Walt Disney Company (DIS)

Days of sales outstanding (DSO)

		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	Dec 31, 2019
Receivables turnover		7.18	6.94	7.42	6.30	7.21	6.70	6.81	6.03	6.54	5.93	5.57	4.90	5.04	4.76	4.66	4.32	5.15	5.53	5.39	4.40
DSO	days	50.85	52.57	49.21	57.93	50.62	54.50	53.59	60.50	55.83	61.59	65.48	74.42	72.37	76.66	78.40	84.41	70.94	66.00	67.76	83.02

September 30, 2024 calculation

DSO = 365 ÷ Receivables turnover
= 365 ÷ 7.18
= 50.85

The Days of Sales Outstanding (DSO) for Walt Disney Company has shown some fluctuations over the past years. DSO represents the average number of days it takes for the company to collect revenue after making a sale.

Based on the data provided, we observe that DSO has ranged from a low of 49.21 days in March 2024 to a high of 84.41 days in December 2020. A lower DSO indicates that the company is collecting its accounts receivable more efficiently, while a higher DSO suggests slower collections.

Overall, it is important for Walt Disney Company to closely monitor its DSO to ensure efficient cash flow management. Improving the collection process can help the company reduce the DSO metric, leading to better liquidity and financial health.