# DIO

> DIO is a liquidity and working-capital metric, calculated as (Inventory ÷ COGS for the period) × Days in the period. Ending or average inventory — state which.

Source: https://lopifi.com/glossary/dio
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**What is dio?** DIO is a liquidity and working-capital metric, calculated as (Inventory ÷ COGS for the period) × Days in the period.

## Formula

`(Inventory ÷ COGS for the period) × Days in the period`

## Note

Ending or average inventory — state which

- **Category:** Liquidity & working capital
- **Specified in:** [Metric definitions](https://lopifi.com/md/docs/domain/10-metrics)
- **Related:** inventory, period, cost-of-revenue