Procter & Gamble Company (PG)

The analysis of Procter & Gamble Company's days of sales outstanding (DSO) over the period from June 30, 2021, to June 30, 2025, indicates a gradual upward trend in receivables collection efficiency. Specifically, the DSO increased from 22.66 days in 2021 to 23.41 days in 2022, representing a marginal extension of approximately 0.75 days. This trend continued into 2023, with the DSO rising to 24.35 days, reflecting a further increase of approximately 0.94 days. By 2024, the DSO reached 26.57 days, marking a notable escalation of about 2.22 days from the previous year. The upward momentum persisted into 2025, with the DSO slightly rising to 26.78 days, an increase of 0.21 days relative to the prior year.

Overall, the sustained increase in DSO over this four-year period suggests a gradual elongation of the average time it takes for Procter & Gamble to collect payments from its customers. While the variation is relatively moderate, the trend could imply changes in credit policies, customer payment behavior, or shifts in the company's credit management practices. Such an increase warrants continued observation to assess whether the trend reflects strategic adjustments or potential risks to cash flow liquidity.