From the table 3.5, we observed that YLI has optimum efficiency because it has low total asset
but giving high net income in term of ratio compare to other companies. It is expected that by
increasing the investment in equipments or expanding in production floor, it will increased the
net income for this company.
Current liability is referring to the short term loan. Usually a company borrows money to expend
their company with hoping that can generate more revenue and income. In the case for Maxis, it
has low current liability with high net income.
Kobay, Lityan & LKT are the companies losing money in Year 2003. Due to the adjustment on
the net income value, these companies were shown as efficiency DMU. It is because base on the
asset they have, the lost in this year is small as compare to other companies like Bjgroup.