Profit is "fact", but needs to be taken with some caution and, often, adjustments. Incidently, NPAT should be similar wherher pre pr post AASB 16.
Also cashflow tells us little about the impact of working capital movements (at the operating CF level). Finally, under AASB 16, operating lease outflows (previously classed as rental expenses) need to be deducted, and these exist at the financing CF level.
Profit is "fact", but needs to be taken with some caution and,...
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