Super Micro Computer Inc (SMCI)

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		6.80	6.88	5.48	7.16	6.16	8.74	6.20	9.78	8.65	8.17	6.16	6.81	8.38	8.36	7.53	8.07	9.65	10.19	8.10	9.33
DSO	days	53.64	53.02	66.66	50.96	59.29	41.77	58.84	37.31	42.19	44.68	59.21	53.59	43.54	43.68	48.48	45.25	37.84	35.82	45.08	39.12

December 31, 2024 calculation

DSO = 365 ÷ Receivables turnover
= 365 ÷ 6.80
= 53.64

The Days Sales Outstanding (DSO) of Super Micro Computer Inc has shown some fluctuations over the periods analyzed. The company's DSO ranged from a low of 35.82 days as of September 30, 2020, to a high of 66.66 days as of June 30, 2024. Generally, a lower DSO indicates that the company is efficient in collecting its accounts receivable, while a higher DSO may suggest potential issues with collections.

It is important to note that the DSO increased from 39.12 days as of March 31, 2020, to 66.66 days as of June 30, 2024, which may raise concerns about the company's credit policies or the quality of its accounts receivable management. However, the DSO decreased to 53.64 days as of December 31, 2024, which could indicate an improvement in the company's collection efforts.

Overall, Super Micro Computer Inc should continue monitoring its DSO to ensure timely collection of receivables and maintain a healthy cash flow. A stable or decreasing trend in the DSO over time would be indicative of effective credit and collection practices.