This report delves into the financial statements of ALS Global Limited, a leading inspection, testing, and certification company. It analyzes the cash flow statement, identifying key components and trends in operating, investing, and financing activities. The report also examines the other comprehensive income statement and provides a detailed analysis of the company's accounting for corporate income tax, including deferred tax assets and liabilities. The report concludes with insights into the company's financial performance and the complexities of tax treatment in financial statements.