How to use this calculator
Enter average balances and their matching period totals. Use the period length in days; use credit sales and credit purchases for the credit components.
Formula and method
DIO = average inventory / COGS × days; DSO = average receivables / credit sales × days; DPO = average payables / credit purchases × days; CCC = DIO + DSO − DPO.
Worked example
Inventory 10,000, receivables 15,000, payables 8,000, COGS 100,000, credit sales 120,000, credit purchases 90,000 over 365 days gives about 49.68 days.
Assumptions and supported scope
Requires positive, matching-period denominators and average balances. This aggregate ratio is descriptive, not a dated cash forecast.
Method references
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