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 79.36 111.03 160.72 118.98
Days of sales outstanding (DSO) days 18.16 31.27 27.81 35.83
Number of days of payables days 34.40 34.20 50.55 64.36
Cash conversion cycle days 0.00 63.12 108.09 137.97 90.45

September 30, 2025 calculation

Cash conversion cycle = DOH + DSO – Number of days of payables
= — + — – —
= 0.00