[{"data":1,"prerenderedAt":31},["ShallowReactive",2],{"content:en:glosario:dso-dpo":3},{"frontmatter":4,"html":28,"locale":29,"section":30,"slug":5},{"id":5,"title":6,"description":7,"h1":8,"keyword":9,"date":10,"updated":10,"author":11,"schemaType":12,"draft":13,"formula":14,"cta":15,"faq":16,"related":23},"dso-dpo","DSO and DPO: what they are and how to calculate them","DSO and DPO are the average days a company takes to collect from customers and to pay suppliers. Together they explain much of the pressure on cash.","DSO \u002F DPO","dso dpo","2026-09-03","santi","DefinedTerm",false,"DSO = Receivables ÷ Sales × days in period; DPO = Payables ÷ Purchases × days in period","See how Fibady calculates it in a demo",[17,20],{"q":18,"a":19},"Is DSO the same as agreed payment terms?","No. The agreed term is what the contract says; DSO is what actually happens, including delays and disputed invoices.",{"q":21,"a":22},"How often are they calculated?","Monthly with the close, with the trend over the last 12 months. A DSO that rises three months in a row warns earlier than the cash balance does.",[24,25,26,27],"\u002Fglossary\u002Fnet-working-capital","\u002Fglossary\u002Fdirect-vs-indirect-cash-flow","\u002Fglossary\u002Frunway","\u002Fproduct\u002Fcash-flow-forecasting","\u003Cp>DSO and DPO are the average number of days a company takes to collect from its customers (Days Sales Outstanding) and to pay its suppliers (Days Payables Outstanding). The gap between them explains much of the business's cash requirement.\u003C\u002Fp>\n\u003Ch2 id=\"how-it-is-calculated\">How it is calculated\u003C\u002Fh2>\n\u003Cp>DSO = Receivables balance ÷ Sales in the period × days in the period. DPO = Payables balance ÷ Purchases in the period × days in the period. With annual figures the period is 365 days; with monthly, 30.\u003C\u002Fp>\n\u003Ch2 id=\"example-with-numbers\">Example with numbers\u003C\u002Fh2>\n\u003Cp>Annual sales 3,650,000 and receivables 600,000: DSO = 600,000 ÷ 3,650,000 × 365 = 60 days. Annual purchases 1,825,000 and payables 150,000: DPO = 30 days. The company funds a 30-day gap with its own cash; cutting DSO to 45 days would free up 150,000.\u003C\u002Fp>\n\u003Ch2 id=\"how-fibady-does-it\">How Fibady does it\u003C\u002Fh2>\n\u003Cp>Receivables and payables balances come from each entity's accounting and sales and purchases from the consolidated P&L, so DSO and DPO are calculated per entity and for the group without intermediate spreadsheets. The direct cash flow from banks shows whether actual collections keep pace with DSO.\u003C\u002Fp>\n","en","glosario",1788520137480]