The cost structure has become less efficient, reducing profitability

The company reduced its production costs through economies of scale

The company improved gross margin efficiency

The company’s inventory turnover has increased

Low working capital, rising sales, and falling liquidity

High inventory turnover and rising profits

High current ratio and low gearing

Low sales growth and high dividend yield

The company is retaining more profit for reinvestment

The company's dividend is becoming less sustainable

Dividend payments have decreased significantly

Shareholder returns are being diluted

Cloud computing

Internet of things

Virtualisation

Blockchain

goods, cash

vendor, goods

goods, vendor

cash, goods

zero-to-one

one-to-many

many-to-many

one-to-one

numbers and text only

numbers, text, graphics, video, and sound

text only

numbers only

customer transaction file

special journal

customer update file

customer master file

foreign keys

table rows

primary keys

table names

Primary keys can be null.

Foreign keys, if not null, must have values that correspond to the value of a primary key in another table.

Every column in a row must be single-valued.

All non-key attributes in a table should describe a characteristic about the object identified by the primary key.