5 Gr oup s truc tur e T his sec tion pr o vides in f orma tion about the Gr oup s s truc tur e W her e r ele v an t the ac c oun ting policies tha t ha v e been applied and signifcan t es tima t es and judgemen ts made is included with e ach no t e 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 5A A C QUISITION OF SUBSIDIARIES Busines s C ombina tions In mil lions o f A UD 2019 In t er es t Ac quir ed D ate ac quir ed C onside r a tion BioScr een T es ting Servic es Inc 100 F eb 19 439 Other ac quisitions during the y e ar 224 663 If the ac quisitions had oc curr ed on 1 April 2018 manage men t es tima t es tha t Gr oup r e v enue fr om c on tinuing oper a tions w ould ha v e been 16885 mil lion and ne t pr o ft a f t er t a x fr om c on tinuing oper a tions w ould ha v e been 1690 mil lion In mil lions o f A UD In t er es t Ac quir ed D ate ac quir ed C onside r a tion 2018 ALS M arsh feld LL C 100 Jun17 126 Mikr olab Gr oup 100 Oc t 17 142 Other ac quisitions during the y e ar 61 329 If the ac quisitions had oc curr ed on 1 April 2017 man agemen t es tima t es tha t Gr oup r e v enue w ould ha v e been 14544 mil lion and ne t pr o ft a f t er t a x w ould ha v e been 562 mil lion Bioscr een T es ting Servic es Inc In mil lions o f A UD F air V alue 2019 Pr oper t y plan t and equipmen t 41 T r ade and o ther r ec eiv ables 16 C ash and cash equiv alen ts T r ade and o ther pa y ables 18 Ne t iden tifable as se ts and liabilities 39 Goodwil l on ac quisition 400 C onsider a tion paid s a tis fed in cash 439 C ash ac quir ed Ne t cash outfo w 439 T hese ac quisitions ha v e been r ec ognised on a pr o visional basis Dir ec tly a ttribut able tr ans ac tion c os ts o f 350000 r ela ting t o these ac quisitions w er e included in adminis tr a tion and o ther e xpenses in the pr o ft and los s s t a t emen t In the period t o 31 M ar ch 2019 BioScr een T es ting Servic es Inc c on tribut ed r e v enue o f 33 mil lion and a ne t pr o ft a f t er t a x o f 04 mil lion t o the c onsolida t ed ne t pr o ft a f t er t a x f or the y e ar T he goodwil l r ec ognised on ac quisition is a ttribut able main ly t o skil ls and t echnical t alen t o f the ac quir ed busines s s w orkf or c e and the syner gies e xpec t ed t o be achie v ed fr om in t egr a ting the c ompan y in t o the Gr oup s e xis ting busines s T he goodwil l is no t e xpec t ed t o be deduc tible f or inc ome t a x purposes Other ac quir ees ne t as se ts a t ac quisition da t es In mil lions o f A UD F air V alue F air V alue 2019 2018 Pr oper t y plan t and equipmen t 43 70 In v en t ories 07 Iden tifable in t angible as se ts 01 09 T r ade and o ther r ec eiv ables 36 76 Other curr en t as se ts 03 C ash and cash equiv alen ts 03 11 In t er es t be aring loans and borr o wings 10 26 Emplo y ee bene fts 04 05 T r ade and o ther pa y ables 17 18 C urr en t t a x liabilities 02 Ne t iden tifable as se ts and liabilities 50 127 Goodwil l on ac quisition 174 202 C onsider a tion paid 224 329 De f err ed c onsider a tion 32 P aid in cash 192 329 C ash ac quir ed 03 11 Ne t cash outfo w 189 318 T he c ompar a tiv es disclose al l 2018 ac quisitions T hese ac quisitions ha v e been r ec ognised on a pr o visional basis Dir ec tly a ttribut able tr ans ac tion c os ts o f 485500 2018 Nil r ela ting t o these ac quisitions w er e included in admin is tr a tion and o ther e xpenses in the pr o ft and los s s t a t e men t In the period t o 31 M ar ch 2019 the o ther ac quir ees c on tribut ed r e v enue o f 97 mil lion and a ne t pr o ft a f t er t a x o f 03 mil lion t o the c onsolida t ed ne t pr o ft a f t er t a x f or the y e ar T he goodwil l r ec ognised on ac quisition is a ttribut able main ly t o skil ls and t echnical t alen t o f the ac quir ed busines s s w orkf or c e and the syner gies e xpec t ed t o be achie v ed fr om in t egr a ting the c ompan y in t o the Gr oup s e xis ting busines s T he goodwil l is no t e xpec t ed t o be deduc tible f or inc ome t a x purposes 68 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 N O TES T O THE FINANCIAL S T A TEMENT S Gr oup s truc tur e