Oracle Corporation (ORCL)

Days of sales outstanding (DSO)

		May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021	May 31, 2020
Receivables turnover		6.73	7.22	7.13	7.48	6.65
DSO	days	54.27	50.53	51.20	48.77	54.90

May 31, 2024 calculation

DSO = 365 ÷ Receivables turnover
= 365 ÷ 6.73
= 54.27

Days Sales Outstanding (DSO) is a key metric used to assess how efficiently a company manages its accounts receivable. Oracle Corporation's DSO has shown some fluctuation over the past five years.

In May 2024, the DSO was 54.27 days, indicating that on average, it took Oracle approximately 54 days to collect revenue from its customers. This represents an increase from the previous year when the DSO was 50.53 days, suggesting a slight deterioration in their accounts receivable management efficiency.

Comparing the DSO to previous years, it is noteworthy that in May 2023, the DSO was 51.20 days, which was higher than the DSO in May 2022 (48.77 days) but lower than the DSO in May 2021 (54.90 days).

Overall, while Oracle's DSO has shown some variability, it is important for the company to closely monitor this metric to ensure that they are effectively managing their accounts receivable and collecting payments in a timely manner to maintain healthy cash flows and financial stability.