Average Turnover Cycle    

7.28774099
Production Inventory 41235 7 50.08    
124.345448
Collection A/R 3109 7 2.94    
10.6575167
Payment A/P 28197 6 34.25    
10.7744795
Payment A/P 28197 5 33.88    
             
    Operating cycle 53 =50.08+2.94  
Cash Conversion
    Cycle 19 =50.08+2.94-34.25
             
Purchases=COGS+ End Inv-Beg
    Inv      
    =(300510+42884-39586)      
    303808