Balance Sheet Executive Summary | Period: Jan 2025
Total Assets
64,730,844
Previous76,721,336
MoM Chg.-16%
vs Budget+0%
Liabilities
37,547,887
Previous50,592,951
MoM Chg.-26%
vs Budget-6%
Equity
27,182,957
Previous26,128,385
MoM Chg.+4%
vs Budget+11%
Working Capital
9,260,431
Previous3,417,132
MoM Chg.+171%
vs Budget+2%
Heads-Up Panel (Alerts AI)
| Metric | Value | Commentary |
|---|---|---|
| Cash survival in months | 9.48 | Healthy cash buffer |
| AR vs AP Mismatch | (9.27) | Favorable – vendors help fund operations |
| Working Capital Ratio | 81% | Excess capital locked in operations – optimize collections or inventory |
| Revenue coverage ratio | 30% | Revenue too low to support liabilities |
| Debt ratio | 10% | Low leverage – solid balance sheet |
Balance Sheet Health Summary - Jan 2025
Liquidity is healthy. Cash reserves cover 9.479602850869047 months.
Working capital is too high. 81.1% of revenue is tied in operations — release cash from AR/inventory.
Solvency structure is stable — capital structure risk is low.
Working Capital Panel
| WC LM | 3,417,132.07 | 3.42 |
| AR Variation | (5,543.26) | -0.01 |
| Inventory Variation | (3,464,231.20) | -3.46 |
| AP Variation | 9,313,073.45 | 9.31 |
| WC CM | 9,260,431.06 | 9.26 |
Increase
Decrease
Total
| Current Month | Last Month | Var | |
|---|---|---|---|
| DSO | 50.17 | 48.82 | +3% |
| DIO | 30.97 | 39.68 | -22% |
| DPO | 59.43 | 83.61 | -29% |
| Cash Conversion Cyle | 21.70 | 4.88 | +344% |
Executive Summary - AI Generated
Cash dropped 32.1% due to seasonality — supplier settlements, tax payments, and bonus disbursements weighed heavily on liquidity. Receivables were flat after December sales, showing solid collections. Inventory dropped 24.5% as restocking was paused. Payables declined 31.2% after year-end clearances. Other current assets fell 3% as prepayments normalized. Net result halved (-49.8%) amid high costs. Equity strengthened from retained earnings booking. Liquidity dipped sharply but reflects expected year-start dynamics.
Action Plan
• Tighten cash management with daily oversight
• Defer non-critical spending
• Prioritize high-velocity receivables
• Review tax payment pacing and provisioning
• Begin cost containment measures