Cash conversion cycle

DSO — customers pay in
DIO — stock sits for
DPO — you pay suppliers in
Working capital tied up
Cash released per day of improvement

How it works

The cycle has three parts. Inventory sits for a while before it sells, customers take time to pay after that, and suppliers give you time before you have to pay them. The first two consume cash; the third supplies it.

A negative cycle means customers pay you before you pay suppliers, so growth funds itself — the model that made large retailers and marketplaces so cash-generative. A long positive cycle means every additional sale has to be financed before it returns anything.

CCC = DIO + DSO − DPO

  • DIO — days inventory outstanding — how long stock sits before selling
  • DSO — days sales outstanding — how long customers take to pay
  • DPO — days payable outstanding — how long you take to pay suppliers

Worked example

48,000,000 revenue, 29,000,000 COGS, 6,400,000 receivables, 4,800,000 inventory, 3,900,000 payables

Inputs

Revenue48,000,000
COGS29,000,000
Receivables6,400,000
Inventory4,800,000
Payables3,900,000

Results

CCC60 days
DSO49 days
DIO60 days
DPO49 days

60 days of working capital tied up. Cutting DSO by ten days would release about 1,315,000 in cash — permanently.

Frequently asked questions

What is a good cash conversion cycle?

Lower is better, and negative is excellent. It is heavily industry-dependent: subscription software often runs negative, manufacturing 60–120 days. Compare against your own trend and your direct competitors rather than a cross-industry figure.

How do I improve it fastest?

DSO is usually the quickest win — invoice on the day of delivery, chase before the due date, and make payment easy. DIO takes operational change and DPO takes supplier negotiation, both slower.

Why is DIO calculated on COGS rather than revenue?

Because inventory is carried at cost, not at selling price. Using revenue would mix the two bases and understate the days significantly.

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