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Oracle Corp. (ORCL)
Analysis of Short-term (Operating) Activity Ratios
Difficulty: Beginner
Activity ratios measure how efficiently a company performs day-to-day tasks, such us the collection of receivables and management of inventory.
Short-term Activity Ratios (Summary)
Oracle Corp., short-term (operating) activity ratios
Based on: 10-K (filing date: 2019-06-21), 10-K (filing date: 2018-06-22), 10-K (filing date: 2017-06-27), 10-K (filing date: 2016-06-22), 10-K (filing date: 2015-06-25), 10-K (filing date: 2014-06-26).
| Short-term activity ratio | Description | The company |
|---|---|---|
| Inventory turnover | An activity ratio calculated as cost of goods sold divided by inventory. | Oracle Corp.’s inventory turnover ratio deteriorated from 2017 to 2018 but then improved from 2018 to 2019 exceeding 2017 level. |
| Receivables turnover | An activity ratio equal to revenue divided by receivables. | Oracle Corp.’s receivables turnover ratio improved from 2017 to 2018 and from 2018 to 2019. |
| Payables turnover | An activity ratio calculated as cost of goods sold divided by payables. | Oracle Corp.’s payables turnover ratio increased from 2017 to 2018 but then slightly declined from 2018 to 2019 not reaching 2017 level. |
| Working capital turnover | An activity ratio calculated as revenue divided by working capital. | Oracle Corp.’s working capital turnover ratio deteriorated from 2017 to 2018 but then improved from 2018 to 2019 exceeding 2017 level. |
| Short-term activity ratio | Description | The company |
|---|---|---|
| Average inventory processing period | An activity ratio equal to the number of days in the period divided by inventory turnover over the period. | |
| Average receivable collection period | An activity ratio equal to the number of days in the period divided by receivables turnover. | |
| Operating cycle | Equal to average inventory processing period plus average receivables collection period. | |
| Average payables payment period | An estimate of the average number of days it takes a company to pay its suppliers; equal to the number of days in the period divided by payables turnover ratio for the period. | Oracle Corp.’s number of days of payables outstanding declined from 2017 to 2018 but then slightly increased from 2018 to 2019. |
| Cash conversion cycle | A financial metric that measures the length of time required for a company to convert cash invested in its operations to cash received as a result of its operations; equal to average inventory processing period plus average receivables collection period minus average payables payment period. |
Inventory Turnover
Oracle Corp., inventory turnover calculation, comparison to benchmarks
| May 31, 2019 | May 31, 2018 | May 31, 2017 | May 31, 2016 | May 31, 2015 | May 31, 2014 | ||
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| Selected Financial Data (US$ in millions) | |||||||
| Cost of revenues | |
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| Inventories | |
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| Short-term Activity Ratio | |||||||
| Inventory turnover1 | |
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| Benchmarks | |||||||
| Inventory Turnover, Competitors2 | |||||||
| Alphabet Inc. | |
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| International Business Machines Corp. | |
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| Microsoft Corp. | |
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| Inventory Turnover, Sector | |||||||
| Software & Computer Services | |
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| Inventory Turnover, Industry | |||||||
| Technology | |
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Based on: 10-K (filing date: 2019-06-21), 10-K (filing date: 2018-06-22), 10-K (filing date: 2017-06-27), 10-K (filing date: 2016-06-22), 10-K (filing date: 2015-06-25), 10-K (filing date: 2014-06-26).
