Executive answer
Cash collected can rise while new overdue migration deteriorates the book. Net movement matters.
AGEING REPORTCustomerAmountAge bucket
VSREVENUE INTELLIGENCELifecycle stageCurrent blockerOwner & evidenceNext actionExpected realization
A misleading success signal
A team may report ₹10 crore collected from old accounts while ₹14 crore of newer receivables migrates into overdue buckets. Gross collections improved; the receivables system deteriorated.
What to measure instead
Cash realizedActual receipts in the period.
New overdue createdCurrent receivables that crossed the intervention threshold.
Ageing migrationMovement into 60/90/180+ buckets.
Resolved non-cash itemsCredits, cancellations, reconciliations and invalid balances.
Net book improvementThe combined movement, not one collections number.
Why it matters
This is the difference between activity reporting and Cash Conversion Momentum: is the system becoming healthier or merely clearing yesterday’s problems while creating tomorrow’s?
Management action
Review cohort realization and rollover alongside collections targets.