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  2. Days sales outstanding - Wikipedia

    en.wikipedia.org/wiki/Days_Sales_Outstanding

    Because accounts receivable = current + delinquent accounts receivable, the DDSO formula is often defined as ⁠ (accounts receivable) / (average sales per day) ⁠ − ⁠ (current accounts receivable) / (average sales per day) ⁠. While mathematically more complex, it is the same number. This formula can be interpreted as DSO - "Best ...

  3. Cash conversion cycle - Wikipedia

    en.wikipedia.org/wiki/Cash_conversion_cycle

    the Receivables conversion period (or "Days sales outstanding") emerges as interval B→D (i.e.being owed cash→collecting cash) Knowledge of any three of these conversion cycles permits derivation of the fourth (leaving aside the operating cycle, which is just the sum of the inventory conversion period and the receivables conversion period ...

  4. Some Numbers at Derma Sciences that Make Your Stock Look Good

    www.aol.com/2013/03/19/some-numbers-at-derma...

    Source: S&P Capital IQ. Data is current as of last fully reported fiscal quarter. FQ = fiscal quarter. The standard way to calculate DSO uses average accounts receivable.

  5. Financial ratio - Wikipedia

    en.wikipedia.org/wiki/Financial_ratio

    Accounts Receivable / Annual Credit Sales ⁠ × 365 Days Degree of Operating Leverage (DOL) ⁠ Percent Change in Net Operating Income / Percent Change in Sales ⁠ DSO Ratio. [20] ⁠ Accounts Receivable / Total Annual Sales ⁠ × 365 Days Average payment period [4] ⁠ Accounts Payable / Annual Credit Purchases ⁠ × 365 Days Asset ...

  6. Accounts receivable - Wikipedia

    en.wikipedia.org/wiki/Accounts_receivable

    Accounts receivable represents money owed by entities to the firm on the sale of products or services on credit. In most business entities, accounts receivable is typically executed by generating an invoice and either mailing or electronically delivering it to the customer, who, in turn, must pay it within an established timeframe, called credit terms [citation needed] or payment terms.

  7. Days in inventory - Wikipedia

    en.wikipedia.org/wiki/Days_in_inventory

    Days in inventory (also known as "Inventory Days of Supply", "Days Inventory Outstanding" or the "Inventory Period" [1]) is an efficiency ratio which measures the average number of days a company holds its inventory before selling it.

  8. Days payable outstanding - Wikipedia

    en.wikipedia.org/wiki/Days_payable_outstanding

    Days payable outstanding (DPO) is an efficiency ratio that measures the average number of days a company takes to pay its suppliers.. The formula for DPO is: = / / where ending A/P is the accounts payable balance at the end of the accounting period being considered and Purchase/day is calculated by dividing the total cost of goods sold per year by 365 days.

  9. Credit management - Wikipedia

    en.wikipedia.org/wiki/Credit_management

    The efficiency of cash flow is measured using various methods, most common of which is Days Sales Outstanding (DSO). Ensuring an adequate Allowance for Doubtful Accounts is kept by the company. Monitoring the Accounts Receivable portfolio for trends and warning signs. Hiring and firing credit analysts, accounts receivable and collections personnel.