?QUESTION $2(39$ ?marks$)$

Roundworm Ltd is a group of companies with a $31$ ?December year$-$end. The Roundworm group financial

statements for the years $20\mathrm{.}21$ ?and $20\mathrm{.}22$ ?are given below:

Roundworm Group Ltd

Consolidated statement of comprehensive income for the year ended $31$ ?December $20\mathrm{.}22$

$($Extract$)$