Spend Analysis — Payment Terms Optimization & Cash Flow Leverage

Centara Consumer Goods • $406M Total Payables Spend • FY24 Target: $18.5M Working Capital Release

Avg DPO (Actual)
37.4
days
-14.6d vs target
Target DPO
52.0
days
Industry benchmark
WC Released YTD
$8.2M
+44% vs target
Dynamic Disc. ROI
11.2%
vs 6.8% WACC
+440bps spread
Early Pay Capture
68%
+12pp QoQ
Invoice Cycle Time
4.2
days avg
-0.8d vs LY

DPO Gap Opportunity Waterfall — Path to 52-Day Target

Working Capital Release Progress by Category

Dynamic Discounting Yield Capture Trend

Payment Terms Consistency Index

72
out of 100
28% of suppliers have non-standard terms

SCF Platform Enrollment

31%
supplier enrollment
Target: 65% by Q4

Rebate Capture Rate

76%
of entitlements
$1.8M uncaptured opportunity

Payment Terms & Opportunity Register — Top 15 Categories

Rank Category Spend ($M) Current DPO Target DPO Gap (d) WC Opp ($M) Status
1IT Hardware$38.22852-24$2.91Priority
2Professional Services$84.63252-20$2.34Priority
3Marketing Services$52.13552-17$1.86In Progress
4Facilities Management$29.43052-22$1.62Planned Q3
5Logistics & Freight$67.83852-14$1.48In Progress
6MRO Supplies$18.72552-27$1.24Priority
7Packaging Materials$41.34252-10$1.06Negotiated
8Contract Manufacturing$93.24852-4$0.82In Progress
9Raw Materials$124.54552-7$0.74Negotiated
10IT Software & SaaS$22.93145-14$0.67Planned Q3

Top Uncaptured Rebate Opportunities

Payment Run Consolidation Impact

Implied Interest Rate on Payables

8.4%
Effective cost of early payment discounts foregone
0% WACC: 6.8% 20%

DPO Trend — 12-Month Rolling

Treasury Integration

Current WACC 6.8%
Revolving Credit Rate 7.2%
Credit Utilization 42%
Interest Savings YTD $0.51M

Supplier Performance

SCF Active Suppliers 147
Avg Discount Taken 2.4%
Supplier Acceleration Rate 18%
Discounting Vol. (Q2) $28.4M

Operational Efficiency

Payment Runs/Month 8.2
Consolidation Ratio 3.1x
Automation Rate 84%
Exception Rate 6.2%