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2004 Working Capital Survey Tables
Days sales outstanding, days inventory outstanding, days payables outstanding, and days working capital in 67 industry sectors.
CFO Staff, CFO Magazine




CONSUMER ELECTRONICS AND APPLIANCES
COMPANY DSO DIO DPO DWC
2003 Change '03 - '02 Change '02 - '01 2003 Change '03 - '02 Change '02 - '01 2003 Change '03 - '02 Change '02 - '01 2003 Change '03 - '02 Change '02 - '01
WHIRLPOOL 57 -3% +10% 40 +11% -8% 58 +8% +7% 39 -4% -3%
MAYTAG 45 -1% -12% 36 -3% -3% 36 +25% +7% 46 -16% -15%
HARMAN INTERNATIONAL 59 -11% +1% 57 -13% -2% 30 -23% +20% 87 -8% -7%
Sector Average 55 -3% +3% 41 +4% -6% 49 +8% +8% 46 -7% -7%


CONSUMER AND HOUSEHOLD SERVICES
COMPANY DSO DIO DPO DWC
2003 Change '03 - '02 Change '02 - '01 2003 Change '03 - '02 Change '02 - '01 2003 Change '03 - '02 Change '02 - '01 2003 Change '03 - '02 Change '02 - '01
DOLLAR 28 -15% +3% 0 N/M N/M 14 -17% +89% 14 -13% -32%
EBAY 38 -4% -20% 0 N/M N/M 11 -24% -12% 27 +8% -24%
AMERCO 45 -1% +1% 12 -6% -16% 24 -3% -17% 33 -1% +10%
CENDANT 44 +1% -20% 28 -5% -14% 23 -21% -26% 49 +11% -10%
SERVICE CORP 47 -0% -17% 21 -2% -11% 19 -11% +3% 50 +4% -21%
UNITED RENTALS 64 +5% +6% 13 +14% +10% 19 -28% +3% 58 +27% +8%
FAIRCHILD SEMICONDUCTOR 40 -2% +0% 58 -2% +1% 13 +4% -10% 85 -3% +2%
Sector Average 45 -1% -13% 23 -4% -7% 21 -19% -14% 47 +9% -8%

All data based on public financials and adjusted as needed for comparability.

DSO: Days Sales Outstanding
DIO: Days Inventory Outstanding
DPO: Days Payables Outstanding
DWC: Days Working Capital
* Adjusted for effects of securitization
N/M: Not meaningful

Source: REL Consultancy Group



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