Accounts Receivable per $100 Sales
If you grow sales by $100, how much extra is tied up in customer IOUs waiting to be paid? Slow payers need more working capital.
- How it's worked out
- (Accounts Receivable / Sales) × 100
- Which way is better
- Lower is betterLower 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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