eBay Inc (EBAY)

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		107.57	135.95	129.09	122.78	108.83	117.83	122.18	117.99	106.33	110.59	73.30	27.91	21.95	17.29	9.56	12.46	11.61	12.55	11.95	13.95
DSO	days	3.39	2.68	2.83	2.97	3.35	3.10	2.99	3.09	3.43	3.30	4.98	13.08	16.63	21.11	38.20	29.29	31.44	29.09	30.54	26.16

December 31, 2023 calculation

DSO = 365 ÷ Receivables turnover
= 365 ÷ 107.57
= 3.39

Based on the data provided for EBay Inc.'s days of sales outstanding (DSO) in Q4 2023, Q3 2023, and Q4 2022, we observe the following trends:

1. In Q4 2023, the DSO was 3.39 days, showing a slight increase compared to the previous quarter's DSO of 2.68 days in Q3 2023.
2. In Q4 2022, the DSO was 3.35 days, relatively consistent with the Q4 2023 DSO, indicating stability in the collection of receivables over the year.
3. Data for Q2 and Q1 of 2023, as well as the earlier quarters of 2022, are not provided, making it challenging to assess the DSO trend over a more extended period accurately.

Overall, the increase in DSO from Q3 2023 to Q4 2023 suggests a potential slowdown in the collection of receivables, which could impact EBay Inc.'s liquidity and working capital management in the short term. Further analysis of DSO trends across additional quarters would provide a more comprehensive understanding of EBay Inc.'s efficiency in collecting sales revenue.