The Cheesecake Factory (CAKE)

Days of sales outstanding (DSO)

		Jan 31, 2025	Dec 31, 2024	Oct 31, 2024	Sep 30, 2024	Jul 31, 2024	Jun 30, 2024	Apr 30, 2024	Mar 31, 2024	Jan 31, 2024	Dec 31, 2023	Oct 31, 2023	Sep 30, 2023	Jul 31, 2023	Jun 30, 2023	Apr 30, 2023	Mar 31, 2023	Jan 31, 2023	Dec 31, 2022	Oct 31, 2022	Sep 30, 2022
Receivables turnover		—	204.17	—	123.01	—	143.37	—	175.19	—	164.66	—	143.32	—	153.53	—	—	—	153.03	—	136.88
DSO	days	—	1.79	—	2.97	—	2.55	—	2.08	—	2.22	—	2.55	—	2.38	—	—	—	2.39	—	2.67

January 31, 2025 calculation

DSO = 365 ÷ Receivables turnover
= 365 ÷ —
= —

Days Sales Outstanding (DSO) is a measure that indicates the average number of days a company takes to collect revenue after a sale is made. A lower DSO value is generally preferable as it signifies faster collections and efficient management of accounts receivable.

Based on the data provided for The Cheesecake Factory, the DSO values fluctuate over the specified periods. Key points of note include:

- DSO stood at 2.67 days on September 30, 2022, and gradually declined to 1.79 days by December 31, 2024.
- There are instances where the DSO value is not provided (indicated as "— days"), suggesting potential fluctuations or incomplete data for those periods.
- The lowest DSO value of 1.79 days was observed on December 31, 2024, indicating that the company efficiently collected revenue soon after making sales during that period.
- The highest DSO value occurred on September 30, 2024, at 2.97 days, suggesting a slightly longer collection period compared to other periods.

Overall, the trend in DSO values for The Cheesecake Factory reflects a mix of efficient accounts receivable management and potential variances that may require further analysis to understand the underlying reasons behind fluctuations in collections efficiency.