What are the shortcomings that can be seen and which reflect a bad management of stocks, receivables, suppliers debts or all three at the same time?

When the net cashflow result of operating activities waste the good net profit as per the accrual basis then all the above elemnts (working capital items) its actually missmanaged, thus if management havnt immidiate correction actions taking in place otherwise company may face going concern threats and insolvency.

Thanks for invitation,

I do believe the rapid "increase of bad debts". 

The best Answer added by: Mohammed Qasem  Auditor 8 days ago

Increase the damaged inventory and idle value

 

rapid increase of bad debts