Please help with this one question

4.2 The Statement of Comprehensive Income for 2022 and 2021 given below were extracted from the accounting records of Pinky limited: Pinky Limited Statement of Comprehensive Income for the year ended 31 December 2022 2021 Net sales Cost of sales Gross profit (R) 1 003 600 (905 600) (R) 901 300 (744 300) 98 000 157 000 Selling, general and administrative expenses Income from operations (92 000) (65 000) 6 000 92 000 Other income/expenses Non-operating income Interest expense Profit before tax 124 500 (90 500) 18 000 (57 000) 40 000 53 000 Income tax Net profit (12 000) (15 900) 28 000 37 100 Required: Refer to the Statement of Comprehensive Income of Pinky Limited for 2022 and 2021 and comment on the performance of the company including the operating profit earned. Take into account that the profit margin (percentage Profit after tax to sales) for the industry was 4.51% for 2018 and 2.60% for 2022. (8 marks) 4.3 Name THREE (3) transaction that improves cash flow but does not increase profit. (3 marks)