(b) Using the ratios, comment on the company's business performance and financial position from the viewpoint...

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(b) Using the ratios, comment on the company's business performance and financial position from the viewpoint of a prospective investor. The ratios must be computed using SUSS Formula Sheet. Show all workings. In addition, the financial statements should be included in the appendix, with the numbers used highlighted in yellow. Current ratio. Debt-to-equity. Return on total assets. Profit margin ratio. Any two (2) other ratios that would be relevant in your analysis. Conclude whether the company is a good investment option based on the analysis conducted in part (a). The write-up for part (a) and (b) must not exceed 800 words (excluding the appendix). (40 marks) As at 31 December ASSETS AND LIABILITIES 2022 2021 RMB'000 RMB'000 2020 RMB'000 2019 RMB'000 2018 RMB'000 Non-current assets 645,686 764,538 824,598 951,175 867,576 Current assets 688,221 493,224 643,643 545,346 896,336 TOTAL ASSETS 1,333,907 1,257,762 1,468,241 1,496,521 1,763,912 Current liabilities 713,173 599,351 770,526 759,295 1,074,584 Non-current liabilities 59,012 76,168 62,466 66,554 24,215 TOTAL LIABILITIES 772,185 675,519 832,992 825,849 1,098,799 NET ASSETS 561,722 582,243 635,249 670,672 665,113 PROPERTY, PLANT AND EQUIPMENT Details of the movement in property, plant and equipment of the Group are set out in note 14 to the consolidated financial statements. BIOLOGICAL ASSETS The production quantities of agricultural produce of rabbits, chicken and hatchable eggs for the year ended 31 December 2022 are as follows: Year ended 31 December RESULTS 2022 RMB'000 2021 RMB'000 2020 RMB'000 2019 RMB'000 2018 RMB'000 Revenue 1,745,787 1,519,614 1,520,849 1,410,535 1,403,673 (Loss)/Profit before taxation Income tax (expense)/credit (14,687) (412) (41,988) (35,507) 9,465 7,053 419 (274) (4,123) (1,340) (Loss)/Profit for the year (15,099) (41,569) (35,781) 5,342 5,713 Other comprehensive income: Exchange differences in translating foreign operation (582) (437) 358 217 (421) Total comprehensive income for the year (15,681) (42,006) (35,423) 5,559 5,292 (Loss)/Profit for the year attributable to: Owners of the Company (15,417) Non-controlling interests 318 (40,616) (953) (36,057) 4,366 5,642 276 976 71 (15,099) (41,569) (35,781) 5,342 5,713 (b) Using the ratios, comment on the company's business performance and financial position from the viewpoint of a prospective investor. The ratios must be computed using SUSS Formula Sheet. Show all workings. In addition, the financial statements should be included in the appendix, with the numbers used highlighted in yellow. Current ratio. Debt-to-equity. Return on total assets. Profit margin ratio. Any two (2) other ratios that would be relevant in your analysis. Conclude whether the company is a good investment option based on the analysis conducted in part (a). The write-up for part (a) and (b) must not exceed 800 words (excluding the appendix). (40 marks) As at 31 December ASSETS AND LIABILITIES 2022 2021 RMB'000 RMB'000 2020 RMB'000 2019 RMB'000 2018 RMB'000 Non-current assets 645,686 764,538 824,598 951,175 867,576 Current assets 688,221 493,224 643,643 545,346 896,336 TOTAL ASSETS 1,333,907 1,257,762 1,468,241 1,496,521 1,763,912 Current liabilities 713,173 599,351 770,526 759,295 1,074,584 Non-current liabilities 59,012 76,168 62,466 66,554 24,215 TOTAL LIABILITIES 772,185 675,519 832,992 825,849 1,098,799 NET ASSETS 561,722 582,243 635,249 670,672 665,113 PROPERTY, PLANT AND EQUIPMENT Details of the movement in property, plant and equipment of the Group are set out in note 14 to the consolidated financial statements. BIOLOGICAL ASSETS The production quantities of agricultural produce of rabbits, chicken and hatchable eggs for the year ended 31 December 2022 are as follows: Year ended 31 December RESULTS 2022 RMB'000 2021 RMB'000 2020 RMB'000 2019 RMB'000 2018 RMB'000 Revenue 1,745,787 1,519,614 1,520,849 1,410,535 1,403,673 (Loss)/Profit before taxation Income tax (expense)/credit (14,687) (412) (41,988) (35,507) 9,465 7,053 419 (274) (4,123) (1,340) (Loss)/Profit for the year (15,099) (41,569) (35,781) 5,342 5,713 Other comprehensive income: Exchange differences in translating foreign operation (582) (437) 358 217 (421) Total comprehensive income for the year (15,681) (42,006) (35,423) 5,559 5,292 (Loss)/Profit for the year attributable to: Owners of the Company (15,417) Non-controlling interests 318 (40,616) (953) (36,057) 4,366 5,642 276 976 71 (15,099) (41,569) (35,781) 5,342 5,713