ArcBest Corp (ARCB)

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	Sep 30, 2021	Jun 30, 2021	Mar 31, 2021	Dec 31, 2020	Sep 30, 2020	Jun 30, 2020	Mar 31, 2020
Receivables turnover		9.71	9.78	9.81	9.78	9.32	9.68	11.07	10.72	8.99	8.26	7.28	6.44	6.71	8.25	9.09	8.59	8.78	8.41	9.78	10.13
DSO	days	37.60	37.32	37.21	37.31	39.18	37.69	32.99	34.05	40.59	44.19	50.13	56.70	54.36	44.24	40.14	42.47	41.58	43.41	37.32	36.01

December 31, 2024 calculation

DSO = 365 ÷ Receivables turnover
= 365 ÷ 9.71
= 37.60

ArcBest Corp's Days of Sales Outstanding (DSO) is a metric used to evaluate how long it takes the company to collect its accounts receivable. A lower DSO value indicates that the company is able to collect payments more quickly, which is generally preferable as it improves cash flow.

Looking at the historical trend of ArcBest Corp's DSO from March 31, 2020, to December 31, 2024, we observe fluctuations in the DSO values. The DSO values ranged from a low of 32.99 days on June 30, 2023, to a high of 56.70 days on March 31, 2022, showing some variability in the company's collection efficiency over time.

In general, a decreasing trend in DSO values indicates an improvement in accounts receivable collection, while an increasing trend may suggest potential issues with collecting payments promptly. During the period under review, ArcBest Corp's DSO experienced fluctuations but generally remained within a moderate range.

It is important for ArcBest Corp to monitor and manage its DSO effectively to ensure timely collection of receivables and maintain healthy cash flows. Analyzing the reasons behind any significant shifts in DSO values can provide insight into the company's underlying operational and financial performance.