medium · Corporate Credit Analysis fsa

An analyst identifies that a borrower's Days Sales Outstanding (DSO) has stretched from 40 to 55 days over three quarters while revenue remained flat.

What is the most critical risk this signals?

  1. A reduction in the company's overall operating leverage, making the business model more defensive.
  2. An improvement in the firm's bargaining power over customers, enabling much longer contract payment terms.
  3. A deliberate strategic push to gain market share by offering customers more flexible, extended payment terms.
  4. Potential revenue recognition issues or a deterioration in the credit quality of the customer base.

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