Table:
| FINANCIAL PERFORMANCE SUMMARY | 2019  $’000 | 2018  $’000 RESTATED | CHANGE |
| --- | --- | --- | --- |
| Current assets | 75,460 | 91,457 | (18%) |
| Non-current assets | 150,607 | 147,234 | 2% |
| Total assets | 226,067 | 238,691 | (5%) |
| Current liabilities | 34,555 | 43,336 | (20%) |
| Non-current liabilities | 34,348 | 31,418 | 9% |
| Total liabilities | 68,903 | 74,754 | (8%) |
| Net assets | 157,164 | 163,937 | (4%) |
| Equity | 157,164 | 163,937 | (4%) |
Paragraphs:
Statement of financial position
Net assets have decreased to $157,164,000 at 30 June 2019 from $163,937,000 at 30 June 2018.
Current assets have decreased from 30 June 2018 by 18% to $75,460,000. This is driven by a reduction in cash assets, a result of continued investment in technology and further investment in iMoney. The current component of the trail commission asset is $25,626,000, which increased by 16% since 30 June 2018.
Non-current assets have increased from 30 June 2018 by 2% to $150,607,000 which is largely due to higher non-current trail commission asset partially offset by capital asset writeoffs and Home Loans Goodwill impairment. The non-current component of the trail commission asset is $88,452,000 which increased by 9% since 30 June 2018, mainly due to sales volume and partner mix.
Current liabilities decreased from 30 June 2018 to 30 June 2019 by 20% to $34,555,000 primarily due to payments to suppliers in addition to trade related payable balances post 30 June 2018.
Non-current liabilities have increased by 9% ending on $34,348,000. This relates to an increase in lease liabilities and deferred tax liabilities.
Question:
What is the percentage change in the net assets from 2018 to 2019?
Answer: (157164-163937)/163937 = -4.13