What this is
DIO = inv/COGS×91; DPO = AP/COGS×91 (e.g. 214.9/445.2×91 = 43.9).
Where it comes from
Our calculation from other figures in the trainer’s notes.
Show the working
- COGS = sales × (1 − GM): Q1 FY25 732.7×0.655 = 479.9
- Q2 FY25 972.2 − 283.1 = 689.1
- Q1 FY26 835.3×0.593 = 495.3
- Q2 FY26 790.2 − 345.0 = 445.2
- DIO = inv/COGS×91
- DPO = AP/COGS×91 …