Airbnb Inc (ABNB)

Days of sales outstanding (DSO)

		Dec 31, 2024	Sep 30, 2024	Jun 30, 2024	Mar 31, 2024	Dec 31, 2023	Sep 30, 2023	Jun 30, 2023	Mar 31, 2023	Dec 31, 2022	Sep 30, 2022	Jun 30, 2022	Mar 31, 2022	Dec 31, 2021
Receivables turnover		75.52	61.66	59.75	58.24	48.22	46.79	41.86	47.28	52.21	53.07	43.12	53.49	50.10
DSO	days	4.83	5.92	6.11	6.27	7.57	7.80	8.72	7.72	6.99	6.88	8.46	6.82	7.29

December 31, 2024 calculation

DSO = 365 ÷ Receivables turnover
= 365 ÷ 75.52
= 4.83

The days of sales outstanding (DSO) metric for Airbnb Inc over the period from December 31, 2021, to December 31, 2024, exhibits fluctuations. Initially, the DSO was at 7.29 days and decreased marginally to 6.82 days by March 31, 2022. Subsequently, there was an increase to 8.46 days by June 30, 2022, followed by a decrease to 6.88 days by September 30, 2022.

From the end of 2022 to the middle of 2023, there was somewhat of a fluctuating trend, with DSO ranging between 6.99 and 8.72 days. However, towards the end of 2023 and into 2024, there was a more noticeable improvement in DSO performance. DSO decreased from 7.57 days at the end of December 2023 to 4.83 days by the end of December 2024, indicating a significant improvement in the collection of receivables.

Overall, the trend in DSO for Airbnb Inc shows variability in the efficiency of collecting accounts receivable over the years, with efforts to reduce DSO becoming more pronounced towards the end of the observed period, suggesting potential enhancements in the company's cash flow management and credit policies.