Companys annual sales are EUR100m. WCR is 72 days of sales on average and receivables 62 days of sales. Assuming a 40% increase in sales, resulting primarily from an increase in exports, to customers who are granted more generous payment terms. Receivables rise by 18 days to 80 days of sales on average. We assume that despite this increase in sales, inventories and account payables remain stable in number of days.