AP turnover ratio increase 3.85 and shorter payment period 13 days from prior year From comparing trade payable on 30 Sep'16 and 31 Dec'15, it decreased due to
the change in accounting period from 1 Jan through 31 Dec to 1 Oct through 30 Sep is the low season compared to the year ended Dec is the peak season.
However,when we compared purchase net on 30 Sep'16 and 31 Dec'15, it increased amount 870 Mb due to the company has transfer of non-alcohol such as water and soda
from Numrungrod Company Limited which main increasing in this year.