35  / OZFOREX GROUP STATEMENT OF COMPREHENSIVE INCOME FOR THE FINANCIAL YEAR ENDED 31 MARCH 2015 Notes 2015 $’000 2014 $’000 Interest and similar income 3 1,754 1,527 Interest income Fee and commission income Fee and commission expense 1,754 1,527 3 95,646 76,725 3 (7,256) (5,687) Net fee and commission income Other income Total other income Employment expenses Occupancy expenses Promotional expenses IPO related expenses Other operating expenses 88,390 71,038 3 101 12,748 101 12,748 3 (30,430) (32,091) 3 (2,122) (1,623) 3 (13,909) (10,657) 3 (96) (11,904) 3 (9,755) (7,156) (56,312) (63,431) 33,933 21,882 Total operating expenses Net profit before income tax Income tax expense Net profit after income tax 4 (9,667) (5,915) 24,266 15,967 24,266 15,967 314 256 Total comprehensive income 24,580 16,223 Total comprehensive income attributable to: Ordinary equity holders of OzForex Group Limited 24,580 16,223 Cents Cents 28 10.11 6.84 28 10.03 6.83 Net profit attributable to ordinary equity holders of OzForex Group Limited1 Other comprehensive income Exchange differences on translation of foreign operations2 1. Represents profit from continuing operations 2. Represents other comprehensive income that will be reclassified to profit and loss Earnings per share based on profit from continuing operations, attributable to the ordinary equity holders of the parent entity: Basic Fully diluted The above Statement of Comprehensive Income should be read in conjunction with the accompanying notes. 36  / OZFOREX GROUP STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2015 Notes 2015 $’000 2014 $’000 148,558 Assets Cash and cash equivalents1 Receivables due from financial institutions1 Derivative financial instruments – positive values Other assets Property, plant and equipment Deferred income tax assets2 5 168,804 6 5,200 200 7 10,294 8,593 8 3,083 3,633 9 1,212 1,047 10 3,919 5,517 192,512 167,548 11 124,591 107,763 7 10,327 5,615 12 4,263 3,913 Total assets Liabilities Client liabilities Derivative financial instruments – negative values Other liabilities Current tax liabilities2 Provisions Deferred income tax liabilities 2,686 5,041 13 2,999 9,177 10 15 36 144,881 131,545 47,631 36,003 24,360 24,360 311 (3) Total liabilities Net assets Equity Ordinary share capital Foreign currency translation reserve Share-based payments reserve Retained earnings 14 1,239 91 21,721 11,555 Total capital and reserves attributable to equity holders of OzForex Group Limited 47,631 36,003 Total equity 47,631 36,003 15 1. Comparative information has been restated to conform to presentation in the current year. 2. Comparative information has been restated to reflect a prior period reclassification. Refer to Note 1 (vi) for further details. The above Statement of Financial Position should be read in conjunction with the accompanying notes. 37  / OZFOREX GROUP STATEMENT OF CHANGES IN EQUITY FOR THE FINANCIAL YEAR ENDED 31 MARCH 2015 Foreign currency Share-based translation payments reserve ¹ reserve ¹ $’000 $’000 Contributed equity $’000 Retained earnings $’000 Balance at 1 April 2013 Net profit, after income tax Other comprehensive income, net of tax 360 30,588 74 30,763 – 15,967 – – 15,967 – – 256 – 256 Total comprehensive income Transactions with equity holders in their capacity as equity holders: Share issue Dividends and distributions paid  Employee share options – value of employee services Share-based payment expense – 15,967 256 – 16,223 24,000 – – – 24,000 16 – (35,000) – – (35,000) 22 – – – 17 17 22 – – – – – Notes (259) Total equity $’000 24,000 (35,000) – 17 (10,983) Balance at 31 March 2014 Net profit, after income tax Other comprehensive income, net of tax 24,360 11,555 (3) 91 36,003 – 24,266 – – 24,266 – – 314 – 314 Total comprehensive income Transactions with equity holders in their capacity as equity holders: Share issue Dividends and distributions paid  Employee share options – value of employee services Share-based payment expense – 24,266 314 – 24,580 – – – – – (14,100) – – (14,100) 22 – – – (91) (91) 22 – – – 1,239 1,239 – Balance at 31 March 2015 – 16 (14,100) – 1,148 (12,952) 24,360 21,721 311 1,239 47,631 1. The foreign currency translation reserve and the share-based payments reserve are non-distributable reserves of the Group. The above Statement of Changes in Equity should be read in conjunction with the accompanying notes. 38  / OZFOREX GROUP STATEMENT OF CASH FLOWS FOR THE FINANCIAL YEAR ENDED 31 MARCH 2015 Notes 2015 $’000 2014 $’000 Cash flows from operating activities Interest received Total cash inflows from customers Total cash outflows to customers, suppliers and employees Income tax paid 1,754 1,527 16,646,504 13,608,329 (16,598,789) (13,534,934) (10,444) Net cash flows from operating activities 19 (6,702) 39,025 68,220 Cash flows from investing activities Loss on sale of property, plant and equipment Payments for property, plant and equipment Payments for deposits with financial institutions1 – (3) (740) (588) (5,000) (200) Net cash flows used in investing activities (5,740) (791) Cash flows from financing activities Proceeds from share issue Dividends paid – Exchange gains on cash and cash equivalents Cash and cash equivalents at the end of the financial year 1 1. Comparative information has been restated to conform to presentation in the current year. The above Statement of Cash Flows should be read in conjunction with the accompanying notes. 5 56,429 92,112 1,061 Cash and cash equivalents at the beginning of the financial year (11,000) 148,558 Net increase in cash (35,000) 19,185 Net cash flows used in financing activities 24,000 (14,100) (14,100) 16 17 168,804 148,558