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| Days sales outstanding, days inventory outstanding, days payables outstanding, and days working capital in 67 industry sectors. |
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CFO Staff,
CFO Magazine
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| FOOTWEAR |
| 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 |
| BROWN SHOE |
16 |
-0% |
+15% |
75 |
-4% |
-6% |
23 |
-9% |
+1% |
68 |
-1% |
-4% |
| Sector Average |
16 |
-0% |
+15% |
75 |
-4% |
-6% |
23 |
-9% |
+1% |
68 |
-1% |
-4% |
| GAS UTILITES |
| 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 |
| SOUTHWEST GAS |
38 |
+4% |
-11% |
0 |
N/M |
N/M |
33 |
+34% |
-14% |
5 |
-58% |
-3% |
| UGI |
24 |
-8% |
-3% |
16 |
-8% |
-5% |
24 |
-11% |
+11% |
16 |
-3% |
-21% |
| PEOPLES ENERGY |
36 |
-18% |
-5% |
30 |
+11% |
+56% |
40 |
-23% |
+11% |
26 |
+38% |
+14% |
| TXU GAS |
27 |
-38% |
-78% |
39 |
-16% |
+4% |
40 |
-14% |
-69% |
26 |
-40% |
-52% |
| ATMOS ENERGY |
28 |
-46% |
+67% |
22 |
-40% |
+52% |
23 |
-55% |
+144% |
27 |
-27% |
+8% |
| NATIONAL FUEL GAS |
29 |
+24% |
+4% |
22 |
-19% |
+33% |
23 |
-10% |
-15% |
29 |
+11% |
+88% |
| QUESTAR |
62 |
+5% |
+13% |
13 |
+7% |
-2% |
45 |
-7% |
-4% |
30 |
+32% |
+63% |
| SOUTHERN CALIFORNIA GAS |
52 |
-10% |
+43% |
8 |
-21% |
+135% |
23 |
-8% |
+62% |
37 |
-14% |
+47% |
| WGL HOLDINGS |
61 |
+57% |
+7% |
2 |
-91% |
-9% |
25 |
-21% |
+45% |
38 |
+17% |
-23% |
| NICOR |
65 |
-27% |
+77% |
32 |
+222% |
+145% |
53 |
-51% |
+64% |
45 |
N/M |
N/M |
| AGL RESOURCES |
148 |
+579% |
+14% |
78 |
+56% |
+19% |
149 |
+290% |
+34% |
77 |
+130% |
+4% |
| EQUITABLE RESOURCES |
107 |
+244% |
+13% |
56 |
+121% |
+28% |
51 |
+9% |
+122% |
112 |
N/M |
N/M |
| Sector Average |
50 |
+8% |
+1% |
22 |
+7% |
+23% |
37 |
-13% |
+13% |
35 |
N/M |
N/M |
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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