Revenue & Debt
Creditor Ageing Profile
Outstanding creditor balances aged across standard bands.
Why Creditor Ageing Reveals Distress
A creditors book that is ageing past 30 and 60 days is one of the clearest indicators that an entity is using suppliers as an unauthorised source of credit and is heading toward a liquidity wall. The AGSA reads creditor ageing alongside the going-concern assessment, because unpaid creditors are real obligations that will demand cash the entity may not have. AuditPro Core ages outstanding creditor balances across standard bands so management sees the true settlement profile, not just the period-end total.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Total Creditors
R 486 m
▲ 14% YoY
Creditors > 90 Days
R 168 m
35% of book
Current (0-30)
R 214 m
44% of book
Disputed Balances
R 31 m
under review
Creditors by Ageing Band (R m)
Creditor Ageing Detail
| Ageing Band | Amount (R m) | Share % | Suppliers |
|---|---|---|---|
| 0-30 days | 214 | 44.0% | 412 |
| 31-60 days | 64 | 13.2% | 138 |
| 61-90 days | 40 | 8.2% | 84 |
| 91-120 days | 58 | 11.9% | 61 |
| 121+ days | 110 | 22.7% | 97 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Creditor ageing bands
Payables are grouped by how long they have been outstanding. A profile concentrated in older bands shows the entity is delaying payment and likely breaching the 30-day rule.
Completeness of payables
Distressed entities sometimes withhold invoices to flatter the year-end position. A complete ageing profile, reconciled to the ledger, is the basis for confirming payables are not understated.
Liquidity implication
Each band is a future cash demand. Reading the ageing against available cash shows whether the entity can actually meet its obligations as they fall due.
How AuditPro Core Bridges the Gap
- Reconciliation: the aged creditors listing reconciles to the payables control account, confirming completeness and accuracy of the profile.
- Continuous monitoring: the ageing refreshes as invoices and payments post, showing whether the book is being cleared or allowed to drift older.
- Exception workflow: balances ageing beyond policy are flagged for payment scheduling or query resolution.
- Audit-ready export: the creditor ageing exports for the payables note, the 30-day compliance report and the going-concern file.
Key Takeaways
- Ageing concentrated in older bands signals reliance on supplier credit and distress.
- Reconcile the listing to the control account to confirm payables are complete.
- Read the profile against available cash to test ability to settle.
- A worsening creditor age is an early going-concern warning.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.