Commercial Metals Company (CMC)

Cash conversion cycle

Aug 31, 2025 Aug 31, 2024 Aug 31, 2023 Aug 31, 2022 Aug 31, 2021
Days of inventory on hand (DOH) days 51.84 54.01 54.09 60.50 60.71
Days of sales outstanding (DSO) days 56.24 53.37 51.44 55.65 59.96
Number of days of payables days 19.88 19.48 19.03 22.14 29.25
Cash conversion cycle days 88.20 87.90 86.50 94.00 91.42

August 31, 2025 calculation

Cash conversion cycle = DOH + DSO – Number of days of payables
= 51.84 + 56.24 – 19.88
= 88.20