medium · Corporate Credit Analysis

An analyst computes 'Days Inventory Outstanding' (DIO) using Revenue as the denominator instead of COGS.

How will this affect the resulting ratio?

  1. It will inflate the DIO, making the cycle appear slower.
  2. It will artificially deflate (lower) the DIO, making inventory management appear more efficient than it is.
  3. It is the preferred method for service-based industries with no physical inventory.
  4. It will have no effect because Revenue and COGS are perfectly correlated.

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