The balance sheet is the most important financial factor of the company. The balance sheet defines the total assets or not- assets of the company in a particular time frame. Further, it also states the amount of the liabilities or capital invested in the company in that given specified time.From the above table, one can analyse the balance sheet of the company for the two years from April 2015 to April 2016. The total cash invested in the company increased from 42 million AUD to 52 million AUD in the given time period. The total current assets of the company observed a huge increment (Morning Star, 2016). A number of total assets also increase by 13 million AUD in the given specified period.
Further, the net property, plant and equipment value increases from 79 million AUD to 88 million AUD in the period from April 2015 to April 2016. In addition, the amount of non-current assets observed a rise, which is about 6 million AUD. Further, the increase in the total liabilities shows the growth of the company in the given period. The total liabilities expanded from 409 million AUD to 428 million AUD.
The cash flow statement is basically the final output that includes the income statement and balance sheet of the company. These show how the changes in both the income statement and balance sheet will affect the financial position of the company.
From the above table, one can analyse the cash flow statement of the company for the two years from April 2015 to April 2016. It is observed that the net cash provided by the operating activities increased by 1 million AUD that is from 49 million AUD to 50 million AUD in the given time period specified in the table (Morning Star, 2016). Further, from the investing activities the cash obtained is shown a growth but that growth is not affecting the net income of the company. This output increases by -8 million AUD in the given time period.
The net cash provided for the financing activity is affecting the cash flow of the company. In the given table, for the financing activities, the net cash observed a reduction in the amount. The net cash declined from 11 million AUD to 14 million AUD which affects the financial statement of the company.