{
  "@context": "https://schema.org",
  "@type": "Dataset",
  "name": "Accounts Receivable Turnover and DSO Benchmarks by Industry",
  "alternateName": "AR Turnover Benchmark Dataset (SEC 10-K Filings)",
  "description": "Accounts receivable turnover ratio and Days Sales Outstanding (DSO), computed per company from SEC EDGAR XBRL data and aggregated by industry across a sample of 33 publicly traded U.S. companies.",
  "url": "https://www.jsdinc.net/data/ar-turnover-benchmarks.json",
  "license": "https://www.usa.gov/government-works",
  "creator": {
    "@type": "Organization",
    "name": "JSD Management Inc.",
    "url": "https://www.jsdinc.net"
  },
  "datePublished": "2026-09-21",
  "dateModified": "2026-09-21",
  "temporalCoverage": "2025-01-01/2026-09-21",
  "variableMeasured": [
    "Accounts receivable turnover ratio",
    "Days Sales Outstanding (DSO)"
  ],
  "measurementTechnique": "For each company: turnover = most recent completed fiscal year revenue (10-K, us-gaap Revenues / RevenueFromContractWithCustomerExcludingAssessedTax / SalesRevenueNet, whichever tag the filer used) divided by average accounts receivable (us-gaap AccountsReceivableNetCurrent at the beginning and ending fiscal year-end, averaged). DSO = 365 / turnover. Figures pulled directly from each company's XBRL company facts on SEC EDGAR; no restatement or adjustment applied beyond excluding results outside a 0.5x-40x plausibility band (a small number of filers, e.g. PEOs with pass-through payroll revenue, tag revenue at a scale that doesn't correspond to their receivable, producing a ratio with no real-world meaning). Industry figures are the median and interquartile range (25th-75th percentile) across each company sample below, not a population-wide average -- see sampleSize per industry. Full min/max and every company-level figure are still listed under each industry's companies array for anyone who wants the raw spread.",
  "revenueBasisCaveat": "Turnover is computed on each company's total reported revenue as filed (the 'Revenues' or equivalent XBRL tag), not net credit sales. Public 10-K filers do not break out cash sales from credit sales, so total revenue is the only figure available from public filings. For companies in this sample -- large-cap manufacturers, distributors, business-services, and construction firms selling on trade terms -- cash sales are a small share of revenue, so this is a reasonable proxy, but it is a proxy, not the net-credit-sales figure this page's own AR Turnover calculator uses. A company with meaningful cash/retail revenue would see its true credit-sales turnover run higher (fewer days to collect on the credit portion alone) than the total-revenue figure implies.",
  "isBasedOn": {
    "@type": "CreativeWork",
    "name": "SEC EDGAR XBRL Company Facts API",
    "url": "https://www.sec.gov/edgar/sec-api-documentation"
  },
  "distribution": [
    {
      "@type": "DataDownload",
      "encodingFormat": "application/json",
      "contentUrl": "https://www.jsdinc.net/data/ar-turnover-benchmarks.json"
    }
  ],
  "sampleSizeTotal": 33,
  "selectionMethod": "Companies were hand-picked, not randomly sampled or ranked by any formula: for each industry, we listed well-known large-cap U.S. public companies commonly classified under that industry (SIC/GICS-adjacent grouping, not a formal index membership pull) and kept every one whose SEC XBRL company facts contained both a usable revenue tag and AccountsReceivableNetCurrent for two consecutive fiscal year-ends. Every company we attempted and could compute a plausible ratio for is included; none were dropped for having an inconvenient result. This is a convenience sample of large, well-known filers, not a census, a random sample, or a ranking by size -- see methodologyNote for what that does and doesn't tell you about your own numbers.",
  "methodologyNote": "This is a curated sample of large, publicly traded companies per industry, not a census. Private and middle-market companies -- most of JSD's own client base -- often run materially different AR turnover than large-cap public filers in the same industry, due to differences in credit policy, customer concentration, and negotiating leverage. Treat these ranges as a directional reference point, not a target.",
  "benchmarks": [
    {
      "industry": "Manufacturing",
      "sampleSize": 11,
      "turnoverMedian": 5.98,
      "turnoverQ1": 5.33,
      "turnoverQ3": 6.88,
      "turnoverMin": 4.47,
      "turnoverMax": 7.16,
      "dsoMedian": 61.1,
      "dsoQ1": 53.0,
      "dsoQ3": 68.6,
      "dsoMin": 51.0,
      "dsoMax": 81.7,
      "companies": [
        { "ticker": "CAT", "name": "Caterpillar Inc.", "turnover": 6.69, "dso": 54.5, "fiscalYearEnd": "2025-12-31" },
        { "ticker": "ETN", "name": "Eaton Corporation plc", "turnover": 5.49, "dso": 66.5, "fiscalYearEnd": "2025-12-31" },
