Bite Size Ltd $($Bite Size$)$ is a food manufacturer located in Cape Town, South Africa. The entity has a $31$ January financial yearend and applies the International Financial Reporting Standards $($IFRS$)$ when preparing the entity$$s accounting records. Bite Size owns property, plant and equipment for which the sum of the respective acquisition prices amounts to a total cost price of R$759800000$ as on $31$ January $2025.$ The only new property, plant and equipment item that was purchased during the recent financial year, was a vehicle on $1$ December $2024$ for R$347000.$ This vehicle has an estimated useful life of six $(6)$ years and a scrapping value of R$22000.$ The total accumulated depreciation as on $31$ January $2025,$ is R$201700000.$ This includes the R$9330000$ depreciation $($excluding depreciation on the new vehicle$)$ for the $2025$ financial year. Bite Size utilises the straight$-$line basis for depreciation. Bite Size earned R$61230000$ from $1$ February $2024$ to $31$ January $2025$ from the sales of the entity$$s food products. The sales of food products are considered to be Bite Size$$s primary business activity. All sales are made on credit. Bite Size has a $39\%$ gross profit margin and utilises the perpetual inventory accounting system and a first$-$in$-$first$-$out basis. According to Bite Size$$s bank statement, the entity has R$40108500$ available as on $31$ January $2025.$ Bite Size$$s inventory turnover is $2\mathrm{.}1$ times and its average collection period $32$ days. During the $2025-$financial year, bad debts of R$42000$ has been written$-$off. Bite Size has $50000000$ authorised ordinary shares and half of them are issued at a par value of R$10$ each. Bite Size also owns $3000$ ordinary shares of another entity, Beta Ltd$.$ These shares have a value of R$900000$ according to Bite Size$$s $2025-$annual financial statements. The external auditors have determined that this is the reasonable value of these shares. On $31$ January $2025,$ Bite Size$$s interest cover for the recent financial year has been determined as $4\mathrm{.}4$ times. According to Bite Size$$s accounting records, Bite Size$$s retained earnings balance as at $31$ January $2024$ is R$508000000.$ Furthermore, R$7140000$ other expenses were incurred during the $2025-$financial year. This amount excludes any expense item mentioned elsewhere. The South African Income Tax rate applicable to companies is $27\%.$ It may be assumed that all the expenses and income items are taxable$/$deductible for tax purposes and are of the same value according to the South African Income Tax Act. REQUIRED: Perform a Du Pont analysis on Bite Size Ltd for the $2025-$financial year. Only perform the analysis and not interpretation thereof. Assume $365$ days and ignore VAT.