What this is
Intercompany debtor (owed by TPCi Inc.) / revenue x 365. There is no trade-debtor line, so C-Q72-3's trade debtor days cannot be computed; the intercompany ratio measures group settlement cadence, not customer terms.
The values
- Third party trade debtors: none: no trade-receivables line in any year
- Comparison with TPCi US net30 CIP: not applicable
Some detail is too fine to show here; it is kept in the trainer’s notes.
Where it comes from
Our calculation from other figures in the trainer’s notes.
Show the working
- 914,411/2,124,767x365=157.1
- 913,976/4,681,868x365=71.3
- 936,495/4,378,222x365=78.1
- 2,087,063/6,186,079x365=123.1