AT&T Inc (T)

Days of sales outstanding (DSO)

		Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Receivables turnover		12.69	11.90	10.53	7.63	7.08
DSO	days	28.76	30.68	34.66	47.85	51.58

December 31, 2024 calculation

DSO = 365 ÷ Receivables turnover
= 365 ÷ 12.69
= 28.76

Based on the data provided, the days of sales outstanding (DSO) for AT&T Inc have shown a decreasing trend over the past five years. In December 31, 2020, the DSO was 51.58 days, which decreased to 47.85 days on December 31, 2021, indicating an improvement in the company's efficiency in collecting accounts receivable.

This positive trend continued as the DSO decreased further to 34.66 days on December 31, 2022, followed by a significant drop to 30.68 days on December 31, 2023, and a further decline to 28.76 days on December 31, 2024. A decreasing DSO indicates that AT&T Inc has been able to collect its accounts receivable more quickly, which is a positive sign for the company's liquidity and cash flow management.

Overall, the decreasing trend in DSO reflects AT&T Inc's effective management of its accounts receivable and indicates a strong financial position in terms of its receivables management.