CashLens — Cash & Working Capital

Statement 2025-04-01 to 2026-10-09 · forecast from 2026-10-12 · USD · generated 2026-10-16 15:04 UTC

DSO

54.8 days

days sales outstanding

DPO

25.4 days

days payable outstanding

DIO

0.0 days

days inventory / WIP

CCC

29.4 days

includes inventory

Cash today

USD 150,447.19

closing bank balance

Runway

111 wks

at current burn

13-week direct cash forecast

Week	Starting	Opening	Receipts	Payments	Closing	Confidence
W1	2026-10-12	150,447	177,535	70,435	257,547	high
W2	2026-10-19	257,547	80,160	23,816	313,891	high
W3	2026-10-26	313,891	57,960	192,760	179,090	high
W4	2026-11-02	179,090	105,120	43,099	241,111	high
W5	2026-11-09	241,111	0	0	241,111	medium
W6	2026-11-16	241,111	102,880	69,121	274,870	medium
W7	2026-11-23	274,870	11,210	0	286,080	medium
W8	2026-11-30	286,080	70,790	100,949	255,920	medium
W9	2026-12-07	255,920	0	9,340	246,580	low
W10	2026-12-14	246,580	0	64,045	182,535	low
W11	2026-12-21	182,535	0	5,076	177,459	low
W12	2026-12-28	177,459	0	100,949	76,509	low
W13	2027-01-04	76,509	0	6,240	70,269	low

Collection risk — top 12 of 13

Score	Customer	Exposure	% of AR	Oldest	Exp. days	Recommended action
95.7	Northgate Auto Groupbroken pattern	147,895	24.4%	61-90	47	Call the account owner today and agree a dated payment commitment for the overdue balance.
65.6	Ridgeway Health Partners	203,150	33.5%	Current	65	Nothing overdue. Worth watching: this account is a large share of the book, so a slip would be felt quickly.
44.2	Fieldstone Brewing Co.broken pattern	33,740	5.6%	90+	50	Call the account owner today: this balance is more than 90 days overdue. Agree a dated payment commitment.
24.8	Tidewater Legal LLPbroken pattern	27,600	4.6%	1-30	45	No action beyond the normal statement cycle.
24.8	Copperleaf Home Goods	80,770	13.3%	Current	25	No action; nothing is overdue.
23.5	Orchard Lane Bakerybroken pattern	4,160	0.7%	90+	38	Call the account owner today: this balance is more than 90 days overdue. Agree a dated payment commitment.
19.6	Lumen Fitness Studiosbroken pattern	13,960	2.3%	1-30	38	No action beyond the normal statement cycle.
16.6	Harbor Point Dental Group	8,940	1.5%	Current	38	No action; nothing is overdue.
13.4	Maple & Main Realty	7,350	1.2%	Current	20	No action; nothing is overdue.
8.4	Summit Ridge Credit Union	27,490	4.5%	Current	30	No action; nothing is overdue.
7.5	Granite Peak Insurance Agency	22,520	3.7%	1-30	54	No action beyond the normal statement cycle.
5.2	Bluewater Logistics Co.	16,880	2.8%	Current	36	No action; nothing is overdue.

