Group 6 1. Muhammad Rusyaidi Bin Rosli  (10DAT22F1019) 2.Muhammad Afiq Hafizuddin Bin Sabri (10DAT22F1025) A) B) C) Verify the potential impact of these variations on the company's business risk, going concern status and any relevant issue.   a) Liquidity Ratios: A decline in liquidity ratios can indicate potential cash flow problems, increasing business risk and raising questions about the company’s ability to meet short-term obligations.   b) Profitability Ratios:Decreased profitability ratios in net profit(96.70%-36.48%) may signal operational challenges, suggesting that the company could struggle to maintain its operations in the long term, which could threaten its going concern status.   c) Trend Analysis: It's essential to compare these ratios with industry benchmarks and historical performance to assess whether the changes are part of a broader trend or isolated incidents.   d)Management Commentary: Consider management’s insights regarding the financial change