Accounts Payable per $100 Sales

If you grow sales by $100, how much extra do suppliers let you owe them? This is free financing: higher is actually better.

How it's worked out
(Accounts Payable / Sales) × 100
Which way is better
Higher is betterHigher is better for cash.

Written by Mandy Walker, founder of Focus on Cash. Updated October 2026. This explanation comes from the glossary inside Focus on Cash, so it matches the words you see in the app.

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