Wskaźnik okresu spłaty zobowiązań z tytułu dostaw i usług w dniach

zobowiązania handlowe * 365 / przychody ze sprzedaży

Im dłuższy czas regulowania zobowiązań, tym mniejsze zapotrzebowanie na kapitał obrotowy. Wskaźnik ten nie ma powszechnie przyjętej normy, przy czym zbyt krótki cykl zobowiązań może wskazywać na nieracjonalne zarządzanie zobowiązaniami, polegające na nie korzystaniu przez przedsiębiorstwo z nieoprocentowanego kredytu kupieckiego Pożądaną sytuacją byłby wyższy poziom wskaźnika spłaty zobowiązań niż wskaźnika spływu należności. Za pozytywne można więc uważać wydłużenie się tego okresu z pewnymi zastrzeżeniami: gdy nie pojawią się karne odsetki i gdy wydłużony okres spłaty zobowiązań nie wpłynie na zachwianie wiarygodności firmy u kontrahentów.

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