Paramount Skydance Corporation Class B Common Stock (PSKY)

Days of sales outstanding (DSO)

		Jun 30, 2025	Mar 31, 2025	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
Receivables turnover		4.57	4.20	4.22	4.56	4.47	4.24	4.17	4.34	4.16	4.04	4.07	4.56	4.27	3.92	4.09	4.09	3.86	3.56	3.60	5.13
DSO	days	79.85	86.87	86.46	80.00	81.62	86.13	87.58	84.02	87.64	90.34	89.72	80.09	85.47	93.01	89.18	89.31	94.64	102.51	101.29	71.21

June 30, 2025 calculation

DSO = 365 ÷ Receivables turnover
= 365 ÷ 4.57
= 79.85

The Days of Sales Outstanding (DSO) for Paramount Skydance Corporation Class B Common Stock exhibits notable fluctuations over the observed period from September 30, 2020, through June 30, 2025. Initially, at the end of September 2020, the DSO stood at approximately 71.21 days, indicating a relatively efficient collection period. However, during the subsequent quarter, this value increased significantly to 101.29 days, reflecting a decline in receivables collection efficiency.

Throughout 2021, the DSO remained elevated beyond 89 days, with values such as 102.51 days in March and 94.64 days in June, suggesting a persistent extending of the receivables collection window. In late 2021, DSO stabilized around 89 days, indicating some leveling in receivable turnover yet still reflecting a less favorable collection period compared to early 2020.

The upward trend persisted into early 2022, with DSO reaching approximately 93.01 days in March 2022, before improving slightly to around 85.47 days by June 2022. The second half of 2022 saw further decline, with DSO reaching a low of 80.09 days at September 2022, which suggests an improvement in receivables management. By the end of 2022, the DSO rose again marginally to approximately 89.72 days.

In 2023, the DSO displayed slight variability, fluctuating around mid-80s days, with values such as 90.34 days in March and 87.64 days in June. This trend continued into 2024, where DSO remained relatively stable in the low to mid-80s, with the September 2024 reading at approximately 80 days, nearing the lower end of the historical range observed during the period.

Projections into 2025 show DSO averaging around 84 days, with a notable decrease to approximately 79.85 days by June 2025. Overall, the data suggest periods of both deterioration and improvement in receivables collection efficiency, with the DSO generally ranging between approximately 71 days and 102 days over the examined timeframe. The recent trend indicates a modest improvement in collection periods, reflecting potential enhancements in receivables management or changes in credit policies.

This variability highlights sensitivities to operational, market, or customer factors influencing the company's accounts receivable turnover. Continuous monitoring of these trends is advisable to gauge ongoing collection effectiveness and assess the impact on cash flow and liquidity.