Refer to the Nkosi $($Pty$)$ Ltd case study, specifically to the financial reports for $2011$ and $2012$ and Section $1-$ Company background. Comparing the results from the financial analysis over the $2$ years, answer the question below:

Given your analysis of the liquidity position and considering the make$-$up of the company's current assets in the statement of financial position $($refer to case study$),$ what would your recommendation be to Nkosi $($Pty$)$ Ltd regarding the make$-$up of the company$`$s current assets? In order to answer this question, you need to have calculated Nkosi$`$s liquidity ratio.