Microeconomics

DSO Calculator (Days Sales Outstanding)

Divide accounts receivable by revenue and scale to a year to find days sales outstanding, the average time to collect a sale.

  • Free
  • No sign-up
  • Updated for 2026

Receivables & revenue

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Enter receivables and revenue to see days sales outstanding.

Worked example

With these example inputs:

  • Accounts receivable$120,000
  • Revenue$900,000

Days sales outstanding: 48.67

  • Accounts receivable$120,000
  • Revenue$900,000

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What this DSO calculator does

This calculator finds your days sales outstanding. You enter your receivables and your revenue. The tool then scales the ratio to a year. So you see the average days to collect a sale. It shows how fast cash comes in. The result is shown as a number of days.

What days sales outstanding is

Days sales outstanding is a collection speed gauge. It is the average time to get paid. It counts the days a sale sits unpaid. So a lower number means faster cash. A higher number means slow-paying customers. Finance teams track it every month.

How it is calculated

The tool divides your receivables by your revenue. It then multiplies that by the days in a year. So a bigger receivables balance lifts the days. More revenue lowers the days. The result is your days sales outstanding.

What the result tells you

The result shows your days sales outstanding. Receivables of one hundred twenty thousand on nine hundred thousand revenue is about forty-nine days. A bigger receivables balance raises it. More revenue lowers it. So it shows your average collection time. It is only an estimate.

The accounts receivable

Your accounts receivable is money owed to you. It is sales billed but not yet paid. A larger balance means slower collection. So this number is the top of the ratio. Use the receivables at period end. It sets the size of the result. Enter your accounts receivable.

The revenue

Your revenue is the sales over the period. It is the income that built the receivables. More revenue spreads the balance thinner. So this number is the bottom of the ratio. Use the sales for the same period. Match it to the receivables window. Enter your revenue.

What a good DSO looks like

A good number depends on your terms. Net thirty terms point to around thirty days. A DSO near your terms is healthy. So compare it to the terms you set. A figure well above them is a warning. Watch the trend more than one reading. Judge it against your own past.

Why DSO matters

DSO is a key cash flow signal. Slow collection ties up your working cash. A rising number can strain a budget. So it flags a problem before it bites. It guides credit terms and follow-up. Lower it to free up real cash. Watch it to keep cash moving.

How to use it

Enter your accounts receivable first. Add your revenue for the period. Read the days sales outstanding. Then compare two periods. See if the trend is rising. Compare it to your terms. Use it to tighten collections.

The limits of this calculator

This tool comes with limits. It uses one ratio only. It assumes steady sales across the period. A seasonal swing can distort it. It does not split slow from fast accounts. So let it guide you, not bind you. So check the aging report too.

A final tip

Use this to track your collection speed. Remember the trend matters most. Match the receivables to the revenue period. Compare the days to your terms. Chase the oldest invoices first. Do not judge on one month alone. A careful read needs the aging detail.

Frequently asked questions

How is DSO calculated?

Divide accounts receivable by revenue, then multiply by 365. $120,000 of receivables on $900,000 of revenue is about 49 days.

What is a good DSO?

Lower is generally better, meaning cash arrives faster. Compare it with your payment terms: a DSO well above net-30 hints at slow-paying customers.