324 Accounting: Business Reporting for Decision Making
FIGU R E 8 .1 (continued)
Consolidated ChangeNotesA
2015
$’000B
2014
$’000C$’000D%
Non-current assets
Plant and equipment 12 176 208 181 564 (5 356) (3)
Deferred tax assets 13 17 363 14 909 2 454 16
Intangible assets 14 84 541 85 218 (677) (1)
Other financial assets 3 3 0 0
Total non-current assets 278 115 281 694 (3 579) (1)
Total assets 895 013 859 841 35 172 4
Current liabilities
Trade and other payables 15 325 604 302 979 22 625 7
Provisions 16 40 585 36 840 3 745 10
Other current liabilities 17 4 566 4 111 455 11
Current tax liabilities 9 474 8 184 1 290 16
Other financial liabilities 107 79 28 35
Total current liabilities 380 336 352 193 28 143 8
Non-current liabilities
Borrowings 18 139 461 179 653 (40 192 ) (22)
Provisions 19 6 073 8 699 (2 626) (30)
Other non-current liabilities 20 25 664 24 638 1 026 4
Other financial liabilities 0 25 (25) (100)
Total non-current liabilities 171 198 213 015 (41 817 ) (20)
Total liabilities 551 534 565 208 (13 674 ) (2)
Net assets 343 479 294 633 48 846 17
Equity
Contributed equity 21 56 521 58 383 (1 862) (3)
Reserves 22 17 636 16 265 1 371 8
Retained earnings 269 322 219 985 49 337 22
Total equity 343 479 294 633 48 846 17Source: Adapted from JB Hi-Fi Ltd 2015, preliminary final report, p. 58.
NoteConsolidated ChangeA
2015
$’000B
2014
$’000C
$’000D
%Revenue
Cost of sales3 3 652 136
(2 853 883 )3 483 775
(2 727 794 )168 361
126 0895
5Gross profit 798 253 755 981 42 272 6
Other income
Sales and marketing expenses
Occupancy expenses
Administrative expenses
Other expenses
Finance costs
4631
(374 084
(160 216
(27 711
(35 414
(5 927)
)
)
)
)520
(355 694
(148 969
(27 600
(32 716
(8 845)
)
)
)
)111
18 390
11 247
111
2 698
(2 918)21
5
8
1
8
(33)Profit before tax
Income tax expense 5195 532
(59 021 )182 677
(54 230 )12 855
4 7917
9Profit for the year 136 511 128 447 8 064 6