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Morgans Queensland Conference

2018 Full-Year Balance Sheet Cardno® FY2016 FY2017 FY2018 1. $'000's $'000's $'000's Cash and cash equivalents Trade and other receivables Inventories Other current assets Total current assets PPE Intangible assets 105,613 80,028 71,127 191,053 218,749 212,158 Continued focus on WIP conversion to debtors then debtors collection, has resulted in a decrease in WIP and trade and other receivables. 115,305 96,882 73,773 26,328 13,696 15,066 2. 438,299 409,355 372,124 Small strategic bolt on acquisitions during the year resulting in increase in intangible assets. 47,310 322,604 35,593 295,873 Deferred tax assets 118,580 142,127 Other financial assets 3,770 1,323 49,336 313,017 102,333 3 236 2 3. Decrease in deferred tax assets a result of the reduction in the US federal corporate income tax rate from 35% to 21%. Total non-current assets 492,264 474,916 464,922 4. Total assets 930,563 884,271 837,046 Decrease in payables reflects timing of significant creditor payments. Trade and other payables 125,115 144,327 120,840 4 Loans and borrowings 2,795 615 2,165 5. Other current liabilities 87,279 87,117 80,786 Business is in compliance with all covenants with significant head room. Total current liabilities 215,189 232,059 203,791 Trade and other payables 3,015 Loans and borrowings 152,425 94,708 88,900 Other non-current liabilities 5,852 12,227 8,132 Non-current liabilities Total liabilities Net assets Net Debt/EBITDA (lending covenant <= 3.0x) Interest Cover Ratio* (lending covenant >= 3.0x) Net Asset Value (lending covenant >= $446.7M) 29 Cardno: Morgans Queensland Conference 158,277 106,935 100,047 373,466 338,994 303,838 557,097 545,277 533,208 1.5x 3.5X 557,097 0.4x 5.6x 545,277 5 0.3x 16.3x * Interest Cover Ratio is the ratio of EBITDA to Net Interest Expense for the prior 12 months. 533,208
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