Caravan Company, a corporation that is not required to have an annual audit, is being sold by its sole owner, and you have been hired by a potential buyer to perform a forensic examination to determine whether certain assets are overstated. You notice that during the current year, Caravan experienced a decrease in its inventory turnover relative to last year. Before interviewing the person in charge of accounting, you begin to speculate on what could have caused this ratio to decrease. What could be likely reasons for this decline?