Payable Days
Average number of days you take to pay suppliers. Higher is better: it means you're keeping cash longer before paying suppliers, improving cash flow.
- How it's worked out
- (Accounts Payable / Daily Cost of Sales) × Days. A business with no cost of sales mapped, such as a service business, is measured against operating expenses less the accounts ticked as payroll instead, because wages and depreciation are not supplier bills.
- 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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