1 2019 Calculation
Inventory turnover = Cost of revenues ÷ Inventories
= ÷ =
2 Click competitor name to see calculations.
| Short-term activity ratio | Description | The company |
|---|---|---|
| Inventory turnover | An activity ratio calculated as cost of goods sold divided by inventory. | Oracle Corp.’s inventory turnover ratio deteriorated from 2017 to 2018 but then improved from 2018 to 2019 exceeding 2017 level. |
Receivables Turnover
Oracle Corp., receivables turnover calculation, comparison to benchmarks
| May 31, 2019 | May 31, 2018 | May 31, 2017 | May 31, 2016 | May 31, 2015 | May 31, 2014 | ||
|---|---|---|---|---|---|---|---|
| Selected Financial Data (US$ in millions) | |||||||
| Revenues | |
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| Trade receivables, net of allowances for doubtful accounts | |
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| Short-term Activity Ratio | |||||||
| Receivables turnover1 | |
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| Benchmarks | |||||||
| Receivables Turnover, Competitors2 | |||||||
| Adobe Inc. | |
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| Alphabet Inc. | |
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| Facebook Inc. | |
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| International Business Machines Corp. | |
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| Intuit Inc. | |
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| Microsoft Corp. | |
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| salesforce.com inc. | |
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| Receivables Turnover, Sector | |||||||
| Software & Computer Services | |
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| Receivables Turnover, Industry | |||||||
| Technology | |
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Based on: 10-K (filing date: 2019-06-21), 10-K (filing date: 2018-06-22), 10-K (filing date: 2017-06-27), 10-K (filing date: 2016-06-22), 10-K (filing date: 2015-06-25), 10-K (filing date: 2014-06-26).
1 2019 Calculation
Receivables turnover = Revenues ÷ Trade receivables, net of allowances for doubtful accounts
= ÷ =
2 Click competitor name to see calculations.
| Short-term activity ratio | Description | The company |
|---|---|---|
| Receivables turnover | An activity ratio equal to revenue divided by receivables. | Oracle Corp.’s receivables turnover ratio improved from 2017 to 2018 and from 2018 to 2019. |
Payables Turnover
Oracle Corp., payables turnover calculation, comparison to benchmarks
| May 31, 2019 | May 31, 2018 | May 31, 2017 | May 31, 2016 | May 31, 2015 | May 31, 2014 | ||
|---|---|---|---|---|---|---|---|
| Selected Financial Data (US$ in millions) | |||||||
| Cost of revenues | |
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| Accounts payable | |
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| Short-term Activity Ratio | |||||||
| Payables turnover1 | |
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| Benchmarks | |||||||
| Payables Turnover, Competitors2 | |||||||
| Adobe Inc. | |
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| Alphabet Inc. | |
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| Facebook Inc. | |
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| International Business Machines Corp. | |
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| Intuit Inc. | |
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| Microsoft Corp. | |
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| salesforce.com inc. | |
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| Payables Turnover, Sector | |||||||
| Software & Computer Services | |
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| Payables Turnover, Industry | |||||||
| Technology | |
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Based on: 10-K (filing date: 2019-06-21), 10-K (filing date: 2018-06-22), 10-K (filing date: 2017-06-27), 10-K (filing date: 2016-06-22), 10-K (filing date: 2015-06-25), 10-K (filing date: 2014-06-26).
1 2019 Calculation
Payables turnover = Cost of revenues ÷ Accounts payable
= ÷ =
2 Click competitor name to see calculations.
| Short-term activity ratio | Description | The company |
|---|---|---|
| Payables turnover | An activity ratio calculated as cost of goods sold divided by payables. | Oracle Corp.’s payables turnover ratio increased from 2017 to 2018 but then slightly declined from 2018 to 2019 not reaching 2017 level. |
Working Capital Turnover
Oracle Corp., working capital turnover calculation, comparison to benchmarks
| May 31, 2019 | May 31, 2018 | May 31, 2017 | May 31, 2016 | May 31, 2015 | May 31, 2014 | ||
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| Selected Financial Data (US$ in millions) | |||||||
| Current assets | |
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| Less: Current liabilities | |
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| Working capital | |
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| Revenues | |
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| Short-term Activity Ratio | |||||||
| Working capital turnover1 | |
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| Benchmarks | |||||||
| Working Capital Turnover, Competitors2 | |||||||
| Adobe Inc. | |
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| Alphabet Inc. | |
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| Facebook Inc. | |
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| International Business Machines Corp. | |
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| Intuit Inc. | |
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| Microsoft Corp. | |
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| salesforce.com inc. | |
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| Working Capital Turnover, Sector | |||||||
| Software & Computer Services | |
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| Working Capital Turnover, Industry | |||||||
| Technology | |
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Based on: 10-K (filing date: 2019-06-21), 10-K (filing date: 2018-06-22), 10-K (filing date: 2017-06-27), 10-K (filing date: 2016-06-22), 10-K (filing date: 2015-06-25), 10-K (filing date: 2014-06-26).
1 2019 Calculation
Working capital turnover = Revenues ÷ Working capital
= ÷ =
2 Click competitor name to see calculations.
| Short-term activity ratio | Description | The company |
|---|---|---|
| Working capital turnover | An activity ratio calculated as revenue divided by working capital. | Oracle Corp.’s working capital turnover ratio deteriorated from 2017 to 2018 but then improved from 2018 to 2019 exceeding 2017 level. |
Average Inventory Processing Period
Oracle Corp., average inventory processing period calculation, comparison to benchmarks
| May 31, 2019 | May 31, 2018 | May 31, 2017 | May 31, 2016 | May 31, 2015 | May 31, 2014 | ||
|---|---|---|---|---|---|---|---|
| Selected Financial Data | |||||||
| Inventory turnover | |
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| Short-term Activity Ratio (no. days) | |||||||
| Average inventory processing period1 | |
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| Benchmarks (no. days) | |||||||
| Average Inventory Processing Period, Competitors2 | |||||||
| Alphabet Inc. | |
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| International Business Machines Corp. | |
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| Microsoft Corp. | |
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| Average Inventory Processing Period, Sector | |||||||
| Software & Computer Services | |
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| Average Inventory Processing Period, Industry | |||||||
| Technology | |
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Based on: 10-K (filing date: 2019-06-21), 10-K (filing date: 2018-06-22), 10-K (filing date: 2017-06-27), 10-K (filing date: 2016-06-22), 10-K (filing date: 2015-06-25), 10-K (filing date: 2014-06-26).
1 2019 Calculation
Average inventory processing period = 365 ÷ Inventory turnover
= 365 ÷ =
2 Click competitor name to see calculations.
| Short-term activity ratio | Description | The company |
|---|---|---|
| Average inventory processing period | An activity ratio equal to the number of days in the period divided by inventory turnover over the period. |
Average Receivable Collection Period
Oracle Corp., average receivable collection period calculation, comparison to benchmarks
| May 31, 2019 | May 31, 2018 | May 31, 2017 | May 31, 2016 | May 31, 2015 | May 31, 2014 | ||
|---|---|---|---|---|---|---|---|
| Selected Financial Data | |||||||
| Receivables turnover | |
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| Short-term Activity Ratio (no. days) | |||||||
| Average receivable collection period1 | |
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| Benchmarks (no. days) | |||||||
| Average Receivable Collection Period, Competitors2 | |||||||
| Adobe Inc. | |
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| Alphabet Inc. | |
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| Facebook Inc. | |
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| International Business Machines Corp. | |
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| Intuit Inc. | |
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| Microsoft Corp. | |
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| salesforce.com inc. | |
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| Average Receivable Collection Period, Sector | |||||||
| Software & Computer Services | |
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| Average Receivable Collection Period, Industry | |||||||
| Technology | |
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Based on: 10-K (filing date: 2019-06-21), 10-K (filing date: 2018-06-22), 10-K (filing date: 2017-06-27), 10-K (filing date: 2016-06-22), 10-K (filing date: 2015-06-25), 10-K (filing date: 2014-06-26).
1 2019 Calculation
Average receivable collection period = 365 ÷ Receivables turnover
= 365 ÷ =
2 Click competitor name to see calculations.
| Short-term activity ratio | Description | The company |
|---|---|---|
| Average receivable collection period | An activity ratio equal to the number of days in the period divided by receivables turnover. |
Operating Cycle
Oracle Corp., operating cycle calculation, comparison to benchmarks
No. days
| May 31, 2019 | May 31, 2018 | May 31, 2017 | May 31, 2016 | May 31, 2015 | May 31, 2014 | ||
|---|---|---|---|---|---|---|---|
| Selected Financial Data | |||||||
| Average inventory processing period | |
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| Average receivable collection period | |
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| Short-term Activity Ratio | |||||||
| Operating cycle1 | |
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| Benchmarks | |||||||
| Operating Cycle, Competitors2 | |||||||
| Alphabet Inc. | |
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| International Business Machines Corp. | |
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| Microsoft Corp. | |
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| Operating Cycle, Sector | |||||||
| Software & Computer Services | |
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| Operating Cycle, Industry | |||||||
| Technology | |
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Based on: 10-K (filing date: 2019-06-21), 10-K (filing date: 2018-06-22), 10-K (filing date: 2017-06-27), 10-K (filing date: 2016-06-22), 10-K (filing date: 2015-06-25), 10-K (filing date: 2014-06-26).
1 2019 Calculation
Operating cycle = Average inventory processing period + Average receivable collection period
= + =
2 Click competitor name to see calculations.
| Short-term activity ratio | Description | The company |
|---|---|---|
| Operating cycle | Equal to average inventory processing period plus average receivables collection period. |
Average Payables Payment Period
Oracle Corp., average payables payment period calculation, comparison to benchmarks
| May 31, 2019 | May 31, 2018 | May 31, 2017 | May 31, 2016 | May 31, 2015 | May 31, 2014 | ||
|---|---|---|---|---|---|---|---|
| Selected Financial Data | |||||||
| Payables turnover | |
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| Short-term Activity Ratio (no. days) | |||||||
| Average payables payment period1 | |
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| Benchmarks (no. days) | |||||||
| Average Payables Payment Period, Competitors2 | |||||||
| Adobe Inc. | |
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| Alphabet Inc. | |
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| Facebook Inc. | |
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| International Business Machines Corp. | |
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| Intuit Inc. | |
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| Microsoft Corp. | |
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| salesforce.com inc. | |
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| Average Payables Payment Period, Sector | |||||||
| Software & Computer Services | |
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| Average Payables Payment Period, Industry | |||||||
| Technology | |
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Based on: 10-K (filing date: 2019-06-21), 10-K (filing date: 2018-06-22), 10-K (filing date: 2017-06-27), 10-K (filing date: 2016-06-22), 10-K (filing date: 2015-06-25), 10-K (filing date: 2014-06-26).
1 2019 Calculation
Average payables payment period = 365 ÷ Payables turnover
= 365 ÷ =
2 Click competitor name to see calculations.
| Short-term activity ratio | Description | The company |
|---|---|---|
| Average payables payment period | An estimate of the average number of days it takes a company to pay its suppliers; equal to the number of days in the period divided by payables turnover ratio for the period. | Oracle Corp.’s number of days of payables outstanding declined from 2017 to 2018 but then slightly increased from 2018 to 2019. |
Cash Conversion Cycle
Oracle Corp., cash conversion cycle calculation, comparison to benchmarks
No. days
| May 31, 2019 | May 31, 2018 | May 31, 2017 | May 31, 2016 | May 31, 2015 | May 31, 2014 | ||
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| Selected Financial Data | |||||||
| Average inventory processing period | |
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| Average receivable collection period | |
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| Average payables payment period | |
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| Short-term Activity Ratio | |||||||
| Cash conversion cycle1 | |
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| Benchmarks | |||||||
| Cash Conversion Cycle, Competitors2 | |||||||
| Alphabet Inc. | |
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| International Business Machines Corp. | |
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| Microsoft Corp. | |
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| Cash Conversion Cycle, Sector | |||||||
| Software & Computer Services | |
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| Cash Conversion Cycle, Industry | |||||||
| Technology | |
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Based on: 10-K (filing date: 2019-06-21), 10-K (filing date: 2018-06-22), 10-K (filing date: 2017-06-27), 10-K (filing date: 2016-06-22), 10-K (filing date: 2015-06-25), 10-K (filing date: 2014-06-26).
1 2019 Calculation
Cash conversion cycle = Average inventory processing period + Average receivable collection period – Average payables payment period
= + – =
2 Click competitor name to see calculations.
| Short-term activity ratio | Description | The company |
|---|---|---|
| Cash conversion cycle | A financial metric that measures the length of time required for a company to convert cash invested in its operations to cash received as a result of its operations; equal to average inventory processing period plus average receivables collection period minus average payables payment period. |