STATEMENTS OF FINANCIAL POSITION $\backslash$table$[[,,$Gro,,Com,$],[,,2023,2022,2023,2022],[,$Note,RM$,$RM$,$RM$,$RM$],[$LIABILTIES$,,,,,],[$Non$-$current liabilities,,,,,$],[$Deferred tax liabilities,$13,13,005,79,12,702,708,$:$\text{'},],[$Total non$-$current liabilities,,$13,005,79,12,702,708,-,-],[$Current liabilities,,,,,$],[$Loans and borrowings,$20,3,560,015,6,398,772,-,-],[$Trade and other payables,$21,50,833,424,44,649,288,13,857,917,232,169],[$Current tax liabilities,,$191,790,191,790,-,-],[$Total current liabilities,,$54,585,229,51,239,850,13,857,917,232,169],[$TOTAL LIABILITIES,,$67,590,948,63,942,558,13,857,917,232,169],[$TOTAL EQUITY AND LIABILITIES,,$460,756,709,460,810,382,206,584,109,209,507,995]]$

STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME

FOR THE FINANCIAL YEAR ENDED $31$ DECEMBER $2023$ Kawan Food Berhad

Analysis of Financial Performance $($Financial Ratio Analysis $-$ Time Series$)$

$(1)$ The financial performance of the company must be analysed using financial ratios

in the aspects of liquidity, asset management, debt management, profitability and

market value.

$(2)$Each aspect $($category$)$ must be analysed using ONE $(1)$ financial ratio.

$(3)$The time series analysis should be conducted for the year $2023$ vs $2022.$

$(4)$ the analysis should go beyond mathematical analysis.

$(5)$ For the calculation of financial ratios, use "Group" financial

data only.

The workings and calculations of each financial ratios must be clearly shown.

AS AT $31$ DECEMBER $2023$