Comcast Corp (CMCSA)

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		8.80	9.42	9.29	9.78	9.58	10.17	10.18	9.77	9.69	9.50	9.81	9.48	9.03	10.11	10.32	10.06	9.65	10.15	9.57	9.18
DSO	days	41.47	38.76	39.28	37.34	38.09	35.89	35.87	37.35	37.66	38.42	37.21	38.50	40.41	36.10	35.37	36.27	37.83	35.98	38.14	39.75

December 31, 2023 calculation

DSO = 365 ÷ Receivables turnover
= 365 ÷ 8.80
= 41.47

To analyze Comcast Corp's days of sales outstanding (DSO) trend, we can observe the DSO values for the past eight quarters. DSO measures the average number of days it takes for a company to collect payment after a sale has been made. A lower DSO indicates that the company is collecting payments more quickly, while a higher DSO suggests that the company takes longer to collect on its sales.

From the data provided, we observe a fluctuating pattern in Comcast Corp's DSO over the past eight quarters. The DSO has shown a slight increase in the most recent quarter, reaching 41.47 days, compared to 38.76 days in the preceding quarter. Prior to this, there was a noticeable decrease to 38.76 days from 39.28 days. This irregular movement in the DSO warrants a closer examination of the company's accounts receivable management and collection practices.

Overall, the average DSO over the past eight quarters appears to be relatively stable, hovering around the mid to high 30s days range. This signifies that Comcast Corp is generally efficient in collecting payments from its customers. However, the recent uptick in DSO may indicate a potential area for management focus in order to ensure timely collection of receivables and efficient working capital management. It would be beneficial to monitor the DSO trend in subsequent quarters to determine if the recent increase is an isolated fluctuation or part of a developing pattern.