Avatar Ltd is a wholesaler of consumable products. The customers are mainly the major supermarkets in the country. All sales are on credit. Avatar Ltd has a long-term bank loan that was raised 2 years ago. This loan is due for repayment in 1 year's time.

Which of the following are most likely to improve the net profit after finance costs and tax of the company?

i. Offering a substantial cash (early settlement) discount in order to encourage the credit customers to pay earlier

ii. Reducing the amount of inventory held in hand

iii. Obtaining a low-interest rate bank loan and repaying the existing long-term bank loan

iv. Divest some redundant non-current assets at the carrying amount