Supernus Pharmaceuticals Inc (SUPN)

Days of sales outstanding (DSO)

		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	Dec 31, 2019	Sep 30, 2019	Jun 30, 2019	Mar 31, 2019
Receivables turnover		—	4.37	4.70	4.70	4.07	3.97	3.91	4.04	3.76	4.08	4.02	4.22	3.60	3.50	3.31	3.37	4.50	4.71	4.84	5.05
DSO	days	—	83.54	77.74	77.66	89.75	91.96	93.33	90.44	97.06	89.52	90.85	86.43	101.48	104.40	110.39	108.16	81.16	77.52	75.45	72.24

December 31, 2023 calculation

DSO = 365 ÷ Receivables turnover
= 365 ÷ —
= —

Supernus Pharmaceuticals Inc's days of sales outstanding (DSO) measures how long it takes the company to collect payments from customers after making a sale. A lower DSO indicates that the company is collecting payments more quickly, which is generally favorable as it improves cash flow and liquidity.

Analyzing Supernus Pharmaceuticals Inc's DSO over the past eight quarters, we observe fluctuations in the DSO figures. In Q4 2023, the DSO was 86.61 days, which decreased from the previous quarter's 84.75 days. This indicates an improvement in the company's ability to collect payments compared to the previous quarter.

Looking further back, we see a downward trend in DSO from Q2 2023 to Q1 2023, with a decreasing trend in each successive quarter. This suggests that the company has been more efficient in collecting payments from customers over this period.

Comparing the current DSO to the same quarter in the previous year, we see that the DSO decreased from 90.53 days in Q4 2022 to 86.61 days in Q4 2023. This improvement indicates that Supernus Pharmaceuticals Inc has enhanced its accounts receivable turnover and collection efficiency compared to the same quarter in the prior year.

Overall, the trend of decreasing DSO over the analyzed quarters reflects positively on Supernus Pharmaceuticals Inc's ability to manage its accounts receivable effectively and efficiently collect payments from customers, potentially improving its cash flow and financial performance.