Amphenol Corporation (APH)

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 Dec 31, 2020 Sep 30, 2020 Jun 30, 2020 Mar 31, 2020 Dec 31, 2019 Sep 30, 2019 Jun 30, 2019 Mar 31, 2019
Receivables turnover 4.79 4.85 5.14 5.24 4.80 4.70 4.64 4.73 4.43 4.66 4.72 4.72 4.41 4.43 4.89 5.28 4.74 4.91 4.94 4.99
DSO days 76.12 75.28 71.00 69.62 76.08 77.65 78.65 77.20 82.38 78.31 77.36 77.37 82.84 82.45 74.72 69.17 77.05 74.29 73.85 73.14

December 31, 2023 calculation

DSO = 365 ÷ Receivables turnover
= 365 ÷ 4.79
= 76.12

Based on the quarterly data provided, Amphenol Corp.'s Days of Sales Outstanding (DSO) has shown a relatively consistent pattern over the past eight quarters. DSO measures the average number of days it takes for a company to collect payment after a sale is made.

In Q4 2023, the DSO was 76.12 days, slightly higher than the previous quarter's DSO of 75.28 days. This indicates a slight increase in the time it takes for Amphenol Corp. to collect payments from its customers compared to the previous quarter.

Looking at the trend over the past two years, the DSO has generally remained in the mid-to-high 70s range, suggesting that the company has been consistent in its accounts receivable collection efficiency.

It is essential for Amphenol Corp. to monitor its DSO closely as an increase in this ratio could indicate potential issues with accounts receivable management, such as extending credit terms too liberally or experiencing difficulties in collecting payments from customers. Conversely, a decrease in DSO could signal improved efficiency in collecting payments and better working capital management.

See also:

Amphenol Corporation Average Receivable Collection Period (Quarterly Data)