AR Portfolio Risk Dashboard

NovaTech Solutions • Enterprise SaaS • $180M ARR • Credit Portfolio Health & Aging Risk Segmentation

As of March 31, 2025
D&B Scores: Refreshed Mar 28, 2025
RESERVE ADEQUACY: 87% RETAIL VERTICAL: HIGH RISK North-Star: Expected Loss Rate Target <0.80% | Current: 0.92%
Expected Loss Rate
0.92%
+0.18% vs Q4
90+ Day AR %
11.4%
+2.8pp M/M
Tier C Migration Rate
22%
+13pp vs Baseline
Reserve Adequacy
87%
-8pp Feb Low
Risk-Adjusted DSO
48.2
-1.3d Q/Q
Delinquency Migration Matrix by Credit Tier (Last 90 Days)
Current
1–30 Days
31–60 Days
61–90 Days
90+ Days
Tier A
94%
4%
1%
0.5%
0.5%
Tier B
86%
9%
3%
1.2%
0.8%
Tier C
68%
18%
8%
4%
2%
Retail Vert.
61%
22%
10%
5%
2%
HIGH RISK Retail vertical migration rate: 22% (1–30 to 31–60) vs 9% portfolio baseline. Budget freeze impact detected in Q4 cohort.
Credit Limit Utilization vs Payment Behavior Score
Portfolio Expected Loss Rate (Rolling 12 Months)
At-Risk Accounts — Top 18 by Expected Loss Contribution
Customer Industry Tier AR Balance Days Overdue Behavior Score Utilization % Expected Loss Status
RetailCo Inc Retail C $284,000 78 42 97% $18,200 Credit Hold
FashionHub LLC Retail C $192,000 62 51 89% $11,500 Escalation
QuickServe Systems Hospitality C $156,000 48 58 82% $9,800 Monitoring
Apex Manufacturing Manufacturing B $412,000 34 68 76% $8,900 Review
BuildTech Corp Construction C $138,000 55 54 91% $8,100 Escalation
MegaMart Stores Retail B $328,000 41 62 71% $7,400 Review
Digital Ventures Inc Technology C $118,000 67 46 94% $7,200 Credit Hold
ServicePro Network Services B $245,000 29 71 64% $5,600 Good
New Account Delinquency Rate (First 90 Days)
Industry Vertical AR Risk Concentration Index
Reserve Adequacy Ratio
87%
Target: ≥95% • Gap: -8pp
Credit Hold Metrics
Hold Trigger Rate
8.2%
+1.4pp M/M
Avg Release Cycle Time
12.4d
-2.1d vs Q4
Active Holds
34
$4.2M Total AR
Dispute Rate by Segment
90+ Day AR as % of Total by Credit Tier
Credit Policy Exception Trend
Data Sources
• ERP Customer Master & AR Aging
• D&B Credit Scores (Refreshed Mar 28)
• Dispute Logs & Payment History
• Industry Benchmark: Peer SaaS Cohort
Key Insights
• Retail vertical delinquency spiked post-Q4 budget freeze
• Tier C migration rate 22% vs 9% baseline
• Reserve adequacy dipped to 87% in Feb (critical)
• Peer SaaS benchmark expected loss: 0.60%
Actions Required
• Increase bad debt reserve by $1.8M to reach 95%
• Reduce Tier C 90+ concentration by 25% in Q2
• Trigger proactive holds for utilization >85%
• Review retail vertical credit limits