Days Inventory Outstanding (DIO)
Days Inventory Outstanding measures how long inventory remains unsold before being converted into revenue. It highlights inventory efficiency and demand forecasting accuracy. Lower DIO reflects quicker inventory turnover and reduced holding costs, while higher DIO may indicate overstocking, slow-moving goods, or weak sales planning.
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Dormant Company Accounts
Simplified annual accounts UK companies must file with Companies House when they have had no significant financial transactions.
Dividend Allowance
The tax-free amount of dividend income UK taxpayers can receive each tax year before dividend tax applies.
DBA (Doing Business As)
A US registration allowing a business to operate under a name different from its legal entity name.
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