PepsiCo Inc (PEP)

Days of sales outstanding (DSO)

		Dec 31, 2024	Sep 7, 2024	Jun 15, 2024	Mar 23, 2024	Dec 31, 2023	Sep 9, 2023	Jun 17, 2023	Mar 31, 2023	Dec 31, 2022	Sep 3, 2022	Jun 11, 2022	Mar 19, 2022	Dec 31, 2021	Sep 4, 2021	Jun 12, 2021	Mar 20, 2021	Dec 31, 2020	Sep 5, 2020	Jun 13, 2020	Mar 21, 2020
Receivables turnover		8.89	7.60	7.71	8.40	8.46	7.78	7.87	8.41	8.50	—	—	—	9.16	—	—	—	8.37	—	—	—
DSO	days	41.06	48.00	47.35	43.45	43.16	46.94	46.39	43.40	42.94	—	—	—	39.86	—	—	—	43.59	—	—	—

December 31, 2024 calculation

DSO = 365 ÷ Receivables turnover
= 365 ÷ 8.89
= 41.06

Days of Sales Outstanding (DSO) is a measure of how efficiently a company collects its accounts receivable. Lower DSO indicates faster collection of receivables and better liquidity. Based on the provided data for PepsiCo Inc, we observe the following trends:

1. In December 2020, PepsiCo had a DSO of 43.59 days, which decreased to 39.86 days by December 2021. This indicates an improvement in PepsiCo's accounts receivable collection efficiency over this period.

2. Although there are missing data points for certain periods, the trend seems to show fluctuations in DSO with some variability. For example, DSO increased to 46.39 days by June 2023 before decreasing to 41.06 days by December 2024.

3. Overall, PepsiCo's DSO figures suggest that the company has been managing its receivables effectively, with some fluctuations in collection efficiency over the periods provided.

It would be beneficial to monitor DSO regularly to understand any changes in PepsiCo's accounts receivable management and its impact on the company's overall financial health.