The study looked at how inventory turnover affects the financial performance of retail supermarkets in Malaysia. They analyzed data from 40 companies over five years. The results showed that managing account payables well can improve a company's profitability. However, there was no clear link between inventory turnover and return on assets. The study suggests that managing inventory effectively is crucial for a company's success. The researchers recommend future studies to explore how mergers and acquisitions impact retail supermarkets in Malaysia.