Original Improved
Sales $10,000,000 $10,000,000
COGS $8,000,000 $8,000,000
ICP 73.0 65.0
DSO 24.0 23.0
PDP 30.2 31.0
CCC 66.8 57.0
Inventory $2,000,000 $1,780,822
A/R $657,534 $630,137
A/P -$662,534 -$679,452
NOWC $1,995,000 $1,731,507
Original NOWC $1,995,000
Improved NOWC $1,731,507
One time $263,493
change in FCF
Sales $10,000,000 $10,000,000
COGS $8,000,000 $8,000,000
ICP 73.0 65.0
DSO 24.0 23.0
PDP 30.2 31.0
CCC 66.8 57.0
Inventory $2,000,000 $1,780,822
A/R $657,534 $630,137
A/P -$662,534 -$679,452
NOWC $1,995,000 $1,731,507
Original NOWC $1,995,000
Improved NOWC $1,731,507
One time $263,493
change in FCF