I.     Going Concern Status -Considerable negative fluctuations, particularly in cash flow or profitability, may give rise to doubts regarding the company's capacity to carry on with business operations. -The company's capacity to fulfill its financial commitments could be endangered by recurring downturns or financial difficulties. -Variations that impact crucial metrics such as debt levels or liquidity ratios can have an effect on the evaluation of the company's ability to continue as a going concern. -To ascertain the implications of variations for the company's continuity, it is  imperative to evaluate the underlying causes, which may include market conditions, competitive pressures, or internal challenges.     I.     Relevant Issues : -Variations could draw attention to hidden problems like production hold-ups, supply chain interruptions, cost overruns, or problems with regulatory compliance.   -Negative fluctuations in key performance indicators (KPIs) have the po

 

  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