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TIMES

YEARS
12.49
2012
9.8
2013
11.46
2014

Inven
14
12
10
8

TIMES

12.49

4
2
0

ES

Inventory Turnover Ratio


14
12
10
8
6

12.49
9.8

11.46

2
0

YEARS

DAYS
YEARS
29.22
2-Dec
37.24
2013
31.85
2014

Invento
40
35
30

29.22

25
DAYS

20
15
10
5
0

YS

Inventory Conversion Period


40
35
30

37.24
31.85

29.22

25
20
15
10
5
0

2
YEARS

DAYS
YEARS
11.31
2012
27.47
2013
10.95
2014

Ave
30
25
20

DAYS

15

11.31

10
5
0

YS

Average Collection
Period
27.47

30
25
20
15

11.31

10.95

10
5
0

YEARS

DAYS

YEARS
26.2
2012
27.19
2013
25.8
2014

Account
27.5
27
26.5

DAYS

26.2

26
25.5
25

YS

Account Payable Deferral Period


27.5

27.19

27
26.5

26.2

26

25.8

25.5
25

YEARS

DAYS
YEARS
40.53
2012
64.71
2013
42.8
2014

Op

DAYS

70
60
50
40
30
20
10
0

40.53

YS

Operating Cycle
70
60
50
40
30
20
10
0

64.71
42.8

40.53

YEARS

DAYS
YEARS
14.33
2012
37.52
2013
17
2014

Cash
40
35
30
25
DAYS

20
15

14.33

10
5
0

YS

Cash Conversion Cycle


37.52

40
35
30
25
20
15

17

14.33

10
5
0

2
YEARS

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