G Co and a Co Are Both in the Biotechnology

Multiple Choice

G Co and A Co are both in the biotechnology industry. In 20X3, G Co reported a trade payables turnover of 7.71 and A Co reported a ratio of 3.06. Which of the following is an incorrect reason for the difference in ratios?

A) A Co has a higher average trade payables in comparison to G co.
B) A Co has a lower average trade payables in comparison to G co.
C) A Co is taking longer to pay vendors.
D) G Co has a better payment record in terms of timely payment to vendors.