Supernus Pharmaceuticals Inc (SUPN)

Days of sales outstanding (DSO)

		Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Receivables turnover		4.66	4.21	4.07	3.76	3.56
DSO	days	78.36	86.61	89.75	97.06	102.64

December 31, 2024 calculation

DSO = 365 ÷ Receivables turnover
= 365 ÷ 4.66
= 78.36

Based on the data provided for Supernus Pharmaceuticals Inc, the Days of Sales Outstanding (DSO) has shown a decreasing trend over the past five years. In particular:

- As of December 31, 2020, the DSO was 102.64 days, indicating that on average, it took approximately 102.64 days for the company to collect its accounts receivable.
- By December 31, 2021, the DSO had improved to 97.06 days, suggesting that the company was able to collect its receivables more efficiently within 97.06 days on average.
- The trend continued to improve, with a DSO of 89.75 days by December 31, 2022, indicating further efficiency in the collection process.
- By December 31, 2023, the DSO had reduced to 86.61 days, showing a continued positive trend in managing accounts receivable.
- As of the most recent data point on December 31, 2024, the DSO further declined to 78.36 days, highlighting the company's continued efforts to enhance its receivables collection process.

Overall, the decreasing trend in Days of Sales Outstanding suggests that Supernus Pharmaceuticals Inc has been successful in managing its accounts receivable more effectively over the years, potentially improving cash flow and liquidity position.