Actual 2015 2016 2017 Revenue 25,175,400 25,672,640 28,918,270 Less COGS 19,204,775 19,609,195 22,074,155 Gross Margin 5,970,625 6,063,445 6,844,115 Less Operating Cost Labour cost 2,164,000 2,238,000 2,336,000 FAOC 830,000 830,000 830,000 APC 285,000 290,000 302,000 VUAOC 1,626,164 1,656,902 1,982,620 4,905,164 5,014,902 5,450,620 Operating Income(Profit) 1,065,461 1,048,543 1,393,495 Inventory turnover is a measure of the number of times inventory is sold or used in a time period, which is always represent the flexibility of a company. According to the diagram, we can clearly find that the inventory turnover of Brisbane, Gold Coast and Townsville have decreased slightly since 2015, which means Omega Pty Ltd ' s business becomes more flexible in those three place. Cairns is the only location which remained the inventory turnover. It also can be found on the Financial Performance sheet, in 2017, the operating income increased significantly from 1,065,461 dollars to 1,393,495 dollars. This indicated that Omega has many loyalty customers as well as Omega is keeping loyalty.