Template · Finance
Cash conversion cycle worksheet
Calculate inventory days, receivable days, payable days, and the cash conversion cycle from consistent period totals.
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XLSXCSVODSXMLNumbers| Cash conversion cycle worksheet | ||||||||||
| Example data — replace the blue input cells with your own. | ||||||||||
| Calculate inventory days, receivable days, payable days, and the cash conversion cycle from consistent period totals. | ||||||||||
| Populated records | 2 | |||||||||
| First record: Cycle days | 52.5000 | |||||||||
| 60 record rows. Blue cells are inputs; dark cells calculate. | ||||||||||
| Period | Days | COGS (USD) | Credit sales (USD) | Avg inventory (USD) | Avg receivables (USD) | Avg payables (USD) | DIO | DSO | DPO | Cycle days |
| Example quarter | 90 | $180,000.00 | $240,000.00 | $90,000.00 | $80,000.00 | $45,000.00 | 45.0000 | 30.0000 | 22.5000 | 52.5000 |
| Next quarter | 92 | $210,000.00 | $280,000.00 | $85,000.00 | $72,000.00 | $52,000.00 | 37.2381 | 23.6571 | 22.7810 | 38.1143 |
Showing the first 16 of 72 rows and 11 of 11 columns. Cells with formulas show the formula on hover.
| Cash conversion cycle worksheet | |||
| Method, inputs, and limits for this workbook. | |||
| What it does | |||
| Calculate inventory days, receivable days, payable days, and the cash conversion cycle from consistent period totals. | |||
| How to use it | |||
| Replace the fictional records in blue cells with your own data. Keep the dark formula cells. Use the units stated in the column headers and keep each record on one row. Read the calculated columns and inspect the results before using them.… | |||
| Formulas and method | |||
| DIO uses average inventory divided by cost of goods sold times period days. DSO uses average receivables divided by credit sales; DPO uses average payables divided by cost of goods sold. Cycle equals DIO plus DSO less DPO. | |||
| Assumptions and limits | |||
| Enter period totals and average balance-sheet amounts on the same basis. Using cost of goods sold for DPO is an approximation when purchases differ materially. | |||
| Missing numeric inputs |
Showing the first 16 of 72 rows and 4 of 4 columns. Cells with formulas show the formula on hover.
What does this template do?
Calculate inventory days, receivable days, payable days, and the cash conversion cycle from consistent period totals.
DIO uses average inventory divided by cost of goods sold times period days. DSO uses average receivables divided by credit sales; DPO uses average payables divided by cost of goods sold. Cycle equals DIO plus DSO less DPO.
Enter period totals and average balance-sheet amounts on the same basis. Using cost of goods sold for DPO is an approximation when purchases differ materially.
The working tab keeps editable inputs separate from formulas, with room for 60 records. The Notes tab explains the method and how to extend the range. All example records are fictional and can be replaced. Download a workbook format to retain formulas, or CSV when you need calculated values only.
What’s inside
- DIO uses average inventory divided by cost of goods sold times period days. DSO uses average receivables divided by credit sales; DPO uses average payables divided by cost of goods sold. Cycle equals DIO plus DSO less DPO.
- 60 prepared record rows with blank-row guards
- Blue input cells, typed dates and numbers, and frozen column headers
- Notes with the method, assumptions, and range-extension instructions
Which tabs does the workbook have?
| Tab | What it holds |
|---|---|
| Worksheet | Calculate inventory days, receivable days, payable days, and the cash conversion cycle from consistent period totals. |
| Notes | How to use the workbook, formula method, assumptions, and file format limits. |
What formulas does this template use?
This template holds 242 formulas in 291 cells across 2 tabs, so 83% of its cells calculate. They use 5 distinct functions; the longest formula is 112 characters.
| Function | Uses | What it does |
|---|---|---|
IF | 721 | one result when a test is true, another when false |
COUNT | 240 | counts numeric cells |
OR | 60 | true when any test is true |
COUNTIF | 2 | counts cells meeting one condition |
COUNTA | 1 | counts non-empty cells |
Counted from the workbook itself. Only functions that Excel, LibreOffice Calc, Google Sheets and Apple Numbers evaluate the same way are used, so the formulas survive every download format.
How do you use it?
- Replace the fictional records in blue cells with your own data. Keep the dark formula cells.
- Use the units stated in the column headers and keep each record on one row.
- Read the calculated columns and inspect the results before using them. Clear unused input rows; keep their formulas.
- The prepared range holds 60 records in rows 11–70. Extend formulas and summary ranges together if you add more rows.
What is it good for?
- Calculate inventory days, receivable days, payable days, and the cash conversion cycle from consistent period totals
- Replacing the labeled fictional records with your own figures
- Checking a calculation before adapting it to a larger workbook
Questions about this sheet
How is the result calculated?
DIO uses average inventory divided by cost of goods sold times period days. DSO uses average receivables divided by credit sales; DPO uses average payables divided by cost of goods sold. Cycle equals DIO plus DSO less DPO.
What assumptions should I check?
Enter period totals and average balance-sheet amounts on the same basis. Using cost of goods sold for DPO is an approximation when purchases differ materially.
Can I add more than 60 records?
Yes. Copy the formula columns into new rows and extend every summary range to include them. Keep inputs and formulas in their original columns.
Are the example records real?
No. All example data is fictional and intended to demonstrate the formulas. Replace it before using the workbook for your own work.