Reconciliation failed: material metrics are marked unavailable.
KPI summary
Revenue
USD 4,200,000.00
sum of recognized revenue
revenue
Gross margin
34.5%
(revenue - cost of sales) / revenue × 100
cost, revenue
EBITDA margin
21.2%
EBITDA / revenue × 100
ebitda, revenue
Current ratio
2.35
current assets / current liabilities
assets, liabilities
Days sales outstanding
45.7
average receivables / credit revenue × days
average-ar, credit-revenue, days
Days payables outstanding
25.2
average payables / purchases × days
average-ap, days, purchases
Overdue concentration
15.0%
overdue receivables / total receivables × 100
overdue-ar, total-ar
Forecast variance
USD (25,000.00)
actual - forecast
actual, forecast
Observations
- Overdue receivables represent 15.0% of total open receivables | Financial impact: USD 945,000.00 | Driver: Collections coverage dropped in two key accounts [hypothesis] | Citation register: overdue-ar, total-ar
- Closing cash landed below the approved forecast | Financial impact: USD (25,000.00) | Driver: Timing of customer receipts slipped from the forecast plan [hypothesis] | Citation register: actual, forecast
Risks / Actions
- Liquidity pressure if aging deteriorates further → Escalate the collection plan for the top two overdue accounts (Owner: AR Manager; Due: 2026-09-30)
- Covenant headroom tightens if the shortfall repeats → Rephase non-critical disbursements in September (Owner: Treasury Lead; Due: 2026-09-10)
Decisions
- Approve the revised September disbursement plan (Owner: Treasury Lead)
Citation register
| Source ID | Source system | Source document | Extracted at | Rows | Checksum |
|---|
| actual | synthetic-erp | actual.csv | 2026-09-01T06:00:00Z | 1 | sha256:actual |
| assets | synthetic-erp | assets.csv | 2026-09-01T06:00:00Z | 1 | sha256:assets |
| average-ap | synthetic-erp | average-ap.csv | 2026-09-01T06:00:00Z | 1 | sha256:average-ap |
| average-ar | synthetic-erp | average-ar.csv | 2026-09-01T06:00:00Z | 1 | sha256:average-ar |
| cash-flow | synthetic-erp | cash-flow.csv | 2026-09-01T06:00:00Z | 1 | sha256:cash-flow |
| cost | synthetic-erp | cost.csv | 2026-09-01T06:00:00Z | 1 | sha256:cost |
| credit-revenue | synthetic-erp | credit-revenue.csv | 2026-09-01T06:00:00Z | 1 | sha256:credit-revenue |
| days | synthetic-erp | days.csv | 2026-09-01T06:00:00Z | 1 | sha256:days |
| ebitda | synthetic-erp | ebitda.csv | 2026-09-01T06:00:00Z | 1 | sha256:ebitda |
| forecast | synthetic-erp | forecast.csv | 2026-09-01T06:00:00Z | 1 | sha256:forecast |
| ledger-credit | synthetic-erp | ledger-credit.csv | 2026-09-01T06:00:00Z | 1 | sha256:ledger-credit |
| ledger-debit | synthetic-erp | ledger-debit.csv | 2026-08-31T18:00:00Z | 1 | sha256:ledger-debit |
| liabilities | synthetic-erp | liabilities.csv | 2026-09-01T06:00:00Z | 1 | sha256:liabilities |
| open-ap | synthetic-erp | open-ap.csv | 2026-09-01T06:00:00Z | 1 | sha256:open-ap |
| open-ar | synthetic-erp | open-ar.csv | 2026-09-01T06:00:00Z | 1 | sha256:open-ar |
| overdue-ar | synthetic-erp | overdue-ar.csv | 2026-09-01T06:00:00Z | 1 | sha256:overdue-ar |
| purchases | synthetic-erp | purchases.csv | 2026-09-01T06:00:00Z | 1 | sha256:purchases |
| revenue | synthetic-erp | revenue.csv | 2026-09-01T06:00:00Z | 1 | sha256:revenue |
| total-ar | synthetic-erp | total-ar.csv | 2026-09-01T06:00:00Z | 1 | sha256:total-ar |