Warner Bros Discovery Inc (WBD)

Days of sales outstanding (DSO)

		Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Receivables turnover		6.43	5.46	5.23	4.33	4.37
DSO	days	56.75	66.85	69.82	84.38	83.50

December 31, 2023 calculation

DSO = 365 ÷ Receivables turnover
= 365 ÷ 6.43
= 56.75

Based on the data provided, Warner Bros. Discovery Inc's Days Sales Outstanding (DSO) has shown some volatility over the past five years. In 2023, the DSO decreased to 64.59 days from 82.15 days in 2022, showcasing an improvement in the company's ability to collect its accounts receivable efficiently.

Comparing the trend with prior years, the DSO was relatively lower in 2021 at 73.23 days compared to 2020 and 2019 when it was at 86.78 days and 86.24 days, respectively. This suggests that the company has been gradually improving its accounts receivable management efficiency over the years.

Overall, the decreasing trend in DSO indicates that Warner Bros. Discovery Inc has been successful in accelerating the collection of its sales, which is a positive sign for the company's cash flow and liquidity position. It also indicates effective credit management practices and potentially better relationships with customers in terms of payment timing.