Days sales outstanding and De-listing: Difference between pages

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(DSO).  A credit measurement ratio calculated by dividing accounts receivable outstanding at the end of time period by the average daily credit sales for the period.
The removal of an issue of securities from trading on a recognised stock exchange.


For example, if accounts receivable = EUR 50m; and
This may be on a short, medium or longer term basis.
Daily credit sales = EUR 2m


Then Days sales outstanding = EUR 50m/EUR 2m = 25 days.


Based on <u>annual</u> total sales - or total sales for any other period - the calculation is modified appropriately for the length of the time period in days (for example 365 days per year).
== See also ==
 
For example given annual credit sales = EUR 730m (and accounts receivable = EUR 50m as before):
Days sales outstanding = EUR 50m/EUR 730m x 365 days
= 25 days (as before).
 
Also known as Days billing outstanding (DBO) or Days receivables outstanding (DRO).


== See also ==
* [[Listing]]
* [[Credit]]
* [[Listing particulars]]
* [[Debtor days]]
* [[Prospectus]]
* [[Ratio analysis]]
* [[Re-listing]]
* [[Restructuring]]
* [[Reverse takeover]]
* [[Security]]
* [[Taking private]]


[[Category:Accounting,_tax_and_regulation]]

Revision as of 06:43, 26 March 2022

The removal of an issue of securities from trading on a recognised stock exchange.

This may be on a short, medium or longer term basis.


See also