DPO Scenario Analysis

Evaluate the impact of extending payment terms and optimizing payables cycles. Designed for procurement strategy, supply chain finance, and working capital management.

WACC 8% Treasury Mode
Days
%
Current Payables Actual

840M

Current DPO: 45.2

Pro-Forma DPO Goal

50.2Days

↑ 5.0 Days Extension

Liquidity Retained FCF Impact

+92.5M

Projected Cash Preservation

Opportunity Gain P&L Benefit

7.40M

Annualized at 8.0% WACC

DPO vs. Spend Concentration

Vendor Terms Analysis

Scenario Cash Waterfall

Category Contribution

Supplier Category Breakdown

Category Annual Spend (COGS) Current AP Current DPO Target DPO New AP Balance Liquidity Impact Risk Level
Raw Materials $140.0M $15.3M 40 45 $17.2M +$1.90M High
Logistics & Freight $65.0M $5.4M 30 45 $8.0M +$2.60M Low
IT & Software $32.0M $5.2M 60 75 $6.5M +$1.30M Medium
Marketing Services $25.0M $3.0M 44 60 $4.1M +$1.10M Medium
TOTAL DIRECT SPEND $262.0M $28.9M 40.2 Avg 49.6 Avg $35.8M +$6.90M -

Procurement Insights

Extending payment terms by an average of 5.0 days across the group will retain $6.9M in operating cash. At the current WACC of 8.0%, the avoided cost of capital (savings) is estimated at $552k annually. Focusing on Logistics & Freight offers the lowest supplier friction with high liquidity potential.