Figure from consolidated Income statement 2017 2016 Operating sale revenue 8447 7083 Cost of sales (4888) (5064) Balance sheet 2017 2016 Current

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Calculate and discuss how Fortescue Metal's cash conversion cycle has changed from 2016 and 2017. What is the cause of this change?

Do we need any additional comparison data to make our analysis more complete?

I am confused that should I add up AR and AP figures in both current and non current asset and liabilities or just use the figures in currentjQuery224021244806676200922_1537238295599

Please advise, thank you.