USANA Health Sciences Inc (USNA)
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 | 104.15 | — | — | — | 128.31 | — | — | — | 138.90 | — | — | — | 166.15 | — | — | — | 153.34 | — | — | — | |
| DSO | days | 3.50 | — | — | — | 2.84 | — | — | — | 2.63 | — | — | — | 2.20 | — | — | — | 2.38 | — | — | — |
December 31, 2024 calculation
DSO = 365 ÷ Receivables turnover
= 365 ÷ 104.15
= 3.50
Based on the provided data, USANA Health Sciences Inc had the following Days of Sales Outstanding (DSO) figures:
- December 31, 2020: 2.38 days
- December 31, 2021: 2.20 days
- December 31, 2022: 2.63 days
- December 31, 2023: 2.84 days
- December 31, 2024: 3.50 days
DSO is a measure of how long it takes for a company to collect cash from its credit sales. A lower DSO indicates that the company is collecting its accounts receivable more quickly, which is generally preferable as it shows strong liquidity and efficient cash flow management.
USANA Health Sciences Inc's DSO remained stable at around 2 to 3.5 days over the years, signaling that the company's credit sales are being converted to cash relatively quickly. This consistency in the DSO could indicate effective credit management practices, strong customer relationships, and efficient collection processes.
A DSO lower than the industry average could suggest that USANA Health Sciences Inc has a competitive advantage in managing its accounts receivable efficiently. However, it is important to compare these DSO figures with industry benchmarks and trends to gain a more comprehensive understanding of the company's performance in managing its accounts receivable effectively.