DSO (Days Sales Outstanding)
Days Sales Outstanding
Average number of days required to collect customer payments after invoice issuance.
DSO is calculated as: (Accounts Receivable / Revenue incl. tax) × Number of days. A high DSO indicates significant payment delays. In West Africa, average DSO can exceed 90 days. Reducing DSO is essential for improving cash flow. Levers include: fast invoicing, automated reminders, early payment discounts, and customer segmentation.