Warning Signs:

• Low rates of return on invested assets.
• Large amounts of idle cash in non-interest bearing accounts.Significant increase in trade payables.

Steps to Improve: INVESTMENTS

• Generate a reasonable rate of return.
• Use spare cash to pay down lines of credit.
• Invest idle cash.
• Pay down unneeded lines of credit and revolving notes.
• Eliminate churning by broker.
• Eliminate high management fees.