UnitedHealth Group Incorporated (UNH)

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		9.54	9.37	10.23	9.05	10.65	10.25	9.84	9.64	10.24	9.89	10.00	9.55	10.12	9.94	10.34	9.90	11.28	11.35	12.98	11.31
DSO	days	38.28	38.96	35.70	40.32	34.29	35.60	37.10	37.86	35.64	36.89	36.51	38.21	36.06	36.71	35.31	36.89	32.35	32.16	28.12	32.27

December 31, 2023 calculation

DSO = 365 ÷ Receivables turnover
= 365 ÷ 9.54
= 38.28

Unitedhealth Group Inc's Days Sales Outstanding (DSO) is a metric that indicates the average number of days the company takes to collect revenue after making a sale. A lower DSO generally suggests efficient accounts receivable management and timely collection of payments.

Looking at the trend over the past eight quarters, we observe some fluctuations in Unitedhealth Group Inc's DSO. In Q4 2023, the DSO stood at 38.28 days, which was slightly lower compared to the prior quarter. However, there has been a general fluctuation in DSO over the past eight quarters, with values ranging from 34.29 days to 40.32 days.

The recent DSO values indicate that Unitedhealth Group Inc's accounts receivable collection process may have been relatively stable, as it has not shown any significant upward or downward trends. However, it is important to note that a higher DSO could potentially indicate credit management issues or difficulties in collecting outstanding payments from customers.

Analyzing DSO in conjunction with other financial and operational metrics can provide a more comprehensive view of Unitedhealth Group Inc's overall financial health and efficiency in managing its working capital.