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Telefonica SA's accounts payable for the three months ended in Sep. 2014 was $19,357 Mil. Telefonica SA's cost of goods sold for the three months ended in Sep. 2014 was $4,862 Mil. Hence, Telefonica SA's days accounts payable for the three months ended in Sep. 2014 was 363.31.
Telefonica SA's days accounts payable increased from Sep. 2013 (340.40) to Sep. 2014 (363.31). It may suggest that Telefonica SA delayed paying its suppliers.
Days Accounts Payable indicates the number of days that the accounts payable relative to cost of goods sold the company has. An increase of Days Accounts Payable may suggest that the company delays paying its suppliers.
Telefonica SA's Days Accounts Payable for the fiscal year that ended in Dec. 2013 is calculated as
Telefonica SA's Days Accounts Payable for the quarter that ended in Sep. 2014 is calculated as:
|Days Accounts Payable||=||Accounts Payable||/||COGS||*||Days in Period|
|=||19357.4144487||/||4861.8504436||*||365 / 4|
Telefonica SA Annual Data
|Days Accts Payable||273.58||137.34||189.03||123.49||279.64||306.18||187.37||177.70||176.08||326.02|
Telefonica SA Quarterly Data
|Days Accts Payable||308.75||181.85||170.33||327.50||0.00||340.40||315.88||361.18||0.00||363.31|