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To analyze the financial statements of Wheel Easy for the years 2021 and 2022, particularly focusing on the Statement of Cash Flows and various financial ratios, we can break down your areas of interest as follows:

1. 

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: This section will show how much cash is generated from the core business activities. Look for trends in cash inflows and outflows, and consider any significant changes in working capital.
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: This will indicate how much cash is being spent on investments in assets or received from the sale of assets. A negative cash flow here could suggest expansion, while a positive cash flow might indicate asset sales.
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: This section reflects cash movements related to borrowing and equity financing. An increase in cash flow from financing could indicate new debt or equity raised, while a decrease might suggest repayments.

2. 

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: Compare the net income and gross profit margins between the two years. Look for any significant changes and analyze the reasons behind them, such as changes in sales volume or cost of goods sold.
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: Break down the revenue streams to see which areas contributed most to growth or decline. This can help identify strengths and weaknesses in the business model.

3. 

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: These ratios will help you assess how effectively the company is using its assets and equity to generate profits. Look for trends over the two years.
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: The current ratio and acid-test ratio will provide insights into the company's ability to meet short-term obligations. A higher ratio indicates better liquidity.
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: The age of receivables and payables will help you understand how efficiently the company is managing its credit and cash flow. A decrease in the age of receivables could indicate improved collection processes.

4. 

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   - Assess the overall trends in profitability and liquidity. Look for improvements in key ratios and cash flow positions. A healthy company should show increasing profitability alongside stable or improving liquidity.

5. 

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   - If you have specific areas you want to dive deeper into, such as particular ratios or trends, feel free to ask! It’s great that you’re willing to explore further, as understanding these financial metrics can provide valuable insights into the company’s performance.

Let me know if you need more detailed calculations or specific data points from the financial statements!