YLI is one of the well-managed companies in this study. It has very minimum asset, liabilities
and expenses, which is used to generate a very good return. However, it may not be a good
reference for Astro because Astro just started its business. Astro may not able to reduce its
expenses because it needs to spend more money to grasp business in oversea. At the same time,
it needs to do more investment and promotion to enhance its reputation. Meanwhile, it is not
advisable to reduce the liabilities and asset for improving the efficiency. The only way for Astro
to improve its efficiency is by increasing the net income at the same or slightly higher level of
expenses.