Background

Down To Earth Limited $(\text{'}$DTE$\text{'})$ specializes in the manufacture of environmentally friendly paper from recycled material. The company has headquarters in South Africa and operations in some major African countries. The company offers a variety of products to its customers such as paper to print, Graphics, digital media & display, packaging solutions and logistics$.$ DTE has a $31$ December financial year end.

The company experienced significant growth in revenue in the years prior to the financial year ended on $31$ December $2022($FY$2022).$ During FY$2022,$ DTE experienced numerous strikes and labour unrest which disrupted most of their production and delayed customer orders.