BUSN1110 The Capilano Website essay.

Question:

complete the tables outlined below.

We recommend that you complete the tables in Excel.
You will need to download, or access online, a number of annual reports from the Capilano website. Always use the most current data for completing your analysis. So the financial numbers for the year ending 30 June 2014 should be obtained from the 30 June 2015 annual report in the comparatives column (rather than the 30 June 2014 annual report).
Please make sure that you use consolidated numbers in your assignment. These numbers take account of all the companies within the Capilano group and are the relevant basis for evaluating financial performance.

Answer:

Statement of Financial Position
	30-Jun-18	30-Jun-17	30-Jun-16	30-Jun-15	30-Jun-14
	$’million	$’million	$’million	$’million	$’million
Current assets
Cash and cash equivalents	1909134	1192711	8695629	1424491	1103559
Trade receivables	25018945	24209622	22850501	20933909	14922176
Inventories	51265335	44152632	38792713	23344295	13736111
Prepayments	115071	199896	176395	1336259	262519
Income tax receivable		82805
Non-Current assets classified as held for sale			7425442
Total current assets	78308485	69837666	77940680	47038954	30024365
Non-current assets
Property, plant and equipment	20656319	21236371	21499578	21395309	19634969
Intagible assets	214275	214275			24467
Receivables	2500000	2500000
Investments	2576574	2511148	109397
Deferred tax assets		49423	185565	67069
Total non-current assets	25947168	26511217	21794540	21462378	19659436
Total assets	104255653	96348883	99735220	68501332	49683801
Current liabilities
Trade & beekeeper creditors	17333978	20845265	20671941	22483212	9394986
Short term borrowings	6347300	1990902	8120105	2267729	1291904
Provision for dividend	3972387	3783238	3783238	3224167	1704285
Income tax payable	735491		836226	2642811	891972
Total current liabilities	28389156	26619405	33411510	30617919	13283147
Non-current liabilities
Long term borrowings	6997500	6997500	10201648	3821843	7404958
Long term provisions	498513	400013	357940	356530	303128
Deferred tax liabilities	52558				108653
Total non-current liabilities	7548571	7397513	10559588	4178373	7816739
Total liabilities	35937727	34016918	43971098	34796292	21099886
Equity
Issued capital	24532157	24532157	24586832	8228221	7728221
Reserves	4247851	4113551	4042851	4042851	4042851
Retained earnings	39537918	33686257	27134439	21433968	16812843
Total equity	68317926	62331965	55764122	33705040	28583915
Total liabilities and equity	104255653	96348883	99735220	68501332	49683801


