Cash position and 13-week outlook · 16 October 2026 · NGN
Statement 1 March 2025 to 26 August 2026 (18 months of history) · Forecast 31 August 2026 to 29 November 2026 (13 weeks)
Each point is the closing bank balance the forecast expects, placed by observed payment behaviour rather than agreed terms. The marked week is the low point.
Closing bank balance is ₦417,372,526.96.
Over the statement period the business was cash generative, at an average of ₦7,269,332.56 per month.
| Metric | Value | Formula and inputs |
| DSO | 71.1 days | (average AR / credit sales) * days — average_AR 835,992,628.96, credit_sales 6,405,392,859.65, days 545, balance_basis average of opening and closing |
| DPO | 46.3 days | (average AP / COGS) * days — average_AP 365,337,869.02, COGS 4,303,820,978.74, days 545 |
| DIO | 25.9 days | (average inventory / COGS) * days — average_inventory 204,160,000.0, COGS 4,303,820,978.74, days 545 |
| CCC | 50.7 days | DSO + DIO - DPO — DSO 71.13, DIO 25.85, DPO 46.26 |
CCC basis: includes inventory.
Opening ₦417,372,526.96 → closing ₦462,312,929.38.
The low point is week 1 at ₦290,370,390.77.
No cash floor is set, so the first breaching week is NOT AVAILABLE. Set one on the upload page and the next run reports it.
Each week's closing balance is the next week's opening balance, and the chain reconciles across all 13 weeks.
Confidence: weeks 1–4 rest on invoices already issued; weeks 9–13 on behavioural projection. 94% of projected receipts come from customers whose own payment history is HIGH confidence.
Open receivables are ₦645,328,635.14 across 13 customers: 30% current, 26% at 1-30 days, 38% at 31-60 days, 6% at 90+ days; nothing at 61-90 days.
Expected credit loss allowance (IFRS 9, simplified approach): ₦17,272,915.64, 2.68% of open receivables, on rates derived from your own payment history. The matrix and the evidence behind each rate are in the workbook.
1. Call Kano Central Stores Plc about INV-4252 (₦57,491,692.08). It fell due on 2026-07-26 and has now passed that customer's own median payment lag — it was expected on 2026-08-19. Late even by their standards, which is what makes it worth a call rather than a statement.
2. Call Warri Foodstuffs Enterprises about INV-4281 (₦9,800,000.00). It fell due on 2025-07-03 and has now passed that customer's own median payment lag — it was expected on 2025-07-17. Late even by their standards, which is what makes it worth a call rather than a statement.
3. Chase Aba Wholesale Ventures Ltd (₦90,666,206.47, 31-60 bucket). Risk score 32.2, 14.1% of the receivables book. Standard dunning cycle; monitor at the next run.
Together the two largest exposures account for ₦248,282,348.70 — 38.5% of the receivables book.
Each green bar: how much that one call lifts the worst week if the customer pays on the due date rather than when they usually do. Amber removes the double-count; the last bar is the most collections alone can achieve. Axis does not start at zero.
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Generated by CashLens. Every figure derives from the files uploaded for this run and carries its formula in the accompanying workbook. Projections reflect observed payment behaviour and are estimates, not commitments. Operational analysis only — not investment, tax or legal advice.