Efficiency

What is Days Sales Outstanding (DSO)?

DSO measures how many days on average it takes a company to collect payment after making a sale — the speed of cash collection.

Formula

DSO = (Accounts Receivable ÷ Revenue) × 365

How to Interpret

Lower DSO means faster cash collection. Rising DSO over time may signal deteriorating collection efficiency or customer credit issues.

Typical Ranges

Below 45 days is good. Above 90 days is concerning for most industries.

Learn More in the Academy

Find Stocks Using This Metric

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

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