From AP turnover analysis as above we found that AP turnover ratio had decreased from 56.82 in YE'22 to 42.35 in September 2023.Show that the company Have the ability to pay debts but The lower payment period (days) as of 30 September 2023 from 6.42 to 6.38 days.This indicates that the company's liquidity for extending payment terms is low,resulting in lower liquidity.(non-significant)The decrease in payment period was from decreasing balance of Cost of Sales and Service for the period (9 months) from 19,215 MB to 14,950 MB.