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Acuere Consultancy
March 2026
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Working Capital

Cash is king. This page answers three questions in 30 seconds: where is my money stuck, what you owe short-term, and what should I do this week. Every number is sliceable by segment.

Ageing as of
2026-03-31
✓ Live (recomputed from today)
Days customers take to pay
19 days
Industry norm: 30–45 days
Days you take to pay vendors
10 days
Healthy stretch: 30–60 days
Cash cycle (days locked up)
10 days
DSO − DPO · lower is better
Money owed to you
₹0
Customers' total outstanding

Where your cash is stuck

Money you've earned or paid but not yet in your hands

Customer dues (receivables)
Invoices sent, not yet collected
₹225,329
TDS refund pending
Withheld by customers, claim back from govt
₹152,187
Total stuck ₹377,516

No segment breakdown yet

Tag your customers on the Customer Master page (GSTIN → Geography is automatic) to see a per-segment rollup here.

What you owe (short-term)

Three economically distinct buckets — not all of them are 'funding' in the real sense

Real working-capital funding

Genuine third-party capital

Someone is actually lending you money or delaying their claim so you can operate. More of this is good — others funding your growth.

Vendor credit (trade payables)
Vendors billed you, you haven't paid — their money working for you
₹141,600
Customer advances
Customers paid you before delivery — their money in your bank
₹0
Subtotal · real funding ₹141,600

Tax & statutory timing floats

Not yours — in transit to govt

Money you've collected for the government and are holding until due date. This isn't funding — it's a short-term float. The moment you remit, cash leaves your bank.

GST / Duties & Taxes payable
Tax collected from customers in their invoices, due to govt
₹38,316
Subtotal · statutory floats ₹38,316

Set this aside mentally — it leaves your bank on the next statutory due date.

Book accruals (future payments expected)

Accounting-recognised, not cash-in-hand

These are accounting entries recognising liabilities you expect to pay in future (audit fees, bonuses, known expenses). Nobody gave you this money — it's just your books recording a future outflow.

Provisions
Expected future liabilities (audit fee, bonuses, repairs, warranty)
₹440,000
Subtotal · book accruals ₹440,000

Don't mistake this for cash sitting with you — these represent future outflows your P&L has already booked as expense.

Total short-term obligations
Real funding + tax floats + book accruals
₹619,916

Net working capital position

NWC = Current Assets − Current Liabilities. Matches the Home KPI tile and the balance sheet — one number, everywhere. Breakdown below separates trade-cycle cash (receivables/payables/taxes) from book accruals so you can see what's driving it.

Current Assets
₹964,375
debtors + cash + TDS + GST + inventory + prepaid
Net Working Capital
₹486,059
Cash locked up in WC
Current Liabilities
₹478,316
creditors + advances + tax + provisions + ST borrowings
Trade-cycle breakdown
Cash stuck (trade + tax)
₹377,516
receivables + TDS receivable + input GST
Trade-cycle net
₹-242,401
Short-term obligations
₹619,916
Of which real funding: ₹141,600
Receivables breakdown · aged as of 2026-03-31
Total receivables
₹225,329
outstanding from every customer
Overdue (31+ days)
₹137,270
= 60.9% of total (₹137,270 ÷ ₹225,329)
Overdue (60+ days, higher risk)
₹8,700
= 3.9% of total — collection probability drops sharply

Tally cross-party netting detected

Your Creditors Ageing file shows gross payables that the TB's Sundry Creditors line is not reflecting — because a vendor's credit balance is grouped inside a debtor ledger. Working Capital view uses the ageing-file gross figures.

TB Sundry Creditors is under-stating gross obligations by ₹141,600. Below, Trade Payables is read from the ageing file — the party-level truth.

Trade receivables vs trade payables (gross)

Read from the ageing files — the party-level truth. Independent of how Tally groups the ledgers.

Trade Receivables (gross)
₹225,329
from Debtors Ageing file
Net
₹83,729
Trade Payables (gross)
₹141,600
from Creditors Ageing file

How old is the money owed to you

Older the bucket, lower the collection odds

Current ₹85,550
1-30 days ₹2,509
31-60 days ₹128,570
61-90 days ₹0
90+ days ₹8,700

Industry rule of thumb: anything past 90 days has < 50% collection probability.

Top customers by outstanding
EKATRA RETAIL VENTURES PRIVATE LIMITED ₹90,570
D S DODHIYA & CO ₹46,759
B.L.G INTERNATIONAL HING PRIVATE LIMITED ₹38,000
Santiago Ventures Private Limited ₹23,600
OTIF MULTI SOLUTIONS LLP ₹17,700

Top customer = 40% of total outstanding · concentration risk critical

What to do this week

Computed from TB + Debtors Ageing + P&L waterfall. DSO = (Receivables ÷ Revenue) × period days · DPO = (Payables ÷ Purchases) × period days · Cash Cycle = DSO − DPO (services firms have no inventory, so no DIO component). Filter active: Maharashtra. Clear filter