Paramount Skydance Corporation Class B Common Stock (PSKY)

Days of sales outstanding (DSO)

		Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Receivables turnover		4.22	4.17	4.07	4.09	3.60
DSO	days	86.46	87.58	89.72	89.18	101.29

December 31, 2024 calculation

DSO = 365 ÷ Receivables turnover
= 365 ÷ 4.22
= 86.46

The days of sales outstanding (DSO) for Paramount Skydance Corporation Class B Common Stock over the period from December 31, 2020, to December 31, 2024, indicates a generally improving trend in the company's receivables collection efficiency. In 2020, the DSO was 101.29 days, reflecting a relatively longer period to collect receivables. By the end of 2021, the DSO decreased significantly to 89.18 days, suggesting an improvement in collection processes or customer payment behaviors. This downward trend continued into 2022, with a marginal increase to 89.72 days, which remained relatively stable compared to 2021 but still represented an improvement from 2020. In 2023, the DSO further declined to 87.58 days, maintaining the trend of improved collections. The most recent data point from December 2024 shows a DSO of 86.46 days, indicating a continued, albeit modest, reduction in the average receivables collection period.

Overall, the data demonstrates a consistent effort to shorten the duration of receivables, thereby enhancing the company's cash flow management. The gradual decrease in DSO aligns with increased collection efficiency and possibly stronger credit management policies or improved customer payment behaviors. The stability of DSO around the mid-80s days range suggests that the company has achieved a steady state in its receivables turnover, maintaining an efficient collection cycle relative to its operational and industry standards.