DIO
DIO is a liquidity and working-capital metric, calculated as (Inventory ÷ COGS for the period) × Days in the period.
- Layer
- Metric
- Defined in
- Metric definitions
- Nearby
- 15
No standard defines it
A ratio computed from GAAP figures; not itself defined by a standard.
Every citation in this system, with the text we read and the date we checked it, is in US GAAP and where these rules come from.
Formula
(Inventory ÷ COGS for the period) × Days in the period
Ending or average inventory — state which.
A metric without its definition is a number people argue about in meetings. Every metric component in this system requires one — see the rules.
Nearby in the catalog
No component names this concept outright. These are the ones in its part of the system, which is a weaker claim — but a component nothing links to is a component nobody finds.
7Dashboard & charts
Family spec- MetricDefinitionEvery metric requires one. Formula with values substituted.
- NonGaapReconciliationEBITDA below net income, every adjustment named.
- MrrBridgeThe movement, not a single number with a percentage.
- BudgetVsActualPolarity-aware, materiality-filtered, versions tracked.
- ForecastTableProjections dashed and labeled everywhere.
- CovenantMonitorThe contractual definition, not the generic one.
- KpiHealthStripProvisional marking for pre-close numbers.
- RevenueTrackerRevenue by stream, with mix, growth and concentration.
- ExpenseTrackerSpend by category on three bases. Polarity derived per row from the sign convention.
- DriverModelThe inputs a forecast is built from, and what they produce.
- ScenarioCompareScenarios side by side, all measured against the base.
- PlByDimensionThe P&L cut by department, entity or product.
Terms this one depends on
- InventoryGoods held for sale, or being made for sale, carried as an asset at cost until sold — when the cost moves to cost of revenue
- PeriodA fiscal reporting window
- Cost of revenueThe direct costs of producing the goods or delivering the services sold in the period — the line gross profit is measured after
Also in Liquidity & working capital
Work with this concept
The calculators that compute it and the ledger payloads that carry it. A definition is where a reader starts; these are where they go next.
Defined in Metric definitions. This page is generated from that document, so the two cannot disagree.