Beauty and Cosmetics

Based on the comprehensive dataset provided for the Beauty and cosmetics sector, we have conducted a detailed review to analyse the prevailing financial habits and liquidity trends. The study, comprising a sample size of 52 companies, reveals a payment landscape that is moderately geared but exhibits significant variability. The data indicates a centre of gravity around the 40-day mark, with a median payment time of exactly 40 days and an arithmetic mean of 42.5 days. The standard deviation of 18.1 days suggests that whilst there is a convergence towards standard commercial terms, inconsistency remains a notable feature of the sector’s behaviour.

A closer examination of the distribution reveals distinct tiers of performance amongst the surveyed entities. Approximately one-third of the companies (32.7%) organise their payables efficiently, settling debts within the 'Fast' 0-30 day window. However, a concerning cohort exists at the other end of the spectrum; nearly 20% of the companies fall into the 'Very Slow' category (61-90 days). It is crucial to realise that whilst no companies were flagged in the 'Critical' 90+ day bracket, the presence of 10 companies consistently paying between two and three months suggests potential cash flow strain or deliberate working capital preservation strategies within this segment of the Beauty and cosmetics sector. The interquartile range of 22 days—spanning from 30 to 52 days—further illustrates that a significant portion of the sector operates well beyond the traditional 30-day payment term.

In terms of specific performance metrics, the data presents a nuanced picture. Whilst only 17 specific companies were categorised in the 'Fast' distribution bucket, the performance breakdown indicates that 48.7% of actual payments are made within 30 days, suggesting that larger or more active entities may be skewing the transactional volume in favour of prompt settlement. Nevertheless, the prevalence of late payments stands at 28.6%, a figure that suppliers must factor into their credit risk models. The disparity between the fastest payer (10 days) and the slowest payer (88 days) highlights the operational gap between the most and least efficient firms. Those wishing to specialise in supplying this sector must be prepared for this broad range of settlement times.

Finally, the geographic weighting of the sample is heavily biased towards the South of England, with London and the South East accounting for 32 of the 52 companies analysed. This regional concentration may influence the aggregated data, reflecting the capital's specific commercial tempo. In summary, whilst the Beauty and cosmetics sector does not exhibit critical systemic failure regarding extremely overdue debt, the data suggests a 'moderate-to-slow' payment culture is entrenched. Stakeholders should anticipate a 40-50 day settlement horizon as the norm, rather than the exception, and organise their credit control processes accordingly to mitigate the risks associated with the bottom quartile of payers.