Scotts Miracle-Gro Company (SMG)
Cash conversion cycle
| Sep 30, 2025 | Sep 30, 2024 | Sep 30, 2023 | Sep 30, 2022 | Sep 30, 2021 | ||
|---|---|---|---|---|---|---|
| Days of inventory on hand (DOH) | days | 92.13 | 79.36 | 111.03 | 160.72 | 118.98 |
| Days of sales outstanding (DSO) | days | 19.99 | 18.16 | 31.27 | 27.81 | 35.83 |
| Number of days of payables | days | 35.62 | 34.40 | 34.20 | 50.55 | 64.36 |
| Cash conversion cycle | days | 76.49 | 63.12 | 108.09 | 137.97 | 90.45 |
September 30, 2025 calculation
Cash conversion cycle = DOH + DSO – Number of days of payables
= 92.13 + 19.99 – 35.62
= 76.49