Fonterra Co-operative Group Limited 'Standardised' Balance Sheet

As at June 30 2022 2021

$000 $000
Assets
Cash and Marketable Securities 330,000 1,033,000
Trade Receivables 2,054,000 2,302,000
Inventory 3,078,000 2,981,000
Other Current Assets 184,000 376,000
Total Current Assets 5,646,000 6,692,000

Non-current Tangible Assets 4,807,000 4,569,000

Non-current Intangible Assets 2,985,000 3,080,000
Deferred tax assets 217,000 99,000
Other Non-current Assets 718,000 677,000
Total Non-current Assets 8,727,000 8,425,000
Total Assets 14,373,000 15,117,000

Liabilities
Trade Payables 2,202,000 2,469,000
Current Debt 1,570,000 1,246,000
Other Current Liabilities 306,000 410,000
Total Current Liabilities 4,078,000 4,125,000

Non-current Debt 3,108,000 3,745,000

Deferred Taxes 6,000 85,000
Other Non-current Liabilities (non-interest
bearing) 433,000 507,000
Total Non-current Liabilities 3,547,000 4,337,000
Total Liabilities 7,625,000 8,462,000

Minority Interest 40,000 35,000

Equity
Common Shareholders’ Equity 6,708,000 6,620,000
Total Shareholders’ Equity 6,708,000 6,620,000
Total Liabilities and Shareholders’ Equity
(inc MI) 14,373,000 15,117,000
onterra Co-operative Group Limited 'Standardised' Income Statement
For Year Ending June 30, 2022 2021
'$000 '$000
Sales 18,643,000 19,769,000
Cost of Sales 15,611,000 16,721,000
Gross Profit 3,032,000 3,048,000
SG&A 1,902,000 1,853,000
Other Operating Income 105,000 132,000
Other Operating Expense -354,000 -385,000
Other Operating Expense (Income) 249,000 253,000
Operating profit 881,000 942,000
Investment Income 0 0
Other Income 63,000 52,000
Other Expense -7,000 -7,000
Other Expense (Income) (56,000) (45,000)
Interest Income 25,000 30,000
Interest Expense -294,000 -340,000
Interest Expense (Income) 269,000 310,000
Profit before tax 668,000 677,000
Tax Expense -68,000 -53,000
Profit for the year 600,000 624,000
"2022" ROE (Officiel) =

3 Operating ROA =

2 Net assets.ave =

1 Net debts.ave =

3 NOPAT =

2 Net Interest Expense after Tax =

1 Tax rate =

4 ROE (new.01) =

4 ROE (new.02) =

3 Net FL =

2 Spread =

1 Effective tax rate after tax =

1 Operating Working Capital.ave =

2.1 Operating Working Captial Turnover =

2.2 Operating Working Captital to Sales Ratio =

a PP&E Turnover =
b A/R Turnover =

c A/P Turnover =

d Inventory Turnover =

e Net long-term Assets Turnover =

1. Current Ratio =
(Hệ số thanh toán ngắn hạn)
2. Quick Ratio =
(Hệ số thanh toán nhanh)

3. Cash Ratio =
(Hệ số thanh toán thanh toán tức thời)

4. Interest Coverage Ratio =

(Khả năng thanh toán lãi vay)

5. Liabilities to Equity Ratio =

6. Debt to Equtiy Ratio =

 Net Income / Equity.ave =

NOPAT / Net assets.ave =

Net debts.ave + Equity.ave =

Short-term Debts + Long-term Debts - Cash =

Net Income + Net Interest Expense after Tax =

(Interest Expense - Interest Income) x (1-Tax rate) =

Tax Expense / Pretaxed Income =

(NOPAT - Net Interest Expense after Tax) / Equity.ave =

Operating ROA + (Spread + Net FL) =

Net debts.ave / Equity.ave =

Operating ROA - effective tax rate after tax =

Net interest Expense after Tax / Net debts.ave =

Current Asset (Ex. Cash) - Current Liabiliies (Ex. Debts) =

Sales / Operating Working Capital.ave =

Operating Working Capital.ave / Sales =

Sales / Net Property, plant, and equipment.ave =

 Sales / Accounts Receivables.ave =

Cost of goods sold / A/P.ave =

Cost of Goods sold / Inventory.ave =

Sales / Net long-term Assets.ave =

Current Assets / Current Liabilities =

(Cash & Equivalents + Marketable Securities + A/R) / Current Liabilities=

Cash & Equivalents / Current Liabilities =

Earnings before Interest & Tax / Interest Expenses =

Liabilities / Shareholder's Equity =

Debts / Shareholder's Equity =

 0.090 9.004%

0.083 8.287%

10,817,000

4,153,000

896,383.234

296,383.234

- 0.102 -10.180%

0.090 9.004%

0.090 9.004%

0.623

0.012

0.071

2,794,000

6.67

0.150 15.062%

$ 3.98
$ 8.56

$ 6.68

$ 5.15

2.30

1.4 138% >1: tốt

0.6 58%

0.08 8%

3 >2: tốt

1.137 44%

0.697 70%
DN có $1,38 tài sản ngắn hạn để thanh toán $1 nợ ngắn
hạn

...

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DN có thu nhập trước lãi vay & thuế gấp 3 lần chi phí lãi
vay -> khả năng thanh toán lãi vay tốt