Accounts Payable Days (DPO) Calculator

Compute Days Payable Outstanding — how long a company takes to pay its suppliers — from accounts payable and cost of goods sold.

Accounts Payable (AP)

Cost of Goods Sold (COGS, annual)

How to Use the Accounts Payable Days (DPO) Calculator

Enter average accounts payable balance.
Enter annual COGS.
Click Calculate to see DPO, payable turnover, and tier.

使用例

•Working-capital analysis.
•Comparing payment terms across companies.
•Credit risk assessment.

計算式

DPO = (Accounts Payable / COGS) × 365. Turnover = COGS / AP.

よくある質問

What does DPO tell me?

DPO measures how long, on average, it takes a company to pay its trade suppliers. Higher DPO means the company holds onto cash longer; very low DPO suggests missed liquidity opportunities.

Why 365?

DPO is expressed in days per year. Multiply the ratio AP/COGS by 365 to convert to days.

What is a healthy DPO?

Benchmark varies by industry: retail often sits at 30–60 days, construction and heavy manufacturing can reach 60–120 days.