II. Common Sized Statements
Balance Sheet
Current assets	2018		2017		2016		2015		2014
Cash and cash equivalents	1909134	1.83%	1192711	1.24%	8695629	8.72%	1424491	2.08%	1103559	2.22%
Trade receivables	25018945	24.00%	24209622	25.13%	22850501	22.91%	20933909	30.56%	14922176	30.03%
Inventories	51265335	49.17%	44152632	45.83%	38792713	38.90%	23344295	34.08%	13736111	27.65%
Prepayments	115071	0.11%	199896	0.21%	176395	0.18%	1336259	1.95%	262519	0.53%
Income tax receivable			82805	0.09%		0.00%				0.00%
Non-Current assets classified as held for sale					7425442	7.45%
Total current assets	78308485	75.11%	69837666	72.48%	77940680	78.15%	47038954	68.67%	30024365	60.43%
Non-current assets								0.00%		0.00%
Property, plant and equipment	20656319	19.81%	21236371	22.04%	21499578	21.56%	21395309	31.23%	19634969	39.52%
Intagible assets	214275	0.21%	214275	0.22%		0.00%		0.00%	24467	0.05%
Receivables	2500000	2.40%	2500000	2.59%		0.00%		0.00%		0.00%
Investments	2576574	2.47%	2511148	2.61%	109397	0.11%		0.00%		0.00%
Deferred tax assets			49423	0.05%	185565	0.19%	67069	0.10%		0.00%
Total non-current assets	25947168	24.89%	26511217	27.52%	21794540	21.85%	21462378	31.33%	19659436	39.57%
Total assets	104255653	100.00%	96348883	100.00%	99735220	100.00%	68501332	100.00%	49683801	100.00%
Current liabilities
Trade & beekeeper creditors	17333978	16.63%	20845265	21.64%	20671941	20.73%	22483212	32.82%	9394986	18.91%
Short term borrowings	6347300	6.09%	1990902	2.07%	8120105	8.14%	2267729	3.31%	1291904	2.60%
Provision for dividend	3972387	3.81%	3783238	3.93%	3783238	3.79%	3224167	4.71%	1704285	3.43%
Income tax payable	735491	0.71%		0.00%	836226	0.84%	2642811	3.86%	891972	1.80%
Total current liabilities	28389156	27.23%	26619405	27.63%	33411510	33.50%	30617919	44.70%	13283147	26.74%
Non-current liabilities
Long term borrowings	6997500	6.71%	6997500	7.26%	10201648	10.23%	3821843	5.58%	7404958	14.90%
Long term provisions	498513	0.48%	400013	0.42%	357940	0.36%	356530	0.52%	303128	0.61%
Deferred tax liabilities	52558	0.05%						0.00%	108653	0.22%
Total non-current liabilities	7548571	7.24%	7397513	7.68%	10559588	10.59%	4178373	6.10%	7816739	15.73%
Total liabilities	35937727	34.47%	34016918	35.31%	43971098	44.09%	34796292	50.80%	21099886	42.47%
Equity
Issued capital	24532157	23.53%	24532157	25.46%	24586832	24.65%	8228221	12.01%	7728221	15.55%
Reserves	4247851	4.07%	4113551	4.27%	4042851	4.05%	4042851	5.90%	4042851	8.14%
Retained earnings	39537918	37.92%	33686257	34.96%	27134439	27.21%	21433968	31.29%	16812843	33.84%
Total equity	68317926	65.53%	62331965	64.69%	55764122	55.91%	33705040	49.20%	28583915	57.53%
Total liabilities and equity	104255653	100.00%	96348883	100.00%	99735220	100.00%	68501332	100.00%	49683801	100.00%


Common Size Statement of Financial Position
Current assets	2018	2017	2016	2015	2014
Cash and cash equivalents	1.83%	1.24%	8.72%	2.08%	2.22%
Trade receivables	24.00%	25.13%	22.91%	30.56%	30.03%
Inventories	49.17%	45.83%	38.90%	34.08%	27.65%
Prepayments	0.11%	0.21%	0.18%	1.95%	0.53%
Income tax receivable		0.09%
Non-Current assets classified as held for sale			7.45%
Total current assets	75.11%	72.48%	78.15%	68.67%	60.43%
Non-current assets
Property, plant and equipment	19.81%	22.04%	21.56%	31.23%	39.52%
Intagible assets	0.21%	0.22%	0.00%	0.00%	0.05%
Receivables	2.40%	2.59%	0.00%	0.00%	0.00%
Investments	2.47%	2.61%	0.11%	0.00%	0.00%
Deferred tax assets		0.05%	0.19%	0.10%	0.00%
Total non-current assets	24.89%	27.52%	21.85%	31.33%	39.57%
Total assets	100.00%	100.00%	100.00%	100.00%	100.00%
Current liabilities
Trade & beekeeper creditors	16.63%	21.64%	20.73%	32.82%	18.91%
Short term borrowings	6.09%	2.07%	8.14%	3.31%	2.60%
Provision for dividend	3.81%	3.93%	3.79%	4.71%	3.43%
Income tax payable	0.71%	0.00%	0.84%	3.86%	1.80%
Total current liabilities	27.23%	27.63%	33.50%	44.70%	26.74%
Non-current liabilities
Long term borrowings	6.71%	7.26%	10.23%	5.58%	14.90%
Long term provisions	0.48%	0.42%	0.36%	0.52%	0.61%
Deferred tax liabilities	0.05%			0.00%	0.22%
Total non-current liabilities	7.24%	7.68%	10.59%	6.10%	15.73%
Total liabilities	34.47%	35.31%	44.09%	50.80%	42.47%
Equity
Issued capital	23.53%	25.46%	24.65%	12.01%	15.55%
Reserves	4.07%	4.27%	4.05%	5.90%	8.14%
Retained earnings	37.92%	34.96%	27.21%	31.29%	33.84%
Total equity	65.53%	64.69%	55.91%	49.20%	57.53%
Total liabilities and equity	100.00%	100.00%	100.00%	100.00%	100.00%