        { "ticker": "EMR", "name": "Emerson Electric Co.", "turnover": 5.98, "dso": 61.1, "fiscalYearEnd": "2025-09-30" },
        { "ticker": "ITW", "name": "Illinois Tool Works Inc.", "turnover": 5.16, "dso": 70.7, "fiscalYearEnd": "2025-12-31" },
        { "ticker": "PH", "name": "Parker-Hannifin Corporation", "turnover": 7.07, "dso": 51.6, "fiscalYearEnd": "2026-06-30" },
        { "ticker": "DOV", "name": "Dover Corp", "turnover": 5.94, "dso": 61.5, "fiscalYearEnd": "2025-12-31" },
        { "ticker": "CMI", "name": "Cummins Inc.", "turnover": 6.12, "dso": 59.6, "fiscalYearEnd": "2025-12-31" },
        { "ticker": "HON", "name": "Honeywell International Inc.", "turnover": 4.85, "dso": 75.3, "fiscalYearEnd": "2025-12-31" },
        { "ticker": "IEX", "name": "IDEX Corp", "turnover": 7.11, "dso": 51.4, "fiscalYearEnd": "2025-12-31" },
        { "ticker": "ROK", "name": "Rockwell Automation, Inc.", "turnover": 4.47, "dso": 81.7, "fiscalYearEnd": "2025-09-30" },
        { "ticker": "AME", "name": "AMETEK, Inc.", "turnover": 7.16, "dso": 51.0, "fiscalYearEnd": "2025-12-31" }
      ]
    },
    {
      "industry": "Wholesale & distribution",
      "sampleSize": 6,
      "turnoverMedian": 6.61,
      "turnoverQ1": 5.67,
      "turnoverQ3": 7.64,
      "turnoverMin": 3.92,
      "turnoverMax": 8.65,
      "dsoMedian": 55.4,
      "dsoQ1": 47.9,
      "dsoQ3": 64.6,
      "dsoMin": 42.2,
      "dsoMax": 93.2,
      "companies": [
        { "ticker": "GWW", "name": "W.W. Grainger, Inc.", "turnover": 7.87, "dso": 46.4, "fiscalYearEnd": "2025-12-31" },
        { "ticker": "FAST", "name": "Fastenal Co", "turnover": 6.97, "dso": 52.4, "fiscalYearEnd": "2025-12-31" },
        { "ticker": "WSO", "name": "Watsco, Inc.", "turnover": 8.65, "dso": 42.2, "fiscalYearEnd": "2025-12-31" },
        { "ticker": "WCC", "name": "WESCO International, Inc.", "turnover": 6.25, "dso": 58.4, "fiscalYearEnd": "2025-12-31" },
        { "ticker": "CDW", "name": "CDW Corp", "turnover": 3.92, "dso": 93.2, "fiscalYearEnd": "2025-12-31" },
        { "ticker": "DXPE", "name": "DXP Enterprises, Inc.", "turnover": 5.47, "dso": 66.7, "fiscalYearEnd": "2025-12-31" }
      ]
    },
    {
      "industry": "Business services",
      "sampleSize": 9,
      "turnoverMedian": 6.17,
      "turnoverQ1": 5.18,
      "turnoverQ3": 7.07,
      "turnoverMin": 3.84,
      "turnoverMax": 7.58,
      "dsoMedian": 59.2,
      "dsoQ1": 51.6,
      "dsoQ3": 70.5,
      "dsoMin": 48.2,
      "dsoMax": 95.0,
      "companies": [
        { "ticker": "RHI", "name": "Robert Half Inc.", "turnover": 7.07, "dso": 51.6, "fiscalYearEnd": "2025-12-31" },
        { "ticker": "MAN", "name": "ManpowerGroup Inc.", "turnover": 3.96, "dso": 92.2, "fiscalYearEnd": "2025-12-31" },
        { "ticker": "ADP", "name": "Automatic Data Processing, Inc.", "turnover": 6.18, "dso": 59.0, "fiscalYearEnd": "2026-06-30" },
        { "ticker": "IT", "name": "Gartner, Inc.", "turnover": 3.84, "dso": 95.0, "fiscalYearEnd": "2025-12-31" },
        { "ticker": "EFX", "name": "Equifax Inc.", "turnover": 6.17, "dso": 59.2, "fiscalYearEnd": "2025-12-31" },
        { "ticker": "CTAS", "name": "Cintas Corporation", "turnover": 7.58, "dso": 48.2, "fiscalYearEnd": "2026-05-31" },
        { "ticker": "BAH", "name": "Booz Allen Hamilton Holding Corporation", "turnover": 5.18, "dso": 70.5, "fiscalYearEnd": "2026-03-31" },
        { "ticker": "VRSK", "name": "Verisk Analytics, Inc.", "turnover": 7.17, "dso": 50.9, "fiscalYearEnd": "2025-12-31" },
        { "ticker": "CLH", "name": "Clean Harbors, Inc.", "turnover": 5.86, "dso": 62.3, "fiscalYearEnd": "2025-12-31" }
      ]
    },
    {
      "industry": "Construction",
      "sampleSize": 7,
      "turnoverMedian": 7.33,
      "turnoverQ1": 5.68,
      "turnoverQ3": 9.29,
      "turnoverMin": 4.35,
      "turnoverMax": 13.66,
      "dsoMedian": 49.8,
      "dsoQ1": 39.5,
      "dsoQ3": 64.6,
      "dsoMin": 26.7,
      "dsoMax": 84.0,
      "companies": [
        { "ticker": "ACM", "name": "AECOM", "turnover": 6.10, "dso": 59.8, "fiscalYearEnd": "2025-09-30" },
        { "ticker": "MTZ", "name": "MasTec, Inc.", "turnover": 9.79, "dso": 37.3, "fiscalYearEnd": "2025-12-31" },
        { "ticker": "EME", "name": "EMCOR Group, Inc.", "turnover": 4.35, "dso": 84.0, "fiscalYearEnd": "2025-12-31" },
        { "ticker": "MLM", "name": "Martin Marietta Materials Inc.", "turnover": 8.78, "dso": 41.6, "fiscalYearEnd": "2025-12-31" },
        { "ticker": "MAS", "name": "Masco Corporation", "turnover": 7.33, "dso": 49.8, "fiscalYearEnd": "2025-12-31" },
        { "ticker": "BLDR", "name": "Builders FirstSource, Inc.", "turnover": 13.66, "dso": 26.7, "fiscalYearEnd": "2025-12-31" },
        { "ticker": "APG", "name": "APi Group Corporation", "turnover": 5.26, "dso": 69.4, "fiscalYearEnd": "2025-12-31" }
      ]
    }
  ]
}