Increment in: Sales: -high marketing strategy,eg:advertising,promotion -high customer demand -high manpower -season Sales cost: -increased

packaging cost -increased marketing cost -initial set-up cost -increased material cost Net profit margin: -higher revenue according to market float -lower cost due to bulk production Gross profit margin: *same as NPM Operating cost: -higher customer demand -higher delivery cost -lack of permanent manpower/ look for outsource -change of government policy,eg:utility & electric bill price hike Admin cost: -change in management policy,eg:salary adjustment -new hire Marketing cost: -policy to faster penetrate business/product into the market -increase popularity -exclusive means of promotion,eg:hire celebrity -free sampling/ discount Distribution cost: -change in government policy,eg:petrol price hike -location,eg:Malaysia to UK -taxation Gearing ratio: -improved financial credibility,eg:ability to settle debts on time -good reputation -lack of equity in hand -has viable prospect for investors to join in

-decline in asset management where more loans have to be made Interest cover ratio: - high profit to cover expenses on paying investors interest -lower interest paid -good reputation -intelligent financial management on loan