Top receivables — 13 customers, USD 605,655.00 open

#	Customer	Balance	% of total	Current	1-30	31-60	61-90	90+	Oldest	Items
1	Ridgeway Health Partners	203,150	33.5%	203,150	0	0	0	0	Current	4
2	Northgate Auto Group	147,895	24.4%	42,730	43,160	41,280	20,725	0	61-90	4
3	Copperleaf Home Goods	80,770	13.3%	80,770	0	0	0	0	Current	2
4	Fieldstone Brewing Co.	33,740	5.6%	0	0	0	0	33,740	90+	4
5	Tidewater Legal LLP	27,600	4.6%	0	27,600	0	0	0	1-30	1
6	Summit Ridge Credit Union	27,490	4.5%	27,490	0	0	0	0	Current	1
7	Granite Peak Insurance Agency	22,520	3.7%	11,210	11,310	0	0	0	1-30	2
8	Bluewater Logistics Co.	16,880	2.8%	16,880	0	0	0	0	Current	1
9	Lumen Fitness Studios	13,960	2.3%	7,090	6,870	0	0	0	1-30	2
10	Sable Creek Outdoor	11,200	1.8%	11,200	0	0	0	0	Current	1
11	Harbor Point Dental Group	8,940	1.5%	8,940	0	0	0	0	Current	2
12	Maple & Main Realty	7,350	1.2%	7,350	0	0	0	0	Current	1
13	Orchard Lane Bakery	4,160	0.7%	0	0	0	0	4,160	90+	1

Ageing derived from Due Date against 2026-10-09. Balances are after part payments and credit notes.

Top payables — 6 suppliers, USD 153,800.00 open

#	Supplier	Balance	% of total	Current	Oldest	Items
1	Adreach Media Buying	76,540	49.8%	76,540	Current	2
2	Brightdesk Software	24,300	15.8%	24,300	Current	1
3	Keystone Mutual Insurance	19,600	12.7%	19,600	Current	1
4	Larkspur Dev Collective	16,820	10.9%	16,820	Current	1
5	Pixel Forge Studio	10,150	6.6%	10,150	Current	1
6	Cloudnine Hosting	6,390	4.2%	6,390	Current	1

Ageing derived from Due Date against 2026-10-09. Balances are after part payments and credit notes.

Expected credit loss (IFRS 9, simplified approach)

USD 38,498.56 allowance · 6.36% of USD 605,655.00 open receivables · as at 2026-10-09

Stage		Exposure	Allowance	Coverage
Stage 1	not past due	416,810	3,305	0.79%
Stage 2	past due, up to 90 days	150,945	21,478	14.23%
Stage 3	past due over 90 days (presumed default)	37,900	13,715	36.19%

Provision matrix

Ageing band	Exposure	Loss rate	Rate from	Allowance
Current	416,810	0.79%	derived from history (high)	3,305
1-30	88,940	0.84%	derived from history (high)	751
31-60	41,280	32.04%	derived from history (medium)	13,228
61-90	20,725	36.19%	derived from history (low)	7,500
90+	37,900	36.19%	derived from history (low)	13,715

Loss rates derived from history use 90 days past due as the default point (IFRS 9 B5.5.37) and treat an invoice still unpaid 180 days past due as not recovered, because the ledger records no write-offs. Change either by supplying your own rates.
Historical rates look backward. IFRS 9 also requires forward-looking adjustment for conditions expected over the life of the receivables; apply that overlay through the rates you supply.
Balances are net of credit notes and part payments. Amounts already provided for in your ledger are not deducted here.

Not available

minimum_cash_threshold_breach_week — min_cash_threshold is not set in /config/config.json; a cash floor is never assumed (needs: config/config.json)

Data quality notes

2 repeating payment(s) were identified but not projected into the forecast: Brightdesk Software (1x, about 21,600) - only 1 occurrence(s); fewer than 3, so not projected forward; Keystone Mutual Insurance (1x, about 17,900) - only 1 occurrence(s); fewer than 3, so not projected forward. The forecast does not carry them.
2 credit note(s) present as negative invoices, reducing AR by 4,810.00.
9 invoice(s) are past due_date + their customer's own median lag: they have broken their own payment pattern.
The receivables file carries no ageing bucket columns, so buckets were derived from each invoice's due date against 2026-10-09.

What changed since the last run

NOT AVAILABLE — this is the first run. No baseline snapshot exists in /temp/output/history/ to compare against. The next run will diff against this one.

Figures derive solely from the files in /temp/input/. Every metric above has a formula and inputs recorded in the JSON envelopes in /temp/output/. Projections are behavioural estimates, not commitments.