Comparative data extracted from the general purpose financial statements and notes thereto of Express Delivery Ltd are presented below:

EXPRESS DELIVERY LTD Comparative Statements of Profit or Loss (extracts) for the years ended 31 December ($000)
		2012			2013			2014			2015			2016			2017
	Revenue Less: Cost of sales	$	300 185		$	315 190		$	315 185		$	325 192		$	390 215		$	415 250
	GROSS PROFIT Expenses		115  82			125  86			130  83			133 101			175 113			165 115
	PROFIT	$	33		$	39		$	47		$	32		$	62		$	50
EXPRESS DELIVERY LTD Comparative Statements of Financial Position (extracts) as at 31 December  ($000)
		2012			2013			2014			2015			2016			2017
	ASSETS Cash Receivables Inventories Property, plant and equipment	$	18 25 74 180		$	19 30 84 194		$	18 28 89 208		$	26 43 118 348		$	25 52 150 343		$	14 74 160 340
		$	297		$	327		$	343		$	535		$	570		$	588
	LIABILITIES Payables Non-current liabilities EQUITY Share capital Retained earnings	$	64 72 120   41		$	78 69 120   60		$	84 66 120   73		$	115 150 180   90		$	140 145 180 105		$	151 143 180 114
		$	297		$	327		$	343		$	535		$	570		$	588

Required

A. Prepare a trend analysis of the data.

B. Comment on any trends revealed by the analysis that you consider should be reported to managers.