Read the case study and answer the questions that follow:

CAPRI LIMITED: PERFORMANCE EVALUATION AND PLANNNG

For many years Capt Limited has delivered on its quality products promise to consumers, ensuring continued acsess to an ever$-$growing range of established and well$-$loved brands. Through a spirt of innovation, the company continues to deliver new and exciting products in response to the evolving needs of its customers.

Despite its success the management has noled areas for improvement. This is evident in the following financial statements for the past two years:

$\backslash$table$[[$STATEMENT OF CASH FLOWS FOR THE YEAR ENDED $31$ DECEMBER $2021],[,R$