Transurban Key Performance Indicators and Segmental Performance

This document provides an overview of Transurban's key performance indicators (KPIs) for the year ended 30th June, 2018, including toll revenue, net profit, market capitalization, and free cash. It also discusses the reasons for the changes in these KPIs and highlights the company's performance on other fronts. Additionally, it covers Transurban's target to meet nine UN Sustainable Development Goals (SDGs) and their initiatives towards achieving these goals.

Answer 1
1. Transurban is a transport company primarily engaged in the development, operation and
maintenance of toll road assets. Headquartered in Docklands, Victoria it is one of the world’s largest
toll road operators. The Key Performance Indicators (KPIs) for the company as per it’s Annual Report
for the year ended 30th June, 2018 are as follows:
Indicator 2018($M) 2017($M) Change(%)
Toll Revenue 2,249 2,083 7.38%
Net Profit 468 209 123.92%
Market Capitalisation 26,630 24,320 9.50%
Free Cash 1,215 1,220 -0.41%
EBITDA 1,649 1,526 8.06%
The following reasons are noted for the above changes in KPIs:
a. Increase in Average Daily Traffic (ADT) by 2.2%
b. Escalation in toll prices charged.
c. The acquisition of A25 road and bridge in Montreal, Canada contributing to the toll revenue
collection of the company.
d. The company has reported favourable net finance costs
e. There has been a strong improvement in the company’s segment performance marked by
completion of different infrastructural works such as the completion of CTW works in
Melbourne.
In addition to the above, the performance of the company on other fronts can be summarised
as follows:
Other Indicators Performance
Current Borrowings Reported decline of around of 40%
EPS Increase of around 11% in both basic and diluted EPS
Net Working Capital Increase of around 38%
Construction Revenue Reported increase of around 67%
As stated above this stellar growth is contributed by the company’s productive investments in
acquiring and developing infrastructural facilities.

Further, the growth in the performance of the entities of the group is provided below:
Segmental Performance
a. Reported increase of 13.4% in revenue in Melboune
b. ADT growth of 3.1% and 2.6% in Sydney and Brisbane respectively
c. Little constrained growth by improved fee arrangements for customers
This success is backed by the following factors:
 Momentum in cash flows due to robust growth projects
 Increasing strength of the Australian economy
 Linkt tolling brand introduced in July, 2018 improved customer choice and reduced
fees
 Introduction of new digital platforms for customers
 Execution of New Operations and Maintenance contracts
 Success in integration and operation of 2 mile extension to the southern end of the 95
express lanes
 Incident response management on 35km of Melbourne’s road network
In the light of the above, it can be reasonably concluded that the company has been able to
multiply its revenues and profits, especially EBITDA on an exponential basis. A large portion
of this is attributable to its growth projects especially in Canada. However, a closer look at the

upcoming developments and monitoring concerns about its size becoming a competition issue
is suggested.
Answer 2
2. Out of Total 17 Sustainable Development Goals, Transurban is targeting to meet nine UN
Sustainable Development Goals (SDGs) In the FY2018-19 –
SDG 3 : Good Health and Wellbeing
Transurban supports Mental health resilience programs among its employess and provides flexible
working environment. For safer roads it conducts road safety awareness by Tunnel evacuation
simulation, Orange Cones, No Phones and partnership with NeuRA.
SDG 5 : Gender Equality
Transurban maintains a right proportion of women and men across their Board, Senior,and
Permanent workforce. Provides “Equal Pay Review” every 12 months. It also Conducts Domestic
Violence Support training to prevent men’s violence against women.
SDG 7 : Affordable and Clean Energy
Clem7 and greenhouse gas saving initiative along with respond to the TCFD recommendation and
running various workshops to have a fresh look at climate related impacts.
SDG 8: Decent Work and Economic Growth
Transurban undertook to reduce quantity of material used and planning for using waste management
strategies and undertaking various projects to create new opportunities. For promoting safe and
secure working environment by eradicating forced labour and ending of modern slavery. It also
promotes FEET for women and conducting gradute programmes for youth employment .
SDG 9: Industry, Innovation and Infrastructure
Transurban trying to developing sustainable and affordable infrastructure with enhance technology
and innovations.
SDG 11: Sustainable Cities and Communities
Transurban became the member of Thriving Communities Partnership to enhance planning and
community engagement processes. It also paid attention to air quality monitoring and reporting for
road tunnels.
SDG 12; Responsible Consumption and Production

Transurban partnered with Beyond Zero Emission and Boral to reduce embodied emissions in
concrete. It also commenced a trail in conjunction and completed a waste audit to prepare a waste
management strategy.
SDG 13 : Climate Action
Transurban commenced implementation of recommendations from TCFD of which the first part been
completed.
SDG 17 : Partnerships for the Goals
Apart from above mentioned partnerships, Transurban partnered with Infrastructure Sustainability
Council of Australia , UN Global Compact Australia , local partnerships with NSW, QLD,VIC and
others. For automated vehicles it partnered with state transport agencies .It also partnered with
Thriving Communities and Landcare Australia to enhance ecological and local communities.
My personal opinion for the Transurban above initiatives is that it would help in achieving
#Envision2030 transforming the world for persons with disabilities “living no one behind”.
Answer 3
In the books of Rochelle Graves Limited
For the year ended 31 July
$
Date Particulars Amount Amount
05-Jul Notes Receivable A/c..Dr 6200
To Sales A/c 6200
14-Jul Bank A/c..Dr 672
Service Charge A/c..Dr 28
To Sales A/c 700
14-Jul Notes Receivable A/c..Dr 440
To Finance Charges 440
15-Jul Bank A/c..Dr 6098.63
To Notes Receivable A/c 6098.63
31-Jul Profit and Loss A/c 201.2877
To Interest A/c 201.2877
9000*8%*31/365+ 15000*31*11%/365

Receivable Account
Sl No Particular Amount Interest
1 Domino Limited 15000 302.8767
2 ERV Limited 9000 356.0548
3 New Sales 6200
4 Closing Balance 30200
Answer 4
In the books of Harry's Hardware
Cash Flow Statement
$ $
Sl No Particulars Amount Amount
1 Cash Flow From Operations
Sales 451400
Less: Cost of Sales -338000
General Expenses -50175
Net Cash flow from operation 63225
2 Cash flow from Investing Activity
-Receipt from disposal of asset 3000
-Motor Vehicle Purchase -16000
(90000-84000+10000)
Long term Investment -6000 -19000
3 Cash flow from financing activity
Loan Repayment -10000
Drawings -31625 -41625
Change in Cash Balance 2600
Opening Cash Balance 16400
Closing Cash Balance 19000
Cost of Sales Working
Sl No Particular Amount
1 Sales 320000
2 Reduction in Payables 6000
3 Increase in Inventory 12000
4 Net cost of Sales in cash 338000

Sales Working
Sl No Particular Amount
1 Sales 450000
2 Reduction in Receivables 1400
3 Net sales in cash 451400
General Expenses
Sl No Particular Amount
1 General Expense 68000
2 Depreciation -18000
3 Accrued Expense Reduction 75
4 Prepaid Insurance 100
5 Net 50175