Rush Enterprises A Inc (RUSHA)

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		21.48	27.69	27.57	25.99	28.00	29.52	32.35	32.44	28.36	29.57	25.56	29.22	30.85	34.05	31.13	25.01	24.10	30.74	32.00	26.79
DSO	days	17.00	13.18	13.24	14.05	13.03	12.36	11.28	11.25	12.87	12.34	14.28	12.49	11.83	10.72	11.72	14.59	15.14	11.87	11.41	13.63

December 31, 2024 calculation

DSO = 365 ÷ Receivables turnover
= 365 ÷ 21.48
= 17.00

The Days of Sales Outstanding (DSO) metric for Rush Enterprises A Inc presents fluctuations over the analyzed period, ranging from a low of 10.72 days on September 30, 2021, to a high of 17.00 days on December 31, 2024. Notably, the DSO values generally show a trend of moderate variability, with occasional spikes and dips.

On average, Rush Enterprises A Inc takes around 12 to 14 days to convert its accounts receivable into cash, indicating that the company has generally efficient collections procedures during the period under review. Despite some variations, the DSO figures generally hover around this range, suggesting consistency in the company's ability to manage its receivables effectively.

It is important to conduct a more in-depth analysis to determine the factors driving the changes observed in the DSO metric. Possible causes for fluctuations could include changes in customer payment behaviors, alterations in credit policies, shifts in sales volumes, or variations in the company's industry and market conditions.

Overall, monitoring the DSO metric for Rush Enterprises A Inc can help stakeholders assess the company's effectiveness in managing its accounts receivable and maintaining healthy cash flows.