Analysis and Evaluation of Coca-Cola Amatil Limited

Running head: BUSINESS REPORT
Business Report
Name of the Student
Name of the University
Author’s Note

1BUSINESS REPORT
Table of Contents
Introduction................................................................................................................................2
a. Summary of the Company......................................................................................................2
b. Details of Board of Directors.................................................................................................3
c. Characteristics of the Board...................................................................................................5
d. Important Investment or Financial Decisions........................................................................6
e. Key Recommendations of ASX CGC....................................................................................7
f. Auditing..................................................................................................................................7
g. Key Measures Taken for Incorporating High Ethical Standards...........................................8
h. Top Five Investors..................................................................................................................8
i. Analysis of the Financial Statements......................................................................................9
I. Liquidity..............................................................................................................................9
II. Asset Management Efficiency...........................................................................................9
III. Capital Structure.............................................................................................................10
IV. Profitability....................................................................................................................10
V. Market Value...................................................................................................................10
VI. Cash Flow Management................................................................................................10
VII. Overall Performance and Financial Status...................................................................11
Conclusion................................................................................................................................11
References................................................................................................................................12
Appendix..................................................................................................................................14

2BUSINESS REPORT
Introduction
The main aim of this report is the analysis and evaluation of different aspects of the
business of Coca-Cola Amatil Limited (Coca-Cola Amatil). Coca-Cola Amatil is
considered as one of the largest bottlers of non-alcoholic ready-to drink beverages. Certain
major purpose of this report are the application of accounting and financial principles,
analysis of the accounting and financial principles, evaluation of the implications of both
short-term and long-term investments, interpretation of the internal and external financial
reports and examination as well as summarization of the key issues regarding accounting and
financial managements (Paul, Yeates and Cadle 2014). There are certain parts in this report
that help in achieving the purposes. This report discusses about the industry, operations and
primary activities of Coca-Cola Amatil. After that, this report also takes into consideration
the analysis of different aspects of the Board of Directors of the firm. This report also sheds
light on the major investment decisions and corporate governance aspects of the company. In
addition, this report discusses about the audit report and ethical considerations of Coca-Cola
Amatil. Lastly, this report undertakes the detailed financial analysis of Coca-Cola Amatil
with the help of ratio analysis.
a. Summary of the Company
Coca-Cola Amatil is a major public company in Australia and it is ranked at 83 out of
the top 2000 Australian companies. The source of the majority of the revenue of the company
is the proceeds from Beverage and Tobacco products manufacturing in the Australian
industry. It needs to be mentioned that the company operates in the beverage industry of
Australia. Coca-Cola Amatil has an employee base of 14000 employees in Australia along
with the subsidiaries under the control of the company (ccamatil.com 2019).
Coca-Cola Amatil has divided their primary activities into three major groups; they
are Non-alcoholic beverages, Alcohol and Coffees, and Corporate, Food and Services. Under
the non-alcoholic beverages, Coca-Cola Amatil is involves in the manufacturing and
distribution of Coca-Cola trademarked and licensed products in Australia, New Zealand,
Samoa. Fiji, Indonesia and Papua New Guinea. Under alcohol and coffees, the firm is
involved in licences manufacturing and marketing of alcoholic beverages in Australia and
other areas of the Asia-Pacific region. Under the corporate, food and services, the company is
involved in the management of their corporate office functions, support services and the

3BUSINESS REPORT
property division for the Coca-Cola Group. These are the primary business activities of Coca-
Cola Amatil (ccamatil.com 2019).
In the year 2017, Coca-Cola Amatil has registered strong earnings performance in
New Zealand, Fiji, Papua New Guinea and Indonesia. However, the improved business
performance in Australian in second-half of the year, the firm was not able in offsetting the
difficulties at the beginning of the year. The net profit of Coca-Cola Amatil in 2017 was in
line with the revenue in 2016 and there is a 2.8% decrease in the trading revenue in 2017.
Overall, it needs to be mentioned that Coca-Cola Amatil has been able in improving their
performance in the second-half of the year (ccamatil.com 2019).
b. Details of Board of Directors
Name Gend
er
Age Education Career History Remune
ration
($)
Other
Ilana Atlas Femal
e
62 Bachelor of
Jurisprudence
(Honours) and
Bachelor of Laws
(Honours) and
Master of Laws
Has experience in
financial and legal
areas; also played
the role of
executive and non-
executive directors
in the companies
from many
industries
(ccamatil.com
2019)
408,371 Has
experie
nce in
the
areas of
commu
nity
improve
ments
and
sustaina
bility
Alison
Watkins
Femal
e
53 Bachelor of
Commerce;
Fellow,
Australian Instit
ute of Company
Directors;
Fellow,
Chartered
Accountants
Australia and
New Zealand;
and Senior
Fellow, Financial
Services
Institute of
Australasia
Has major
experience in the
industries of food,
retail beverages
and financial along
with the experience
in being Managing
Directors of a listed
company
(ccamatil.com
2019)
4,228,40
8
Has
expertis
e and
experie
nce in
govern
ment
and
commu
nity
involve
ments
John
Borghetti,
AO
Male 61 Not Given Has obtained a 40
years of experience
in the aviation
224,087 Has
experie
nce in