A.Sham, and Dr R Senthil Kumar. “Analyzing Working Capital Efficiency, Including Accounts Receivable ( Customer Payments) and Account S Payable”. INTERNATIONAL JOURNAL OF MANAGEMENT RESEARCH AND REVIEW 16, no. 2 (May 8, 2026): 202–209. Accessed July 26, 2026. https://ijmrr.com/index.php/ijmrr/article/view/663.