Page 1 of 12 HI5001 Accounting for Business Decisions (T1, 2016) Melbourne Group Assignment (100 points 30% of Final Mark) The assignment aims to develop an understanding of financial statements structure and their use in decision-making. The task is to choose a publicly listed company (see list on page 4) from the Australian Stock Exchange (ASX), analyse the latest financial statements and come up with a conclusion with supporting data or information whether to invest in the company or not. In order to avoid duplication of companies being examined, groups are required to inform the lecturer the selected company before commencing. This group project encompasses several learning objectives, each of which comprises a part of the students' task. However, it is well encouraged to include any additional information that students may think will be useful in conducting financial statements analysis of the selected company. General Rules & Requirements: The Business Report should be prepared by a group with a maximum of three (3). Reports must be confined to a maximum of 3,000 words. As a minimum the report should have the following: A. Title page B. Executive Summary C. Table of Contents D. Introduction E. Body F. Conclusion G. Reference List H. Appendix Font type should be Arial (size 11), paragraph spacing should be 1.5. Note: Any additional material from external sources that you "copy & paste" into your report should be appropriately referenced and is NOT included in the word limit. Page 2 of 12 Financial Statement Analysis Part 1 Provide an executive summary which will include overview of subject matter, methods of analysis, findings and recommendations. Part 2 Use the latest annual report. The group will need to review the major sections of this report in order to be familiar with the content of each of the financial statements and appropriate footnotes. Review the balance sheet of the company and indicate the total amount of the following: a) Current assets b) Non-current assets c) Current liabilities d) Non-current liabilities e) Stockholder's equity Compare the above figures with the previous year and compute the percentage increase or decrease and comment on the comparative financial condition of the company. Part 3 Review the income statement and indicate the following: a) Total (operating) revenues b) Cost of Goods Sold (if relevant) c) Total expenses (before income taxes) d) Any non-operating (or extraordinary) gains and losses e) Earnings per common share Compare the above figures with the previous year and compute the percentage increase or decrease and comment on the comparative financial operation of the company. Part 4 Review the statement of cash flows for the most recent year and indicate the following: a) Net cash inflow (outflow) from operating activities b) Net cash inflow (outflow) from financing activities c) Net cash inflow (outflow) from investing activities d) Net increase (decrease) in cash during the year Analyse the Cash Flow Statements for the last 2 years and comment on the cash position of the company. Page 3 of 12 Part 5 Review the stockholders' equity section in your chosen company's most recent yearend balance sheet and compare that with the previous year-end balance sheet. Compare percentage increase or decrease. List the stockholders' equity account balances and number of outstanding shares from these two balance sheets and compute the increase or decrease for each during this past year. Note: To complete the submission process, upload onto Safeassign SelfCheck Link, Final Submission Link and finally the hardcopy in the box located in the library. Make sure that the group member who submitted the softcopies should indicate the name and student number. Please do not upload more than one copy. In case your percentage matching is unacceptable, send an email to the lecturer requesting that the submission be deleted from the Safeassign. Due Date: Friday, 27 May, 2016. Page 4 of 12 A-CAP RESOURCES LIMITED