USANA Health Sciences Inc (USNA)
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 | 128.21 | — | — | — | 138.90 | — | — | — | 166.15 | — | — | — | 153.34 | — | — | — | 121.08 | — | — | — | |
| DSO | days | 2.85 | — | — | — | 2.63 | — | — | — | 2.20 | — | — | — | 2.38 | — | — | — | 3.01 | — | — | — |
December 31, 2023 calculation
DSO = 365 ÷ Receivables turnover
= 365 ÷ 128.21
= 2.85
The days of sales outstanding (DSO) for USANA Health Sciences Inc have shown a fluctuating trend over the past five quarters. On Dec 31, 2023, the DSO stood at 2.85 days, indicating that on average it takes the company approximately 2.85 days to collect revenue from its customers. This represents a slight increase compared to the DSO of 2.63 days on Dec 31, 2022.
It is notable that there are missing DSO values for some quarters, which may indicate potential data reporting issues or variations in the company's collection practices during those periods. However, considering the available data, the DSO has generally stayed within a relatively low range, suggesting efficient accounts receivable management.
Analyzing the DSO can provide insights into the company's liquidity and efficiency in collecting receivables. A decreasing trend in DSO over time may signify improved collections practices or a higher proportion of cash sales. Conversely, an increasing DSO could indicate potential issues with credit policies, collection procedures, or changes in customer payment behavior.
Overall, USANA Health Sciences Inc's DSO performance indicates a generally efficient accounts receivable management process, but further analysis would be needed to understand the underlying factors driving the fluctuations and to assess the overall effectiveness of the company's credit and collection policies.