Arcus Biosciences Inc (RCUS)

Days of sales outstanding (DSO)

		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	Jun 30, 2020	Mar 31, 2020
Receivables turnover		51.60	52.60	49.40	47.40	29.25	29.84	3.46	3.31	2.60	14.47	10.50	12.47	0.53	18.91	39.78	15.61	48.69	209.09	62.76	—
DSO	days	7.07	6.94	7.39	7.70	12.48	12.23	105.37	110.42	140.13	25.23	34.75	29.27	684.32	19.30	9.18	23.38	7.50	1.75	5.82	—

December 31, 2024 calculation

DSO = 365 ÷ Receivables turnover
= 365 ÷ 51.60
= 7.07

The Days Sales Outstanding (DSO) of Arcus Biosciences Inc has shown fluctuations over the periods studied. The DSO measures the average number of days it takes for a company to collect revenue after a sale has been made.

In the first half of 2020, the DSO was relatively low, indicating efficient collection of sales revenue. However, there was a significant increase in DSO by the end of 2021 and early 2022, with levels as high as 684.32 days, suggesting delayed collection of sales.

Throughout 2022 and 2023, the DSO decreased gradually, indicating improved efficiency in collecting sales compared to the earlier periods. By the end of 2024, the DSO had stabilized at around 7 days, indicating a more consistent collection period.

Overall, the fluctuating trend in DSO over the periods analyzed suggests that Arcus Biosciences Inc may have made efforts to better manage its accounts receivable and improve its collection processes to ensure timely receipt of sales revenue.