ACB Energy A1 CONSOLIDATED GOLD LIMITED AYC Materials ABILENE OIL AND GAS LIMITED ABL Energy ABM RESOURCES NL ABU Materials ACACIA COAL LIMITED AJC Energy ACADEMIES AUSTRALASIA GROUP LIMITED AKG Consumer Services ACCENT RESOURCES NL ACS Materials ACRUX LIMITED ACR Pharmaceuticals & Biotechnology ACTINOGEN MEDICAL LIMITED ACW Pharmaceuticals & Biotechnology ACTIVEX LIMITED AIV Materials ADAIRS LIMITED ADH Retailing ADAVALE RESOURCES LIMITED ADD Energy ADCORP AUSTRALIA LIMITED AAU Media ADELAIDE BRIGHTON LIMITED ABC Materials ADELAIDE RESOURCES LIMITED ADN Materials ADG GLOBAL SUPPLY LIMITED. ADQ Capital Goods ADHERIUM LIMITED ADR Health Care Equipment & Services ADITYA BIRLA MINERALS LIMITED ABY Materials ADMEDUS LTD AHZ Health Care Equipment & Services ADMIRALTY RESOURCES NL. ADY Materials ADVANCED BRAKING TECHNOLOGY LTD ABV Automobiles & Components Page 5 of 12 ADX ENERGY LTD ADX Energy AEON METALS LIMITED. AML Materials AERIS ENVIRONMENTAL LTD AEI Commercial Services & Supplies AERIS RESOURCES LIMITED AIS Materials AFRICAN ENERGY RESOURCES LIMITED AFR Energy AFT PHARMACEUTICALS LIMITED AFP Pharmaceuticals & Biotechnology AGENIX LIMITED AGX Pharmaceuticals & Biotechnology AGL ENERGY LIMITED. AGL Utilities AGRIMIN LIMITED AMN Materials AGUIA RESOURCES LIMITED AGR Materials AHALIFE HOLDINGS LIMITED AHL Retailing AINSWORTH GAME TECHNOLOGY LIMITED AGI Consumer Services AIRXPANDERS, INC. AXP Health Care Equipment & Services ALACER GOLD CORP. AQG Materials ALARA RESOURCES LIMITED AUQ Materials ALCHEMIA LIMITED ACL Pharmaceuticals & Biotechnology ALCHEMY RESOURCES LIMITED ALY Materials ALCIDION GROUP LIMITED ALC Health Care Equipment & Services ALCOA INC. AAI Materials ALEXIUM INTERNATIONAL GROUP LIMITED AJX Materials ALGAE.TEC LIMITED AEB Energy Page 6 of 12 ALICANTO MINERALS LIMITED AQI Materials ALICE QUEEN LIMITED AQX Energy ALKANE RESOURCES LIMITED ALK Materials ALLEGIANCE COAL LIMITED AHQ Energy ALLEGRA ORTHOPAEDICS LIMITED AMT Health Care Equipment & Services ALLIANCE RESOURCES LIMITED AGS Materials ALLIGATOR ENERGY LIMITED AGE Energy ALLOY RESOURCES LIMITED AYR Materials ALT RESOURCES LIMITED ARS Materials ALTECH CHEMICALS LTD ATC Materials ALTONA MINING LIMITED AOH Materials ALTURA MINING LIMITED AJM Materials ALUMINA LIMITED AWC Materials AMA GROUP LIMITED AMA Retailing AMAYSIM AUSTRALIA LIMITED AYS Telecommunication Services AMBERTECH LIMITED AMO Technology Hardware & Equipment AMBITION GROUP LIMITED AMB Commercial Services & Supplies AMCOR LIMITED AMC Materials AMERICAN PATRIOT OIL & GAS LIMITED AOW Energy AMEX RESOURCES LIMITED AXZ Materials AMP LIMITED AMP Insurance Page 7 of 12 ANAECO LIMITED ANQ Commercial Services & Supplies ANALYTICA LIMITED ALT Health Care Equipment & Services ANATARA LIFESCIENCES LTD ANR Pharmaceuticals & Biotechnology ANCHOR RESOURCES LIMITED AHR Materials ANEKA TAMBANG (PERSERO) TBK (PT) ATM Materials ANGLO AUSTRALIAN RESOURCES NL AAR Materials ANGLOGOLD ASHANTI LIMITED AGG Materials ANOVA METALS LIMITED AWV Materials ANSELL LIMITED ANN Health Care Equipment & Services ANSON RESOURCES LIMITED ASN Materials ANTARES ENERGY LIMITED AZZ Energy ANTARES MINING LIMITED AWW Materials ANTARIA LIMITED ANO Materials ANTEO DIAGNOSTICS LIMITED ADO Pharmaceuticals & Biotechnology ANTILLES OIL AND GAS NL AVD Energy ANTIPA MINERALS LIMITED AZY Materials ANTISENSE THERAPEUTICS LIMITED ANP Pharmaceuticals & Biotechnology AP EAGERS LIMITED APE Retailing APA GROUP APA Utilities APAC COAL LIMITED AAL Energy APHRODITE GOLD LIMITED AQQ Materials Page 8 of 12 APIAM ANIMAL HEALTH LIMITED AHX Retailing APN NEWS & MEDIA LIMITED APN Media APN OUTDOOR GROUP LIMITED APO Media APOLLO CONSOLIDATED LIMITED AOP Materials APOLLO MINERALS LIMITED AON Materials AQUAINT CAPITAL HOLDINGS LIMITED AQU Consumer Services AQUARIUS PLATINUM LIMITED AQP Materials AQUIS ENTERTAINMENT LIMITED AQS Consumer Services ARAFURA RESOURCES LIMITED ARU Materials ARB CORPORATION LIMITED. ARB Automobiles & Components ARC EXPLORATION LIMITED ARX Materials ARCHER