7e8fc794_ow_Improve_Manage_Plan_Control__Interpretation
[Ratio] Receivables Ratio (in days) [Formulae] Debtors * 365/ Sales [Result] = x days [Interpretation] 
It take you on average x days to collect monies due to you. If your official credit terms are 45 day and it takes you 65 days... why ? One or more large or slow debts can drag out the average days. Effective debtor management will minimize the days.
Working Capital Cash Flow Inventory Receivables Payables Ratios Cashflow Improve Manage Plan Control
Interpretation