PART A: ANNUAL REPORT OF APOLLO FOOD HOLDINGS BERHAD -Statement of Profit or Loss and Other Comprehensive Income    - Statement of Financial Position  PART B: ANALYZING PROBLEM  Calculate the financial ratios for 2 years (2023 and 2024) and provide an analysis of the significant ratio changes for 2 years. Please calculate the financial ratios in the table below:            PART C: FINDING AND CONCLUSIONS   Based on the significant changes observed in the financial ratios between 2023 and 2024, you are required to:   1. Verify the potential impact of these variations on the company's business risk, going concern status and any relevant issues.   a)  Business Risk: v  Net Profit Decline (71.03% decrease): The steep reduction in net profit (from RM 31.6 million to RM 9.1 million) indicates increased business risk. Lower profitability can hinder the company’s ability to meet operational costs, service debt, or invest in growth.   v  Gross Profit Decline (5.21%):  A decrease in gross pr

  PART A : PART B : Part C: Finding and Conclusions Based on the significant changes observed in the financial ratios between 2023 and 2024, you are required to:   1. Verify the potential impact of these variations on the company's business risk, going concern status and any relevant issue.     A)Business Risks : • Turiya Berhad’s net profit decreased to RM 3,296,171 from RM 4,084,468 in the previous year. The decrease of net profit is about 19.3%. Therefore, lower profitability may affect the company’s ability to meet its operational costs, service debt or even the invest in growth.   • Turiya Berhad’s current liabilities increased by 29.06%. This can be referred to as shown in the financial statements, where there is an increase in current liabilities in 2024 amount RM7,338,891 than the previous year’s (2023) which is RM 5,686,266. Increment in current liabilities may lead to several business risks such as cash flow pressure, increases the financial risks and i

  PART A :  PART C. Finding and conclusion. 1 .  Verify the potential impact of these variations on the company's business risk, going concern status and any relevant issue. Business Risk ·        Revenue HSIB revenue increased from RM295,832,845 million in 2022 to RM318,194,335 million in 2023. This reflects a strong demand from household and successful recovery demand. However, increased raw material costs led to a drop in profitability. This can cause, the company face on pressure to maintaining their profitability.   ·        Competition Risk HSIB operates in a competitive, with arising from smaller local competitors to worldwide competitors.   ·        Supply Chain Risk In that time, have a global issues like Covid-19. But Covid-19 starting to recovery and HSIB also need to recovery from their profitability that drop due to Covid-19.   2. Prepare the steps would you take to corroborate the information obtained from this analytical procedure with oth

  Part B Part C 1.         Verify the potential impact of these variations on the company's business risk, going concern status and any relevant issue. Business Risk ·           Revenue ACO Group’s revenue increased by 6.1% from RM124.9 million in 2022 to RM132.5 million in 2023. This reflects a strong demand recovery and successful backlog order fulfilment .However, inflationary pressures and increased raw material costs led to a drop in profitability. A decline in gross profit margin increases operational risk, as the company faces pressure on maintaining profitability under rising costs. ·         Competition Risk As mentioned in the report, ACO operates in a competitive, fragmented market, with risks arising from smaller local competitors and larger distributors. The shift towards e-commerce may also increase the market risk by pressuring traditional sales channels. ·         Supply Chain Risk Ongoing geopolitical issues like the Russia-Ukraine war have led to sup