Sales are booked. See what is stopping the cash from arriving.
Revenue can look healthy while cash stays trapped in overdue invoices, broken payment promises, unresolved disputes and unclear follow-up. A focused 21-day engagement that turns receivables data into a prioritised management process: what is collectible, what is blocked, what needs action, and what leadership should escalate now.
21 days · Baseline → Explain → Prioritise → Activate → SystemiseOne ageing bucket. Six different management problems.
Only the first group is simply waiting. The rest need a decision, and four of them are not the customer’s fault.
ILLUSTRATIVE — SYNTHETIC DATA Indexed to a total overdue value of 100, constructed for explanation only. Not client data, not a benchmark, and not an indication of typical collection performance.
Does this sound familiar?
The ageing report is long, but nobody agrees which accounts deserve attention first.
A customer promised to pay on Friday. Friday passed. The promise is buried in an email or a spreadsheet.
Finance says the invoice is overdue. Sales says there is a dispute. Operations says a document is still pending.
The team is chasing many accounts, but the highest-value recoverable cash is not always receiving the most attention.
Leadership asks what cash is likely to arrive this month and receives a number based more on optimism than evidence.
Old receivables deteriorate because nobody clearly owns the next action.
The problem is rarely that overdue invoices exist. It is that management cannot see why the cash is delayed, or what each account actually requires.
The problem is not only ageing.
A single overdue invoice can represent any of the following. They look identical in an ageing bucket and require completely different management responses.
Age alone does not tell management what to do next.
From reporting overdue receivables to managing the actions that convert them
- Management reviews ageing buckets
- Finance chases updates
- Promises live in emails
- Disputes sit between departments
- Ownership is unclear
- Collection forecasts rely on judgement without enough evidence
- Risk becomes visible only after receivables have deteriorated
- Priority accounts
- Overdue value and ageing
- Payment behaviour
- Promise status
- Blockers and dispute status
- Owner and next action
- Escalation
- Expected-cash support where the evidence permits
The change is from reporting overdue receivables to managing the actions that convert receivables into cash.
An ageing report tells you what is late. Management needs to know why.
By the end of the engagement, leadership should be able to answer every one of these from evidence rather than recollection:
- Which accounts deserve immediate attention?
- Where is overdue value concentrated?
- Which customers repeatedly pay late?
- Which payment promises have been missed?
- Which disputes are blocking cash?
- Which blockers are actually internal?
- Which accounts have no clear owner?
- What is the next action?
- What needs escalation?
- Which expected-cash assumptions have evidence behind them?
Cash conversion, narrowly defined.
This engagement covers the path from an invoice or agreed payment milestone, through payment behaviour, blockers and disputes, to cash received. It is not treasury, payables, banking, funding, liquidity management, statutory accounting, taxation, insolvency, legal debt recovery or enterprise cash-flow forecasting.
How the 21-day engagement works
Readiness & Definitions
Day 0A 45-minute working session to agree what we are actually looking at, before any analysis begins.
- Legal entity
- Reporting currency
- AR ledger
- Ageing definitions
- Invoice identifiers
- Customer and account identifiers
- Credit and payment terms
- Payment history
- Collection ownership
- Promise-to-pay information
- Disputes
- Formal legal or insolvency cases to exclude
Baseline & Reconcile
Days 1–5Establish what management can reliably see. No prioritisation yet.
- Current versus overdue
- Ageing concentration
- Customer concentration
- Owner concentration
- Payment history
- Terms versus actual payment behaviour
- Data-quality gaps
- Dispute, credit and documentation issues
Explain & Segment
Days 6–10Separate the accounts that need routine chasing from the ones that need a management decision.
- Habitual late payers
- High-value overdue concentrations
- Broken promises
- Repeatedly moved promises
- Dispute categories
- Documentation blockers
- Internal blockers
- Ownership gaps
- Accounts requiring intervention rather than chasing
Segmentation uses value, ageing, recoverability, blocker type and relationship context. It does not produce a consumer credit-rating score.
Prioritise & Activate
Days 11–17Build a client-owned Priority Collection Action Register. