Days payable

$$\frac{365}{\text{COGS / Avg AP}}$$

Days payable outstanding. Higher means longer supplier float — captured working capital.

Direction: Higher better Category: efficiency

Inputs (XBRL fallback chains):

• accounts_payable: AccountsPayableCurrent
• cost_of_revenue: CostOfRevenue -> CostOfGoodsAndServicesSold -> CostOfGoodsSold -> CostOfServices

Returns None when: Returns None when COGS or AP endpoints are missing or zero.

Source code

Implementation: dpo in src/eqtytrk/metrics/ratios.py (or valuation.py for multiples).