Financial s t a t emen ts F or the y e ar ended 31 M ar ch 2019 1 Financial o v ervie w 48 54 1a Oper a ting segmen ts 1b Earnings per shar e 1c R e v enue 1d Expenses C on tinuing oper a tions 1e Disc on tinued oper a tions and as se ts held f or s ale 2 C apit al emplo y ed w orking capit al o ther ins trumen ts 55 60 2a T r ade and o ther r ec eiv ables 2b R ela t ed par t y tr ans ac tions 2c In v en t ories 2d T r ade and o ther pa y ables 2e Pr oper t y plan t equipmen t 2f In v es tmen t pr oper t y 2g In t angible as se ts 3 Ne t deb t 60 62 3a C ash and cash equiv alen ts 3b R ec oncilia tion o f oper a ting pr o ft t o ne t cash 3c R ec oncilia tion o f liabilities arising fr om fnancing ac tivities 3d L oans and borr o wings 4 Risk capit al M anagemen t 62 67 4a Financial capit al risk managemen t 4b C apit al r eserv es 4c Financial Ins trumen ts 4d C on tingencies 4e C apit al c ommitmen ts 4f Oper a ting le ases 5 Gr oup s truc tur e 68 71 5a Ac quisition o f subsidiaries 5b C onsolida t ed en tities 5c Deed o f cr os s guar an t ee 5d P ar en t en tit y disclosur es 6 T a xa tion 72 74 6a Inc ome t a x es 6b De f err ed t a x as se ts and liabilities 7 Other in f orma tion 74 79 7a B asis o f pr epar a tion 7b Signifcan t ac c oun ting policies 7c De t ermina tion o f f air v alue 7d Audit ors r emuner a tion 7e Ev en ts subsequen t t o balanc e da t e 8 Emplo ymen t ma tt ers 79 82 8a Shar e based pa ymen ts 8b K e y managemen t personnel disclosur es C on t en ts C onsolida t ed s t a t emen t o f Pr o ft and L os s and Other C ompr ehensiv e Inc ome 44 C onsolida t ed balanc e shee t 45 C onsolida t ed s t a t emen t o f changes in equit y 46 C onsolida t ed s t a t emen t o f cash fo ws 47 No t es t o the fnancial s t a t emen ts 48 Signed r epor ts Dir ec t ors declar a tion 83 Independen t audit or s r epor t 84 L e ad audit or s independenc e declar a tio n 89 43 ALS LIMITED AND IT S SUBSIDIARIES A NNU AL F INANCIAL R EPOR T F OR THE Y EAR E NDED 31 M AR CH 2019 F INANCIAL REPOR T F INANCIAL S T A TEMENT S