Inventory to cash days is a measure of how long it takes a company to sell its inventory and collect cash from its customers. It shows how many days a company’s cash is tied up in the production and sales process. A lower number means the company can convert its inventory into cash faster, which can indicate good liquidity and efficiency. A higher number means the company takes longer to sell its inventory and collect cash from its customers, which can indicate poor liquidity and efficiency. The formula for inventory to cash days is: Where: - Days sales outstanding is the average number of days it takes a company to collect cash from its customers after a sale (R0060, acct_rcv_days) - Days Inventory Outstanding is the average number of days it takes a company to sell its inventory (R0062, invent_days)