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Efficiency of Cash Flow Comparison Between Hwa Tai Industries Berhad and Hup Seng Industries Berhad Essay Preview: Efficiency of Cash Flow Comparison Between Hwa Tai Industries Berhad and Hup Seng Industries Berhad Report this essay Efficiency of cash flow comparison between Hwa Tai Industries Berhad and Hup Seng Industries BerhadFormulas:Cash and cash equivalent flows= (Cash.