AT&T Inc (T)

Days of sales outstanding (DSO)

		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	Jun 30, 2020	Mar 31, 2020
Receivables turnover		12.69	13.46	12.62	12.77	11.90	13.59	13.05	11.86	10.53	10.58	10.70	7.43	7.63	7.36	8.30	8.02	7.08	8.92	9.16	9.00
DSO	days	28.76	27.12	28.93	28.58	30.68	26.87	27.96	30.77	34.66	34.48	34.10	49.15	47.85	49.62	43.96	45.50	51.58	40.91	39.86	40.56

December 31, 2024 calculation

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

Days Sales Outstanding (DSO) is a key metric that helps assess the effectiveness of a company's account receivables management. It indicates the average number of days it takes for a company to collect payment after a sale has been made. A lower DSO value is generally preferred as it suggests quicker collection of receivables.

Analyzing AT&T Inc's DSO over the past few quarters, we observe fluctuations in the values. The DSO for the most recent quarter, December 31, 2024, was 28.76 days, which is relatively low compared to previous periods. This indicates that AT&T has been able to collect payments from customers more promptly in that quarter.

Looking back over the last few years, the trend in DSO values has shown some variability. There were periods where the DSO increased, such as in December 31, 2020 and September 30, 2021, which may suggest challenges in collecting receivables efficiently during those periods. However, the trend seemed to improve in recent quarters, with decreasing DSO values from March 31, 2022 onwards.

Overall, a decreasing trend in DSO values is a positive sign as it signifies improved efficiency in collecting payments from customers. AT&T Inc may have implemented better accounts receivable management practices or experienced improvements in customer payment behavior. Continued monitoring of DSO values will be important to ensure efficient management of accounts receivables and maintain healthy cash flows.