Part  A :   The Annual Report Part   B:   Analyzing Problems 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 issue.   a)  Finance performance:   Farm Fresh’s net profit increased to RM63,281 from RM49,934 in the previous year during the fiscal year that ended on 2023.   The substantial increase in turnover reflects a successful strategy or market demand.   Total assets and net assets grew, showing that the company is expanding its financial base.     b)  ESG Risk Rating:    Increasing total assets (20.42% increase) can support long-term sustainability i

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