What would be the cash conversion cycle after the change


Problem

Data of Westfield Goods Inc. for the most recent year is shown below. The firm's new CFO believes that the company could reduce its receivables by $25,000 to reduce its DSO to the industry average level. If this were done without impacting sales, what would be the Cash Conversion Cycle after the change? Use a 365-day year. 

Sales $610,500 
Accounts receivable $78,000 
Annual COGS $450,000 
Average Inventory $69,500 
Accounts Payable 67,000

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Finance Basics: What would be the cash conversion cycle after the change
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