Statement of comprehensive income
	2018		2017		2016		2015		2014
Revenue	138517861	100.00%	133143583.00	100.00%	133617041	100.00%	120863001	100.00%	86003491	100.00%
Gain on disposal of beekeeping assets			2073703.00	1.56%
Share of profit of joint ventures	65426	0.05%	-61087.00	0.05%
Finance Cost	-399732	0.29%	-434148.00	0.33%	-871725	0.65%	-645831	0.53%	-863070	1.00%
Other Expenses	-124137863.00	89.62%	-120909075.00	90.81%	-119302654	89.29%	-109089286	90.26%	-80055896	93.08%
Insurance Proceeds									5084525	5.91%
Damage to assets and consequential expenses									-891395	1.04%
Profit before income tax	14045692	10.14%	13812976	10.37%	13442662	10.06%	11127884	9.21%	9277655	10.79%
Income tax expense	-4221888	3.05%	-3478166.00	2.61%	-3959199	2.96%	-3282837	2.72%	-1871112	2.18%
Net profit for the year attributable to members of CZZ	9823804	7.09%	10334810.00	7.76%	9483463.00	7.10%	7845047	6.49%	7406543	8.61%
Other comprehensive income
Total Comprehensive income for the year attributable to members of CZZ	9823804	7.09%	10334810.00	7.76%	9483463.00	7.10%	7845047.00	6.49%	7406543.00	8.61%

Common Size comprehesive income statement

	2018	2017	2016	2015	2014
Revenue	100.00%	100.00%	100.00%	100.00%	100.00%
Gain on disposal of beekeeping assets		1.56%
Share of profit of joint ventures	0.05%	0.05%
Finance Cost	0.29%	0.33%	0.65%	0.53%	1.00%
Other Expenses	89.62%	90.81%	89.29%	90.26%	93.08%
Insurance Proceeds					5.91%
Damage to assets and consequential expenses					1.04%
Profit before income tax	10.14%	10.37%	10.06%	9.21%	10.79%
Income tax expense	3.05%	2.61%	2.96%	2.72%	2.18%
Net profit for the year attributable to members of CZZ	7.09%	7.76%	7.10%	6.49%	8.61%
Other comprehensive income
Total Comprehensive income for the year attributable to members of CZZ	7.09%	7.76%	7.10%	6.49%	8.61%

III Ratio Analysis

Profitability	2018		2017		2016		2015		2014
Sales Revenue Growth	4.04%		-0.35%		10.55%		40.53%

Gross Profit Margin = Gross Profit /Sales	54462046		51866234		51099485		46854187		37748602
	138517861		133143583		133617041		120863001		86003491

	39.32%		38.96%		38.24%		38.77%		43.89%


Net Profit Margin= EBIT/Sales	14445424		14247124.00		14314387		11773715		10140725
	138517861		133143583		133617041		120863001		86003491

	10.43%		10.70%		10.71%		9.74%		11.79%

Return on Assets= EBIT/Average Total Assets	14445424		14247124		14314387		11773715		10140725
	100302268		98042051.5		84118276		59092566.5		52191570

	14.40%		14.53%		17.02%		19.92%		19.43%

Return on Shareholders Equity	9823804		10334810		9483463		7845047		7406543
	65324945.5		59048043.5		44734581		31144477.5		27765444.5

	15.04%		17.50%		21.20%		25.19%		26.68%

Investment
EPS =PAT/ Weighted average number of shares	1.04		1.09		1.10		0.91		0.87

PE Ratio= Market price per share/ Earnings per share	16.08		14.15		18.12		12.95		6.30


Gross Profit
Sales	138517861		133143583		133617041		120863001		85893265
Less: Cost of Revenue	84055815		81277349		82517556		74008814		48144663
Gross Profit	54462046		51866234		51099485		46854187		37748602

Market price per share	16.7		15.46		19.97		11.83		5.48

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