medium · Corporate Credit Analysis

If an issuer's DSO lengthens from 45 days to 60 days over four quarters while revenue remains flat, what is the most likely credit implication for the analyst?

  1. Lower probability of default due to increased customer commitment.
  2. Improved liquidity due to higher asset balances on the balance sheet.
  3. Deteriorating quality of earnings and potential revenue recognition issues.
  4. A structural shift in the industry toward faster cash collection cycles.

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