CashLens — Cash & Working Capital

Statement 2025-03-01 to 2026-08-26 · forecast from 2026-08-31 · NGN · generated 2026-10-16 15:04 UTC

DSO

71.1 days

days sales outstanding

DPO

46.3 days

days payable outstanding

DIO

25.9 days

days inventory / WIP

CCC

50.7 days

includes inventory

Cash today

NGN 417,372,526.96

closing bank balance

Runway

NOT AVAILABLE

at current burn

13-week direct cash forecast

Week	Starting	Opening	Receipts	Payments	Closing	Confidence
W1	2026-08-31	417,372,527	131,174,147	258,176,283	290,370,391	high
W2	2026-09-07	290,370,391	106,468,379	18,235,248	378,603,521	high
W3	2026-09-14	378,603,521	73,488,815	12,662,334	439,430,002	high
W4	2026-09-21	439,430,002	161,816,950	9,054,019	592,192,934	high
W5	2026-09-28	592,192,934	68,547,318	52,256,564	608,483,688	medium
W6	2026-10-05	608,483,688	17,935,085	64,360,121	562,058,652	medium
W7	2026-10-12	562,058,652	24,083,581	38,782,874	547,359,358	medium
W8	2026-10-19	547,359,358	0	16,396,060	530,963,298	medium
W9	2026-10-26	530,963,298	31,977,037	38,256,564	524,683,771	low
W10	2026-11-02	524,683,771	0	26,500,000	498,183,771	low
W11	2026-11-09	498,183,771	0	11,055,541	487,128,231	low
W12	2026-11-16	487,128,231	29,837,323	7,342,042	509,623,512	low
W13	2026-11-23	509,623,512	0	47,310,583	462,312,929	low

Collection risk — top 12 of 13

Score	Customer	Exposure	% of AR	Oldest	Exp. days	Recommended action
71.3	Kano Central Stores Plcbroken pattern	157,616,142	24.4%	31-60	54	Call the account owner today and agree a dated payment commitment for the overdue balance.
32.2	Aba Wholesale Ventures Ltd	90,666,206	14.1%	31-60	102	Standard dunning cycle; monitor at the next run.
30.6	Benin Superstores Ltd	18,355,859	2.8%	Current	34	No action; nothing is overdue.
30.4	Onitsha Market Traders Ltd	89,080,955	13.8%	1-30	60	Standard dunning cycle; monitor at the next run.
29.5	Zaria Trading Company Ltd	45,825,532	7.1%	1-30	58	No action beyond the normal statement cycle.
27.2	Warri Foodstuffs Enterprisesbroken pattern	17,200,000	2.7%	90+	-	Call the account owner today: this balance is more than 90 days overdue. Agree a dated payment commitment.
24.7	Jos Provisions Ltdbroken pattern	13,700,000	2.1%	90+	-	Call the account owner today: this balance is more than 90 days overdue. Agree a dated payment commitment.
22.4	Ibadan Provisions Company Ltd	35,675,711	5.5%	Current	45	No action; nothing is overdue.
22.1	Adeniyi Distribution Ltd	72,464,793	11.2%	Current	37	No action; nothing is overdue.
18.1	Makurdi Agro Tradersbroken pattern	4,300,000	0.7%	90+	-	Call the account owner today: this balance is more than 90 days overdue. Agree a dated payment commitment.
16.2	Lekki Retail Holdings Ltd	34,675,589	5.4%	1-30	46	No action beyond the normal statement cycle.
12.7	Ogun Retail Group Ltd	41,664,516	6.5%	Current	34	No action; nothing is overdue.

Top receivables — 13 customers, NGN 645,328,635.14 open

#	Customer	Balance	% of total	Current	1-30	31-60	90+	Oldest	Items
1	Kano Central Stores Plc	157,616,142	24.4%	53,676,446	46,448,004	57,491,692	0	31-60	3
2	Aba Wholesale Ventures Ltd	90,666,206	14.0%	29,837,323	31,977,037	28,851,846	0	31-60	3
3	Onitsha Market Traders Ltd	89,080,955	13.8%	44,443,986	44,636,969	0	0	1-30	2
4	Adeniyi Distribution Ltd	72,464,793	11.2%	72,464,793	0	0	0	Current	1
5	Zaria Trading Company Ltd	45,825,532	7.1%	24,083,581	21,741,951	0	0	1-30	2
6	Ogun Retail Group Ltd	41,664,516	6.5%	41,664,516	0	0	0	Current	1
7	Ibadan Provisions Company Ltd	35,675,711	5.5%	35,675,711	0	0	0	Current	1
8	Lekki Retail Holdings Ltd	34,675,589	5.4%	17,935,085	16,740,504	0	0	1-30	2
9	Port Harcourt Foods Ltd	24,103,332	3.7%	24,103,332	0	0	0	Current	1
10	Benin Superstores Ltd	18,355,859	2.8%	18,355,859	0	0	0	Current	1
11	Warri Foodstuffs Enterprises	17,200,000	2.7%	0	0	0	17,200,000	90+	2
12	Jos Provisions Ltd	13,700,000	2.1%	0	0	0	13,700,000	90+	2
13	Makurdi Agro Traders	4,300,000	0.7%	0	0	0	4,300,000	90+	1

Ageing derived from Due Date against 2026-08-26. Balances are after part payments and credit notes.

Top payables — 6 suppliers, NGN 323,763,738.05 open

#	Supplier	Balance	% of total	Current	1-30	Oldest	Items
1	Apapa Packaging Ltd	117,984,880	36.4%	56,425,930	61,558,950	1-30	2
2	Port Harcourt Chemicals Ltd	52,452,357	16.2%	52,452,357	0	Current	2
3	Sagamu Sugar Refiners Ltd	51,860,121	16.0%	51,860,121	0	Current	1
4	Kaduna Grain Millers Ltd	49,951,809	15.4%	49,951,809	0	Current	1
5	Lagos Logistics Services Ltd	34,967,650	10.8%	0	34,967,650	1-30	1
6	Ikorodu Print & Label Ltd	16,546,920	5.1%	16,546,920	0	Current	1

Ageing derived from Due Date against 2026-08-26. Balances are after part payments and credit notes.

Expected credit loss (IFRS 9, simplified approach)

NGN 17,272,915.64 allowance · 2.68% of NGN 645,328,635.14 open receivables · as at 2026-08-26

Stage		Exposure	Allowance	Coverage
Stage 1	not past due	362,240,632	3,239,957	0.89%
Stage 2	past due, up to 90 days	247,888,004	5,018,168	2.02%
Stage 3	past due over 90 days (presumed default)	35,200,000	9,014,790	25.61%

Provision matrix

Ageing band	Exposure	Loss rate	Rate from	Allowance
Current	362,240,632	0.89%	derived from history (high)	3,239,957
1-30	161,544,465	1.00%	derived from history (high)	1,619,966
31-60	86,343,538	3.94%	derived from history (high)	3,398,202
61-90	0	10.36%	derived from history (medium)	0
90+	35,200,000	25.61%	derived from history (medium)	9,014,790

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

cash_runway_weeks — the business was cash generative over the statement period (net +7,269,332.56 per month); a runway figure only applies to a net cash outflow (needs: not applicable)
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

AR ageing total (645,328,635.14) differs from the closing AR in the financial summary (1,003,185,257.93) by -357,856,622.79.
No burn rate: net cash movement over the statement period is positive. Runway is not applicable rather than infinite.
6 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 2026-08-26.

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.