

)

(39 504

1 203

)

(46 078

1 257

)

(45 063

1 144

)

(56 848

1 063

)

(44 444

591

)

(59 758

234

)

(53 637

180

)

(29 046

200

)

(37 922

52

)

(44 370)

(38 240)

(38 301)

(44 821)

(43 919)

(55 785)

(43 853)

(59 524)

(53 457)

(28 846)

(37 870)

Cash from financing activitiesOutflow (dividends, repayment of debt)Inflow (borrowings, share issue)

(132 765

3 125

)

(103 195

75 586

)

(92 105

1 082

)

(161 258

3 514

)

(263 500172 639

)

(87 083

6 838

)

(68 495

4 159

)

(16 913

8 801

)

(9 38618 028

)

(27 54543 632

)

(11 88838 374

)

(129 640)

(27 609)

(91 023)

(157 744)

(90 861)

(80 245)

(64 336)

(8 112)

8 642

16

087

26

486

Beginning cash balanceEnd cash balanceDividends paidPayment for property, plant and equipment

43 44549 131(87 174(42 466

) )

67 36843 445(77 183(35 914

) )

39 71067 368(65 263(35 307

) )

27

246

39

710

(77 031(46 078

) )

51

735

27

246

(88 411(45 063

) )

35

790

51

735

(67 083(54 460

) )

(1 492 35

790

(33 21744 444

) )

23

707

(1 492

(16 913(51 573

) ) )

4 493 23

707

(9 386(34 406

) )

1 631 4 493 (7 428

(29 046

) )

16

432

1 631 (7 393

(15 812

) )

Information from other reportsNet salesCurrent liabilitiesNon-current liabilities

3 652 136

380 336171 198

3 483 775

352 193213 015

3 308 396

442 379 157

097

3 127 792

439

481

187

167

2 959 253

345

938

268

888

2 731 320

363

139

57

887

2 327 266

323

724

108

675

1 828 564

239

417

132

528

1 281 837

209

399

125

200

945

821

138

344

104

843

693

943

94

783

74

589

RatiosCash adequacy ratio

1.39 times

0.37 times

1.55 times

1.75 times

0.82 times

1.25 times

1.87 times

0.55 times

1.02 times

0.43 times

(0.08) times

Cash flow ratio (liquidity)

0.47 times

0.12 times

0.35 times

0.49 times

0.32 times

0.42 times

0.45 times

0.18 times

0.31 times

0.11 times

(0.04) times

Debt coverage ratio (solvency)

0.95 times

5.15 times

1 time

0.87 times

2.45 times

0.38 times

0.75 times

3.13 times

1.96 times

6.71 times

(21.8) times

Cash flow to sales ratio

(profitability)

0.05 times

0.012 times

0.047 times

0.07 times

0.04 times

0.06 times

0.06 times

0.02 times

0.05 times

0.017 times

(0.005) times

Free cash flow ($m)

$137

430

$5

412

$121

103

$168

929

$64

882

$95

255

$101

133

$(17

321)

$10

392

$(13

425)

$(41

339)

FIG U R E 7.4

JB Hi-Fi Ltd selected financial statement items and ratios 2005–15

Source:

Information from JB Hi-Fi Ltd, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013 and 2014 annual reports and preliminary annual report 2015.