EXPLORATION LIMITED AXE Materials ARDENT LEISURE GROUP AAD Consumer Services ARDENT RESOURCES LTD AWO Materials ARDIDEN LTD ADV Materials ARGENT MINERALS LIMITED ARD Materials ARGO EXPLORATION LIMITED AXT Materials ARGONAUT RESOURCES NL ARE Materials ARGOSY MINERALS LIMITED AGY Materials ARIADNE AUSTRALIA LIMITED ARA Commercial Services & Supplies ARISTOCRAT LEISURE LIMITED ALL Consumer Services Page 9 of 12 ARK MINES LIMITED AHK Materials ARMOUR ENERGY LIMITED AJQ Energy AROWANA INTERNATIONAL LIMITED AWN Commercial Services & Supplies ARRIUM LIMITED ARI Materials ARROWHEAD RESOURCES LIMITED AR1 Materials ARTEMIS RESOURCES LIMITED ARV Materials ARUMA RESOURCES LIMITED AAJ Materials ARUNTA RESOURCES LIMITED AJR Materials ASALEO CARE LIMITED AHY Household & Personal Products ASAPLUS RESOURCES LIMITED AJY Materials ASCIANO LIMITED AIO Transportation ASG GROUP LIMITED ASZ Software & Services ASHLEY SERVICES GROUP LIMITED ASH Commercial Services & Supplies ASIA PACIFIC DATA CENTRE GROUP AJD Real Estate ASIA PACIFIC DIGITAL LIMITED DIG Media ASIAN AMERICAN MEDICAL GROUP LIMITED AJJ Health Care Equipment & Services ASPERMONT LIMITED. ASP Media ASPIRE MINING LIMITED AKM Materials ASSEMBLEBAY LIMITED ASY Energy ASTIVITA LIMITED AIR Capital Goods ASTRO RESOURCES NL ARO Materials Page 10 of 12 ASTRON CORPORATION LIMITED ATR Materials ATC ALLOYS LTD ATA Materials ATCOR MEDICAL HOLDINGS LIMITED ACG Health Care Equipment & Services ATHENA RESOURCES LIMITED AHN Materials ATLANTIC LIMITED ATI Materials ATLAS IRON LIMITED AGO Materials ATLAS PEARLS AND PERFUMES LTD ATP Consumer Durables & Apparel ATRUM COAL NL ATU Materials ATTILA RESOURCES LIMITED AYA Materials AUB GROUP LIMITED AUB Insurance AUCKLAND INTERNATIONAL AIRPORT LIMITED AIA Transportation AUDALIA RESOURCES LIMITED ACP Materials AUDIO PIXELS HOLDINGS LIMITED AKP Consumer Durables & Apparel AUGUR RESOURCES LIMITED AUK Materials AURA ENERGY LIMITED AEE Energy AURELIA METALS LIMITED AMI Materials AUROCH MINERALS NL AOU Materials AURORA MINERALS LIMITED ARM Materials AUS ASIA MINERALS LIMITED AQJ Energy AUS TIN MINING LTD ANW Materials AUSDRILL LIMITED ASL Capital Goods Page 11 of 12 AUSENCO LIMITED AAX Capital Goods AUSGOLD LIMITED AUC Materials AUSMON RESOURCES LIMITED AOA Materials AUSNET SERVICES LIMITED AST Utilities AUSQUEST LIMITED AQD Materials AUSROC METALS LTD ARK Materials AUSTAL LIMITED ASB Capital Goods AUSTEX OIL LIMITED AOK Energy AUSTIN ENGINEERING LIMITED ANG Capital Goods AUSTIN EXPLORATION LIMITED AKK Energy AUSTOCK GROUP LIMITED ACK Insurance AUSTPAC RESOURCES NL APG Materials AUSTRAL GOLD LIMITED AGD Materials AUSTRALASIAN RESOURCES LIMITED ARH Materials AUSTRALIA NEW AGRIBUSINESS & CHEMICAL GROUP LTD ANB Materials AUSTRALIA UNITED MINING LIMITED AYM Materials AUSTRALIAN AGRICULTURAL COMPANY LIMITED. AAC Food, Beverage & Tobacco AUSTRALIAN AGRICULTURAL PROJECTS LIMITED AAP Food & Staples Retailing AUSTRALIAN BAUXITE LIMITED. ABX Materials AUSTRALIAN CAREERS NETWORK LIMITED ACO Consumer Services AUSTRALIAN DAIRY FARMS GROUP AHF Food, Beverage & Tobacco Page 12 of 12 AUSTRALIAN MINES LIMITED AUZ Materials AUSTRALIAN NATURAL PROTEINS LIMITED AYB Food, Beverage & Tobacco AUSTRALIAN PACIFIC COAL LIMITED AQC Materials AUSTRALIAN PHARMACEUTICAL INDUSTRIES LIMITED API Health Care Equipment & Services AUSTRALIAN RENEWABLE FUELS LIMITED ARW Energy AUSTRALIAN VANADIUM LIMITED AVL Materials AUSTRALIAN VINTAGE LTD AVG Food, Beverage & Tobacco AUSTRALIAN WHISKY HOLDINGS LIMITED AWY Food, Beverage & Tobacco AUTOMOTIVE HOLDINGS GROUP LIMITED. AHG Retailing AVALON MINERALS LIMITED AVI Materials AVANCO RESOURCES LIMITED AVB Materials AVENIRA LIMITED AEV Materials AVEXA LIMITED AVX Pharmaceuticals & Biotechnology AVITA MEDICAL LTD AVH Pharmaceuticals & Biotechnology AVZ MINERALS LIMITED AVZ Materials AWE LIMITED AWE Energy AXIOM MINING LIMITED AVQ Materials AZONTO PETROLEUM LTD APY Energy AZUMAH RESOURCES LIMITED AZM Materials AZURE HEALTHCARE LIMITED AZV Health Care Equipment & Services