Analyze the following:JAMAICA BROILERS GROUP LIMITED

COMPANY BALANCE SHEET

COMMON SIZE ANALYSIS $-$ Vertical

$3008076224926122$

$29-$Apr$-2330-$Apr$-22$

Note $\%\%\%$ change

Non$-$Current Assets

Property, plant and Equioment $1327\mathrm{.}22\%27\mathrm{.}91\%-0\mathrm{.}69\%$

Right of Use $148\mathrm{.}45\%2\mathrm{.}18\%6\mathrm{.}27\%$

Intangible asset $152\mathrm{.}93\%3\mathrm{.}84\%-0\mathrm{.}91\%$

Investments $170\mathrm{.}20\%0\mathrm{.}23\%-0\mathrm{.}03\%$

Interest in Subsidiaries $18\mathrm{.}97\%21\mathrm{.}65\%-2\mathrm{.}68\%$

Loans receivable $1817\mathrm{.}66\%0\mathrm{.}00\%17\mathrm{.}66\%$

Post$-$employment benefit assets $213\mathrm{.}81\%3\mathrm{.}20\%0\mathrm{.}60\%$

$79\mathrm{.}23\%59\mathrm{.}02\%20\mathrm{.}22\%$

Current Assets

Inventories $2228\mathrm{.}46\%33\mathrm{.}57\%-5\mathrm{.}11\%$

Biological assets $234\mathrm{.}80\%4\mathrm{.}73\%0\mathrm{.}07\%$

Receivables $2412\mathrm{.}40\%13\mathrm{.}17\%-0\mathrm{.}77\%$

Subsidiaries $328\mathrm{.}47\%36\mathrm{.}40\%-27\mathrm{.}93\%$

Taxation recoverable $0\mathrm{.}10\%0\mathrm{.}02\%0\mathrm{.}07\%$

Cash and short term investments $2614\mathrm{.}04\%12\mathrm{.}08\%1\mathrm{.}96\%$

$68\mathrm{.}26\%99\mathrm{.}98\%-31\mathrm{.}72\%$

Current Liabilities

Payables $2728\mathrm{.}18\%36\mathrm{.}17\%-7\mathrm{.}99\%$

Taxation payable $2\mathrm{.}68\%1\mathrm{.}55\%1\mathrm{.}13\%$

Subsidiaries $320\mathrm{.}76\%0\mathrm{.}77\%-0\mathrm{.}01\%$

Lease liabilities $140\mathrm{.}82\%0\mathrm{.}58\%0\mathrm{.}23\%$

Borrowings $2915\mathrm{.}07\%19\mathrm{.}93\%-4\mathrm{.}86\%$

$47\mathrm{.}50\%59\mathrm{.}00\%-11\mathrm{.}50\%$

Net Current Assets $20\mathrm{.}77\%40\mathrm{.}98\%-20\mathrm{.}22\%$

$100\mathrm{.}00\%100\mathrm{.}00\%$

Stockholders' Equity

Share Capital $302\mathrm{.}54\%3\mathrm{.}07\%-0\mathrm{.}53\%$

Reserves $310\mathrm{.}74\%0\mathrm{.}89\%-0\mathrm{.}15\%$

Retained earnings $57\mathrm{.}93\%60\mathrm{.}86\%-2\mathrm{.}93\%$

$61\mathrm{.}21\%64\mathrm{.}82\%-3\mathrm{.}61\%$

Non$-$Current Liabilities

Borrowings $2928\mathrm{.}30\%30\mathrm{.}00\%-1\mathrm{.}70\%$

Lease liabilities $147\mathrm{.}75\%1\mathrm{.}68\%6\mathrm{.}06\%$

Deferred income tax $202\mathrm{.}71\%3\mathrm{.}45\%-0\mathrm{.}74\%$

Post$-$employment benefit obligations $210\mathrm{.}03\%0\mathrm{.}05\%-0\mathrm{.}02\%$

$38\mathrm{.}79\%35\mathrm{.}18\%3\mathrm{.}61\%$

$100\mathrm{.}00\%100\mathrm{.}00\%$