Insperity Inc (NSP)

Days of sales outstanding (DSO)

Dec 31, 2024 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
Receivables turnover 7.94 — — — 9.31 — 540.31 10.06 9.51 10.26 8.02 7.84 9.67 8.16 7.60 7.73 10.90 8.13 9.15 8.42
DSO days 45.98 — — — 39.22 — 0.68 36.27 38.37 35.59 45.50 46.54 37.73 44.71 48.02 47.23 33.50 44.88 39.91 43.34

December 31, 2024 calculation

DSO = 365 ÷ Receivables turnover
= 365 ÷ 7.94
= 45.98

Days Sales Outstanding (DSO) is a financial ratio that indicates the average number of days it takes for a company to collect revenue after a sale is made. A lower DSO suggests that a company is collecting payments from its customers more quickly, which may indicate efficient credit management and liquidity.

Analyzing the DSO trend of Insperity Inc over the past few years, we observe fluctuations in the metric. The DSO was 43.34 days as of March 31, 2020, showing a relatively efficient collection cycle. However, the DSO improved to 33.50 days by December 31, 2020, indicating even better collections during that period.

Subsequently, the DSO increased to 48.02 days by June 30, 2021, suggesting a potential delay in collecting receivables. This was followed by a decrease to 35.59 days by September 30, 2022, before rising again to 46.54 days by March 31, 2022. The DSO improved to 0.68 days by June 30, 2023, which may suggest a data anomaly or highly efficient collections.

The DSO data for the period beyond June 30, 2023, is not available or marked as missing. This could indicate incomplete data or a deliberate omission for confidentiality reasons.

Overall, the trend in Insperity Inc's DSO shows fluctuations in the efficiency of its accounts receivable collections. It would be important for the company to closely monitor and manage its DSO to ensure timely collection of payments and maintain healthy cash flows.