This report is based on a quantitative study of 171 senior finance and revenue leaders operating in hybrid monetization environments. It analyzes CCC performance trends, operational constraints, and the upstream factors influencing how revenue translates into cash.
The findings point to a shift in how finance leaders are evaluating cash conversion — from a downstream collections metric to a reflection of revenue execution and structure.
Why most organizations report CCC improvement, yet fewer than half see meaningful gains
How hybrid revenue models are changing the sources of cash friction
Where invoice errors and disputes extend CCC before collections begins
Why automation and AI adoption hasn’t translated into proportional cash acceleration
What differentiates organizations achieving faster, more predictable cash outcomes
Access the full findings, benchmarks, and analysis shaping how finance leaders are thinking about cash conversion in 2026.
Independent survey of 171
senior finance & revenue leaders
Fielded
Q4 2025
Focused on hybrid
revenue environments