Roastery Ltd ("Roastery") is a coffee and hot beverages manufacturer listed in the food and beverages sector of the Johannesburg Stock Exchange (JSE). The entity has a 31 March-financial year-end. The audited financial statements of Roastery are as follows: ASSETS Roastery Ltd Statement of Financial Position as at 31 March 2022 Non-Current Assets 2022 R'000 2021 R'000 Property, plant and equipment 34 958 34 533 Total Non-Current Assets 34 958 34 533 Current Assets Inventories 2 309 Receivables 1996 2 027 1997 Cash and bank 4 144 3 872 Total Current Assets 8 449 Total Assets ? 7 896 ? EQUITY AND LIABILITIES Equity Ordinary shares capital 2 000 2 000 Retained earnings 19 382 17 113 Total equity 21 382 19 113 67 ANNEXURE F: FORMATIVE ASSESSMENT 1 HFMN331-1-Jul-Dec2022-FA1-V3-ES-28062022 Non-Current Liabilities Long-term borrowings 16 055 17 331 Total Non-Current Liabilities 16 055 17 331 Current Liabilities Trade and other payables 2 741 2 527 Short-term borrowings 3 229 3 458 Total current liabilities 5 970 5 985 Total Equity and Liabilities 43 407 42 429 Singular Market price per share ? Singular ? Number of shares in issue 200 000 200 000