This report presents a detailed financial analysis of Dalby Logistics Ltd, a logistics and bulk cargo company. It examines the company's revenue, expenses, and profitability, including trend and ratio analyses. The report highlights key financial aspects such as revenue growth, changes in other income, and the impact of revaluation of assets. It also delves into the company's risk profile, covering areas like accounts receivable, operating expenses, and potential weaknesses in internal controls related to accounts payable and inventory. Furthermore, the report assesses the need for control testing, providing insights into the company's financial health and operational efficiency. The report includes a consolidated statement of comprehensive income, financial ratios, and analysis of various financial aspects, providing a comprehensive overview of Dalby Logistics Ltd's financial performance and risk management practices.