92. Analyze the cash conversion cycle for XYZ Corporation using the following data:

Component	Calculation	Value (Days)
Days Sales Outstanding	Accounts Receivable / Average Sales * 365	45
Days Inventory Outstanding	Inventory / Cost of Goods Sold * 365	60
Days Payable Outstanding	Accounts Payable / Average Purchases * 365	30

Requirements:

• Calculate the cash conversion cycle.
• Present the analysis in a detailed table format.
• Discuss the efficiency of cash management and working capital.