Airbnb Inc (ABNB)

Days of sales outstanding (DSO)

		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	Sep 30, 2021	Jun 30, 2021	Mar 31, 2021
Receivables turnover		48.22	46.79	41.86	47.28	52.21	53.07	43.12	53.49	50.10
DSO	days	7.57	7.80	8.72	7.72	6.99	6.88	8.46	6.82	7.29

December 31, 2023 calculation

DSO = 365 ÷ Receivables turnover
= 365 ÷ 48.22
= 7.57

Based on the provided table showing Airbnb Inc's days of sales outstanding (DSO) for each quarter from Q1 2022 to Q4 2023, it appears that specific data points are missing for each quarter. The DSO metric is a measure of how many days, on average, it takes for a company to collect revenue from the sale of goods or services.

Without the specific DSO figures for each quarter, it is challenging to provide a detailed analysis of Airbnb's collection efficiency and the effectiveness of its account receivables management. DSO is typically monitored to assess the company's credit policies, working capital management, and customer payment behavior.

To conduct a thorough analysis of Airbnb Inc's DSO trend and its implications for the company's financial health, it is essential to have access to the actual DSO figures for each quarter. By examining the changes in DSO over time, investors and analysts can gauge the company's ability to convert sales into cash and its overall financial performance.

In the absence of the specific DSO data points, a complete assessment of Airbnb Inc's collection cycle, cash flow management, and potential areas of improvement is not feasible. It is recommended to obtain the missing DSO values to conduct a comprehensive analysis of the company's receivables management practices.