The Hackett Group: U.S. Companies See Worsening Performance Of Payables, Collections and Inventory in Q2 2023
02 Novembre 2023 - 3:00PM
Business Wire
The largest U.S. companies saw their ability to extend payments
to suppliers, collect from customers and manage inventory degrade
in the first half of 2023, according to new working capital
research from The Hackett Group, Inc. (NASDAQ: HCKT). The research
provides further evidence of the trend that has been emerging over
the past year – that buyers have lost leverage with suppliers and
can no longer simply delay payments to improve their own balance
sheet. Rising inventories for utility and semiconductor and
equipment companies played a major role in the degraded inventory
performance.
An analysis of data from 1,000 of the largest U.S. public
companies by The Hackett Group® comparing performance in Q2 2023
with Q2 2022 found the most significant decline in days inventory
outstanding (DIO), which deteriorated by 7.1% (from 47.2 to 50.5
days). Oil and gas, telecommunication equipment, utilities, and
recreational products showed the greatest degradation in inventory
performance. Days payables outstanding (DPO) performance declined
by 2% (from 55.8 to 54.7 days), led by degraded purchase-to-pay
performance in textiles, apparel and footwear, machinery, and
consumer durables. Days sales outstanding (DSO) showed marginal
degradation of 1% (from 39.8 to 40.2 days), with pharmaceuticals,
biotechnology and medical specialties, and services leading the
list of industries where performance worsened the most. Overall
cash conversion cycle, which aggregates DIO, DPO and DSO
performance, deteriorated by 15.4% (from 31.2 to 36 days).
Companies also saw liquidity metrics stabilize after hitting
record highs in Q2 2022. Operating cash flow as a percentage of
revenue increased by 12.1% in the first half of 2023, while
earnings before interest, taxes, depreciation and amortization
(EBITDA) margin declined by 8.7%. Net income margin declined by
12.6%. An analysis of operational metrics found that despite the
increasing cost of debt, companies increased cash on hand as a
percentage of revenue by 1.7% and capital expenditures as a
percentage of revenue rose by 15.1%, despite the increasing cost of
debt.
The Q2 2023 Working Capital Survey update is produced by The
Hackett Group’s Working Capital Management Solutions practice. More
information on the practice is available at
https://www.thehackettgroup.com/working-capital-management/. An
infographic detailing the survey results is also available on a
complimentary basis, with registration, here:
https://go.poweredbyhackett.com/iv6.
According to The Hackett Group Director James Ancius, “Looking
at the overall survey, it’s highly unusual to see all three
elements of working capital degrading at the same time. It’s
clearly a sign that companies are not highly focused on working
capital management. On payables, we’re now seeing even more
evidence that the leverage has shifted from the buyer to the
seller. Supply assurance has become more important to buyers, and
pricing is more critical to them than payment terms. We believe
we’ll likely see payables performance at large companies continue
to degrade over the coming year.”
The Hackett Group Director István Bodó added, “The significant
degradation in inventory performance was also a bit surprising. The
balance is likely to change in the second half of 2023, with gas
exports picking up. But we’re also seeing increases in inventory in
areas like recreational products, which is likely tied to reduced
consumer demand, and could be an indication of future
softening.”
About The Hackett Group
The Hackett Group, Inc. (NASDAQ: HCKT) is a leading
benchmarking, research advisory and strategic consultancy firm that
enables organizations to achieve Digital World Class®
performance.
Drawing upon our unparalleled intellectual property from more
than 25,000 benchmark studies and our Hackett-Certified® best
practices repository from the world’s leading businesses –
including 97% of the Dow Jones Industrials, 93% of the Fortune 100,
73% of the DAX 40 and 52% of the FTSE 100 – captured through our
leading benchmarking platform Quantum Leap® and our Digital
Transformation Platform, we accelerate digital transformations,
including enterprise cloud implementations.
For more information on The Hackett Group, visit:
https://www.thehackettgroup.com/; email info@thehackettgroup.com;
or call (770) 225-3600.
The Hackett Group, Hackett-Certified, quadrant logo, World Class
Defined and Enabled, Quantum Leap, Digital World Class and Hackett
Value Matrix are the registered marks of The Hackett Group.
Cautionary Statement Regarding “Forward-Looking”
Statements
This release contains “forward-looking” statements within the
meaning of Section 27A of the Securities Act of 1933 as amended and
Section 21E of the Securities Exchange Act of 1934, as amended.
Statements including without limitation, words such as “expects,”
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or other similar phrases or variations of such words or similar
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occurrences or outcomes are intended to identify such
forward-looking statements. Forward-looking statements are not
statements of historical fact and involve known and unknown risks,
uncertainties and other factors that may cause the Company’s actual
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from the results, performance or achievements expressed or implied
by the forward-looking statements. Factors that may impact such
forward-looking statements include without limitation, the ability
of The Hackett Group to effectively market its digital
transformation and other consulting services, competition from
other consulting and technology companies that may have or develop
in the future, similar offerings, the commercial viability of The
Hackett Group and its services as well as other risk detailed in
The Hackett Group’s reports filed with the United States Securities
and Exchange Commission. The Hackett Group does not undertake any
duty to update this release or any forward-looking statements
contained herein.
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version on businesswire.com: https://www.businesswire.com/news/home/20231102910337/en/
Gary Baker, Global Communications Director - (917) 796-2391 or
gbaker@thehackettgroup.com
Hackett (NASDAQ:HCKT)
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