using(Asaffa annual report 2022) calculate:

1- Coverage Analysis

2-Liquidity Ratios

3-Solvency Ratios

4-Bankruptcy Prediction Indicators

\begin{tabular}{|c|c|c|c|c|c|} \hline & \multicolumn{3}{|c|}{ Parent Company } & \multicolumn{2}{|c|}{ Group } \\ \hline & & 2022 & 2021 & 2022 & 2021 \\ \hline & Note & RO & RO & RO & RO \\ \hline \multicolumn{6}{|l|}{ ASSETS } \\ \hline \multicolumn{6}{|l|}{ Non-current assets } \\ \hline Property, plant and equipment & 11 & 54,954,946 & 58,058,959 & 62,562,711 & 66,093,976 \\ \hline Capital advances & & & 65,619 & - & 65,619 \\ \hline Right of use assets & 12 & 1,033,296 & 1,341,731 & 1,562,263 & 1,909,016 \\ \hline Intangible assets & 13 & . & - & 715 & 3,160 \\ \hline Investments in subsidiaries & 14 & 2,950,000 & 2,950,000 & - & \\ \hline Investments accounted for using the equity method & 15 & 5,817,405 & 6,639,096 & 5,817,405 & 6,639,096 \\ \hline \begin{tabular}{l} Equity investment at fair value through other \\ comprehensive income \end{tabular} & 16 & & 2,427,217 & & 2,427,217 \\ \hline Financial assets at fair value through profit or loss & 17 & 47,671 & 47,671 & 47,671 & 47,671 \\ \hline Total non-current assets & & 64,803,318 & 71,530,293 & 69,990,765 & 77,185,755 \\ \hline \multicolumn{6}{|l|}{ Current assets } \\ \hline Inventories & 18 & 10,854,765 & 9,177,141 & 11,554,003 & 9,907,819 \\ \hline Biological assets & 19 & 3,002,585 & 2,934,465 & 3,002,585 & 2,934,465 \\ \hline Trade and other receivables & 20 & 11,442,850 & 10,236,900 & 11,666,155 & 10,453,007 \\ \hline Term deposits & 21 & 2,000,000 & 2,000,000 & 2,000,000 & 2,000,000 \\ \hline Cash and bank balances & 22 & 331,957 & 156,364 & 546,466 & 383,768 \\ \hline Total current assets & & 27,632,157 & 24,504,870 & 28,769,209 & 25,679,059 \\ \hline TOTAL ASSETS & & 92,435,475 & 96,035,163 & 98,759,974 & 102,864,814 \\ \hline \multicolumn{6}{|l|}{ EQUITY AND LIABILITIES } \\ \hline \multicolumn{6}{|l|}{ Equity } \\ \hline Share capital & 23 & 12,000,000 & 12,000,000 & 12,000,000 & 12,000,000 \\ \hline Legal reserves & 24 & 4,000,000 & 4,000,000 & 4,497,763 & 4,423,417 \\ \hline Retained earnings & & 19,420,036 & 19,459,124 & 23,703,726 & 23,079,065 \\ \hline Other reserve & 25 & (2,431,642) & (4,425) & (2,431,642) & (4,425) \\ \hline TOTAL EQUITY & & 32,988,394 & 35,454,699 & 37,769,847 & 39,498,057 \\ \hline \multicolumn{6}{|l|}{\begin{tabular}{l} LIABILITIES \\ Non-current liabilities \end{tabular}} \\ \hline Borrowings & 26 & 35,206,161 & 35,815,727 & 35,463,637 & 36,359,554 \\ \hline Lease liabilities & 27 & 933,295 & 1,155,064 & 1,503,845 & 1,746,906 \\ \hline End of service benefits & 28 & 1,132,118 & 1,043,154 & 1,222,864 & 1,120,410 \\ \hline Deferred tax liabilities & 10 & 228,478 & 158,302 & 453,723 & 373,958 \\ \hline Total non-current liabilities & & 37,500,052 & 38,172,247 & 38,644,069 & 39,600,828 \\ \hline \multicolumn{6}{|l|}{ Current liabilities } \\ \hline Borrowings & 26 & 14,591,368 & 13,882,202 & 14,881,224 & 15,005,344 \\ \hline Lease liabilities & 27 & 221,769 & 299,845 & 244,540 & 366,233 \\ \hline Tax payable & 10 & & - & 159,268 & 175,648 \\ \hline Trade and other payables & 29 & 7,133,892 & 8,226,170 & 7,061,026 & 8,218,704 \\ \hline Total current liabilities & & 21,947,029 & 22,408,217 & 22,346,058 & 23,765,929 \\ \hline TOTAL LIABILITIES & & 59,447,081 & 60,580,464 & 60,990,127 & 63,366,757 \\ \hline TOTAL EQUITY AND LIABILITIES & & 92,435,475 & 96,035,163 & 98,759,974 & 102,864,814 \\ \hline Net assets per share & 35 & 0.275 & 0.295 & 0.315 & 0.329 \\ \hline \end{tabular} CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2022