Efficiency

What is Days Payable Outstanding (DPO)?

DPO measures how many days a company takes to pay its suppliers — longer DPO means the company holds onto cash longer.

Formula

DPO = (Accounts Payable ÷ COGS) × 365

How to Interpret

Higher DPO is generally favorable (free financing from suppliers), but excessively high DPO may indicate cash flow problems.

Typical Ranges

30-60 days for most industries. Retailers may be higher.

Learn More in the Academy

Find Stocks Using This Metric

Use the Equiscale Stock Screener to filter Indian stocks by Days Payable Outstanding.

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