Indicators of Overtrading

I will be Thankful if you can please clear these doubt of mine :) 1) Could you please state whether the indicators of overtrading mentioned by the examiner in Gorwa Co (Dec 2008) and Wobnig Co (June 2012) are ALL the indicators of overtrading or maybe a few of them are as such indicate overtrading but not all. Please clear that to me! Because I am doubtful whether the list of indicators in the examiner's answer is ALL for overtrading or not. 2) These are the Overtrading factors stated below that I list them all to know whether they all are correct or not (please do tell me that :)) Overtrading is where the company has too much Sales Turnover because the company is expanding which is therefore indicated by the factors such as increase in the level of trade receivables, inventory payable & overdraft but less Cash. Receivable days & Inventory days & Payable days all will increase indicating increase in Working Capital Cycle. Non-Current Assets will increase but Non-Current Liabilities will remain static while Current Asset & Current Liabilities both will increase due to high Sales Turnover. Working Capital will be LOW which is (CA - CL) but NET Sales Working Capital will increase w(hich indicates that how much $ of Sales is earned by Working Capital invested)