hard · Investment Banking

If a company increases its Accounts Payable Days (DPO) from 30 to 45, what is the immediate impact on its Unlevered Free Cash Flow (UFCF)?

  1. UFCF increases because the company is delaying cash outflows, creating a source of cash.
  2. UFCF decreases because higher payables indicate a worsening credit profile.
  3. There is no impact, as UFCF is an EBIT-based metric that excludes working capital.
  4. UFCF decreases because the company has more liabilities on its balance sheet.

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