From the financial statements below, prepare a financial analysis Zambeef Products PLC announces its results for the year ended $30$ September $2022.$

ABRIDGED GROUP STATEMENT OF COMPREHENSIVE INCOME $30-$Sep$-2230-$Sep$-21$

Audited Audited

ZMW$\text{'}000$s ZMW$\text{'}000$s

Revenue $5,394,7614,974,351$

Cost of sales $-3,761,575-3,503,635$

Gross profit $1,633,1861,470,716$

Administrative expenses $-1,234,271-1,154,163$

Distribution Expenses $-65,596-66,848$

Impairment of goodwill $-141,786$

Net impairment losses on financial assets $-17,869-3,306$

Operating profit $173,664321,049$

Share of loss equity accounted investment $-3,503-3,358$

Net Finance costs $-114,997-71,019$

Profit before taxation $55,164172,022$

Taxation charge $-63,283-31,953$

Group profit for the period from continued operations $-8,119140,069$

Profit from discontinued operations $*39,69728,754$

Total profit$/($loss$)$ for the period $31,578168,823$

Group profit$/($loss$)$ attributable to:

Owners of Zambeef Products PLC $29,152167,980$

Non$-$controlling interests $2,426843$

$31,578168,823$

Total comprehensive income for the period

Equity holders of the parent $4,97095,066$

Non$-$controlling interest $2,685-2,099$

$7,65592,967$

Earnings per share Ngwee Ngwee

Continued operations $-3\mathrm{.}5146\mathrm{.}6$

Discontinued operations $13\mathrm{.}219\mathrm{.}56$

Total basic earnings per share $9\mathrm{.}756\mathrm{.}17$

ABRIDGED GROUP STATEMENT OF FINANCIAL POSITION $30-$Sep$-2230-$Sep$-21$

Audited Audited

ASSETS ZMW$\text{'}000$s ZMW$\text{'}000$s

Goodwill $25,015166,801$

Property, plant and equipment $3,139,2363,071,735$

Biological assets $320,696358,997$

Inventories $1,441,9121,197,846$

Trade and other receivables $289,300238,278$

Assets held for disposal $170,091170,550$

Cash and cash equivalents $223,972201,539$

Other Assets $64,72983,751$

Total Assets $5,674,9515,489,497$

Equity $3,693,3313,685,742$

Long$-$Term Interest$-$bearing liabilities $426,222195,555$

Long$-$Term leases $12,5977,253$

Short$-$Term Interest$-$bearing liabilities $525,325700,913$

Short$-$Term leases $5,04612,418$

Trade and other payables $649,573514,205$

Contract liabilities $97,400119,206$

Other equity and liabilities $265,457254,205$

Total Equity and Liabilities $5,674,9515,489,497$

ABRIDGED GROUP STATEMENT OF CASH FLOW $30-$Sep$-2230-$Sep$-21$

Audited Audited

ZMW$\text{'}000$s ZMW$\text{'}000$s

Net cash inflow$/($outflow$)$ from$/$on operating activities $198,662152,791$

Net cash inflow$/($outflow$)$ on investing activities $-219,490-103,051$

Net Cash $($outflow$)/$inflow from financing activities $181,825-101,871$

Effects of exchange gains on balances held $-40375$

Cash and cash equivalents at the beginning of the period $-288,665-236,909$

Cash and cash equivalents at the end of the period $-127,708-288,665$