Alphabet Inc Class C (GOOG)

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		6.37	7.18	7.42	7.86	6.99	7.81	7.50	7.58	6.39	6.85	6.68	6.87	5.79	6.71	7.67	7.01	5.87	7.36	6.96	7.37
DSO	days	57.32	50.81	49.22	46.45	52.20	46.76	48.70	48.15	57.13	53.32	54.64	53.11	63.04	54.41	47.62	52.10	62.15	49.59	52.43	49.50

December 31, 2023 calculation

DSO = 365 ÷ Receivables turnover
= 365 ÷ 6.37
= 57.32

To analyze Alphabet Inc's days of sales outstanding (DSO) over the past eight quarters, we can observe a fluctuating trend. In Q4 2023, the DSO increased to 56.95 days from 50.39 days in Q3 2023. This suggests that the company took longer to collect its accounts receivable in Q4 2023 compared to the previous quarter. However, the DSO in Q4 2023 was still lower than that of Q4 2022, which was 51.95 days.

In the context of the previous quarters, Q4 2023's DSO was relatively high, indicating a potential delay in collecting revenue from sales. Nonetheless, it's important to note that the company's DSO has historically shown some variability, and analyzing its trend over more quarters can provide a better understanding of its collection efficiency.