Financial research concept

Dialysis Days Sales Outstanding

measures U.S. dialysis receivables as days of revenue using the issuer's most recent-quarter average revenue per day methodology.

By Lee BaileyPublished Sep 25, 2026
Research context

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Research date
Sep 25, 2026Use the dated article and cited sources for the definition, examples, and stated limitations.
Operating-model context
17 connected conceptsPart of the reviewed Dialysis Provider Economics; issuer definitions remain distinct where disclosed.
Company examples
1 reviewed companyRelationships reflect supported examples, not a normalized cross-company KPI ranking.

Dialysis Days Sales Outstanding measures U.S. dialysis receivables as days of revenue under DaVita's recent-quarter methodology.

DaVita reported 49 days of DSO in its 2025 disclosures.

Forty-nine days equals about 13.4% of a year

Dividing 49 by 365 gives approximately 13.4%.

That provides a simple working-capital scale check for how much annual-revenue time is represented by receivables.

DSO should be read with reimbursement mix

Government and commercial claims can have different billing, adjudication, and collection patterns.

Use Dialysis Commercial Revenue Mix and Dialysis Government Revenue Mix to keep collections timing separate from payer economics.

DSO is not a reimbursement-rate metric

Claims processing, denials, cyber incidents, payment timing, and receivable mix can move DSO even when reimbursement per treatment is unchanged.

It measures collection timing rather than pricing.

Primary source: DaVita 2025 Form 10-K.

Part of the Dialysis Provider Economics

Connect treatment activity, reimbursement per treatment, patient-care cost, modality and payor mix, collections, network footprint, market share, and segment profitability across a dialysis provider.

Browse the full operating model in Company Analysis →
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Compare public companies

Compare collections timing with payer mix while keeping DSO separate from reimbursement levels.

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