Lanner Ltd is a South African company specialising in the importation and distribution of a broad range of kitchen electronic consumable products. Lanner Ltd sources branded products, mainly on an exclusive basis, directly from leading international manufacturers and to a lesser extent from local manufacturers. Suppliers provide Lanner Ltd with 30-days payment terms. The company is invoiced by its suppliers mainly in US$. The company has a network of specialised branches and independent distributors throughout South Africa to ensure product availability to its customers. Eighty percent of the company sales are made on credit. Lanner is delighted with the results it has achieved this year, especially as the results follow the excellent results produced in 2022 and tough conditions endured during the 2021 because of Covid-19. The excellent results have been achieved on the back of extremely challenging environment. The trial balances of Lanner Ltd for the financial years ended 30 April 2023, 2022, and 2021 are