For the financial data given below for the company Sheela Foams Ltd, construct the Balance Sheet, P&L and Cashflow Statements for the years 2023, 2024, and 2025. Perform the horizontal, vertical and ratio analysis of the financial statements prepared by you. Give your comments and analysis on the performance of the company. Balance Sheet $ in millions Trade Receivables Inventory PP&E Cash Other assets Assets Trade Payables Provisions Financial Liabilities Other liabilities Equity Liabilities & Equity 31-Mar- 20 143.9 85.0 632.5 24.8 45.9 932.1 68.0 32.5 6158 48.3 167.5 932.1 31-Mar- 31-Mar- 21 22 154.8 92.0 632.5 169.3 110.0 659.5 21.8 220.0 46.9 68.0 948.0 1,226.8 68.9 28.7 610.4 43.3 196.7 948.0 1,226.8 68.9 28.7 605.0 38.9 485.3 P&L $ in millions Revenue Cost of goods sold Gross Profit Operating expenses EBITDA D&A EBIT Interest expenses EBT Taxes Net Income 31-Mar- 31-Mar- 31-Mar- 20 21 22 2,922.0 2,984.0 3,040.0 (1,401.0) (1,383.0) (1,3670) 1,521.0 1,601.0 1,673.0 (1.212.2) (1.245.3) 308.8 355.7 (31.0) 277.82 (56.0) 221.8 (44.0) 31166 (65.0) 246.7 (207.5) (210.0) 14.3 36.7 (1,068.2) 604.8 (41.0) 563.76 (52.0) 511.8 (208.6) 303.2