Change in Accruals $=[($NIt $$ OCFt$)$ Average Assetst$][($NIt$-1$ OCFt$-1)$ Average Assetst$-1]$

In February $2006,$ Crocs Inc. went public in an initial public offering $($IPO$),$ a transaction when a company sells its shares to the public for the first time.$$ Per Crocs$$ IPO prospectus, their $$Change in Accruals$$ metric was $+52\%$ and their Revenues increased $640\%.$ In August $2004,$ Navteq Corp. went public in its IPO.$$ Per Navteq$$s IPO prospectus, their $$Change in Accruals$$ metric was $78\%$ and their Revenues increased $17\%.$ What might Crocs$$ metric of $+52\%$ suggest $/$ or be a hint of$?$ What might Navteq$$s metric of $78\%$ suggest $/$ or be a hint of$?$