Scotts Miracle-Gro Company (SMG)
Cash conversion cycle
| Jun 30, 2025 | Mar 31, 2025 | 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 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Days of inventory on hand (DOH) | days | 81.11 | 113.46 | 124.09 | 79.36 | 82.35 | 109.24 | 151.85 | 111.03 | 106.70 | 134.34 | 183.52 | 160.71 | 165.82 | 178.26 | 180.81 | 118.99 | 99.88 | 110.40 | 128.66 | 81.52 |
| Days of sales outstanding (DSO) | days | 60.87 | 84.45 | 21.91 | 18.16 | 52.44 | 93.34 | 30.56 | 31.27 | 71.37 | 101.13 | 29.26 | 27.81 | 59.08 | 78.70 | 23.92 | 35.83 | 76.06 | 90.53 | 28.02 | 41.95 |
| Number of days of payables | days | 39.00 | 58.15 | 42.19 | 34.40 | 42.98 | 58.36 | 43.17 | 34.20 | 44.10 | 49.50 | 44.11 | 50.55 | 34.28 | 56.75 | 46.67 | 64.36 | 48.54 | 59.57 | 60.08 | 51.25 |
| Cash conversion cycle | days | 102.99 | 139.75 | 103.81 | 63.12 | 91.81 | 144.22 | 139.24 | 108.09 | 133.98 | 185.97 | 168.66 | 137.97 | 190.62 | 200.21 | 158.07 | 90.45 | 127.39 | 141.37 | 96.60 | 72.21 |
June 30, 2025 calculation
Cash conversion cycle = DOH + DSO – Number of days of payables
= 81.11 + 60.87 – 39.00
= 102.99