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Days Sales Outstanding (DSO) Calculator

Calculate DSO from receivables and credit sales, plus DIO, DPO and the cash conversion cycle when you add details.

Optional — add these for DIO, DPO and the cash conversion cycle:

About this tool

Days Sales Outstanding (DSO) Calculator is a free, in-browser tool that measures how long, on average, it takes to collect payment after a credit sale. Enter accounts receivable, total credit sales for the period and the number of days in that period, and DSO is computed instantly on your device with nothing uploaded.

DSO = (accounts receivable ÷ credit sales) × days in period. With 50,000 in receivables against 500,000 of annual credit sales, DSO is 36.5 days. Optionally add inventory, accounts payable and COGS to also compute Days Inventory Outstanding, DIO = (inventory ÷ COGS) × days, Days Payable Outstanding, DPO = (accounts payable ÷ COGS) × days, and the cash conversion cycle = DSO + DIO − DPO — how many days cash is tied up between paying suppliers and collecting from customers.

Use it to monitor collections: a rising DSO signals slower-paying customers and tightening cash flow. A shorter cash conversion cycle frees up working capital, so many businesses work to cut DSO and DIO while extending DPO.

Frequently asked questions

How is DSO calculated?
DSO = (accounts receivable ÷ total credit sales) × days in the period. Use 365 for a year or the actual day count for a month or quarter. It estimates the average collection period in days.
Should I use total sales or only credit sales?
Credit sales — sales made on account, where the customer pays later. Cash sales are collected immediately and would understate the true collection period, so exclude them where possible.
What is the cash conversion cycle?
It is DSO + DIO − DPO: the days between paying for inventory and collecting from customers. It appears when you enter inventory, accounts payable and COGS. A lower cycle means less cash is locked in operations.
Is a lower DSO always better?
Generally yes — faster collection improves cash flow — but an extremely low DSO can mean overly strict credit terms that cost sales. Compare against your payment terms and industry norms. All math runs in your browser.

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