Viavi Solutions Inc (VIAV)

Number of days of payables

Jun 30, 2025 Jun 30, 2024 Jun 30, 2023 Jun 30, 2022 Jun 30, 2021
Payables turnover 6.80 8.42 9.90 8.90 7.67
Number of days of payables days 53.66 43.34 36.87 41.01 47.61

June 30, 2025 calculation

Number of days of payables = 365 ÷ Payables turnover
= 365 ÷ 6.80
= 53.66

The number of days of payables for Viavi Solutions Inc has demonstrated notable fluctuations over the period from June 30, 2021, to June 30, 2025.

As of June 30, 2021, the company’s payables period was approximately 47.61 days, indicating that, on average, the company took about 47.6 days to settle its accounts payable obligations. By June 30, 2022, this duration decreased to approximately 41.01 days, reflecting a slight shortening in the payment cycle, which may suggest improved liquidity management or a strategic decision to accelerate payments.

However, this trend reversed in the subsequent year; by June 30, 2023, the payables period further shortened to around 36.87 days, reaching its minimal point within this period. This indicates an even faster payment cycle, potentially reflecting stronger cash flow management or changes in supplier payment terms.

In the following period, the payables period increased again, reaching approximately 43.34 days by June 30, 2024. This elongation suggests a shift back towards longer payment terms, possibly due to strategic negotiations or altered supplier relationships. The upward trend continued into June 30, 2025, where the payables period extended markedly to approximately 53.66 days, representing the longest duration in this series. This significant increase could imply a deliberate effort to extend payment terms to preserve cash flows, or possibly challenges in timely payments.

Overall, the data indicates a pattern of variability in the company’s accounts payable cycle, with a notable peak in 2025. These fluctuations may reflect evolving financial strategies, changes in liquidity positions, or negotiations with suppliers. Such variability warrants further investigation to understand the underlying factors influencing the company’s payables management practices.