Days ratios as Python expressions (365-day year)

Answer

dso = 365 * avg_ar / credit_sales dio = 365 * avg_inv / cogs dpo = 365 * avg_ap / cogs

Each is 365 ÷ turnover, rearranged. Receivables against credit sales; inventory and payables against cost of goods sold (purchases where the prompt gives them).

Bigel §5.5; Lyryx Intro FA §12.2; OpenStax Finance §6.2