Rapid increase in sales revenue 1
Increased reliance on short-term finance 1–2
Rapid increase in current assets 1
Decline in solvency and liquidity ratios 1
Other relevant discussion 1
Overcoming overtrading 1–2
Calculation of inventory days for both years 0.5
Calculation of trade receivables days for both years 0.5
Calculation of trade payables days for both years 0.5
Calculation of current ratio for both years 0.5
Calculation of quick ratio for both years 0.5
Calculation of sales/net working capital for both years 0.5
Other financial analysis 1
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Maximum 10