The financial statements of Freezeqwik Ltd, a distributor of frozen foods, for the year ended 31 December last year are:

Income statement for the year ended 31 December last year

£000 £000 Sales revenue 820 Cost of sales Opening inventories 142 Purchases 568 710 Closing inventories ( 166 ) ( 544 )

Gross profit 276 Administration expenses (120)

Distribution expenses ( 95 )

Operating profit 61 Financial expenses ( 32 )

Profit before taxation 29 Taxation ( 7 )

Profit for the year 22 Statement of financial position as at 31 December last year £000 ASSETS Non-current assets Property, plant and equipment 364 Current assets Inventories 166 Trade receivables 264 Cash 24 454 Total assets 818 EQUITY AND LIABILITIES Equity Ordinary share capital 300 Retained earnings 352 652 Current liabilities Trade payables 159 Taxation 7 166 Total equity and liabilities 818 All purchases and sales are on credit. There has been no change in the level of trade receivables or payables over the period.
Calculate the length of the OCC for the business.