Five places it went. One of them matters.
Click any line to see the working and what you can do about it.
Nearly the whole gap is this one line. You are owed ₹55.08L, of which ₹34.38L has already been outstanding more than a month, and 64.8% of the book sits with a single customer group across CBE, TPR and Kochi.
Stock grew ₹3.04L to fund a business that tripled in size. At 8.7 turns and 42 days of cover this is a reasonable level, not a problem. It is working capital doing its job.
Supplier credit put ₹2.93L back in your pocket. But note the shape of it: you pay in 43 days and collect in 129. You are funding your customers for 86 days out of your own bank balance.
Small balances carried from last year that were cleared this year. Nothing structural.
Your entire fixed asset base is ₹9,600 of computer software against ₹1.55Cr of revenue. Depreciation is therefore almost nothing, and the profit-to-cash gap has essentially no non-cash element.
Stock is fine. Supplier credit is helping. Depreciation is irrelevant. Strip those away and the profit-to-cash gap is almost entirely money your customers are holding.
stays out of the bank, and grows with revenue. At this year's rate a doubling of sales locks up another ₹17L.
lands in the bank within the cure period, which closes the entire gap and needs no change to how you trade.
The highlighted row is the one that matters. Everything above reorders these same lines by how much of the gap each explains, and attaches an action to each. No figure is restated.
Model 2 of 3 · Interactive prototype for the FinLytTech cash flow redesign. Figures from the FY 2021-22 MIS report.