Basic Concepts:
1. Company A: net change in Accounts Receivable: 1729.17 increase net change in Inventory: 568.98 increase net change in Accounts Payable: 124.54 increase
In other working capital accounts over the three years, other receivables increased 1427.68; prepaid expense & other assets increased 1588.43. Both current assets and liabilities are increasing, and net income is also increasing, which mean that the sales are increasing and the company is purchasing more inventories.
Company B: net change in Accounts Receivable: 36984.77 decrease net change in Inventory: 1710.78 decrease net change in Accounts Payable: 11999.03 decrease
No other working capital accounts showed significant changes over the three years. Both the current assets and current liabilities are decreasing, and net income is decreasing, which showed that the sales are decreasing and the company is purchasing fewer inventories, so the company may be contracting and shrinking the size of operations.
Company C: net change in Accounts Receivable: 804.95 increase net change in Inventory: 5673.58 increase net change in Accounts Payable: 1150.36 increase
In other working capital accounts over the three years, prepaid expenses & other current assets increased 758.72; accrued liabilities increased 2343.67; deferred revenue increased 897.78. The net income is decreasing while the company is purchasing more inventories, which indicates that the company might be just launched and have not started to generate profit.

2. Significant non-cash or non-operating adjustments:
Company A: Impairment charges, impairment of equity investment in joint venture, other than temporary impairment of investment, amortization of marketable securities, and purchase of trading securities.
Company B: Acquisition bargain purchase loss (gain), contingent