The statement of financial position for Ambre Ltd is presented below. Perform a horizontal analysis of the change (in absolute and percentage terms) between the year-end figures. Identify any significant variations that warrant further investigation and suggest why the variations have occurred.

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Current assets Cash assets Receivables Inventories Other current assets Total current assets Non-current assets Receivables Inventories Property, plant and equipment Agricultural assets Intangible assets Deferred tax assets Other non-current assets Total non-current assets Total assets Current liabilities Payables Interest-bearing liabilities Current tax liabilities Provisions Total current liabilities Non-current liabilities Interest-bearing liabilities Deferred tax liabilities Provisions Total non-current liabilities Total liabilities Net assets Shareholders' interest Contributed equity Reserves Retained earnings Total equity AMBRE LTD Statement of financial position 2020 $ 1178 2356 1996 2305 7835 55 150 3232 20612 0 20 40 24 109 31944 1943 3 730 1138 1430 8241 7541 409 1 7951 16192 $15752 $10 144 1104 4504 $15752 2019 $ 3120 2700 1362 4354 11 536 102 158 9200 59910 1563 47 0 70 980 82516 3872 1158 1216 278 6524 26 657 757 1 27415 33 939 $48 577 $35 655 1745 11177 $48 577