Can anyone help?

I need a decision and recommendations for the case below. (I already have the calculations, analysis, just need to come up with decision and recommendations).

SSESSM CASE Gale Force Surfing During mid-September 2008, the top the expenses all seem to be legitimate except managers of the Gale Force Corporation, a for interest expense. Look here, we paid over leading manufacturer of windsurfing S250,000 last year to the bank just to finance equipment and surfboards, were gathered in our short-term borrowing. If we could have the president's conference room reviewing the kept that money instead, our profit margin results of the company's operations during the ratio would have been 4.01 percent, which is past fiscal year (which runs from October 1 to higher than any other firm in the industry. September 30) "But, Tim, we have to borrow like that," Not a bad year, on the whole," remarked responded Roy Pop") homas, age 35, the the president, 32-year-old Charles Jamison. "Sales were up, profits were up, and vice president for production. "After all, our sales are seasonal, with almost all occurring our return on equity was respectable between March and September. Since we 15 percent. In fact," he continued, "the only don't have much money coming in from dark can find in our whole annual report October to February, we have to borrow to is the profit margin, which is only 2.25 percent. keep the production line going. Seems like we ought to be making more than Right, Tim replied, "and don't you think, Tim?" He looked across production line that's the problem. We produce the table at the vice president for finance, Timothy Baggit, age 28 the same number of products every month, no matter what we expect sales to be. This causes l agree," replied Tim, "and I'm glad you inventory to build up when sales are slow and brought it up, because I have a suggestion on to deplete when sales pick up. That fluctuating how to improve that situation He eaned inventory causes all sorts of problems forward in his chair as he realized he had including the excessive amount of borrowing captured the interest of the others. "The we have to do to finance the inventory problem is, we have too many expenses on accumulation." (See Tables through 5 for our income statement that are eating up the details of Gale Force's current operations based profits. Now, I've done some checking, and on equal monthly production.)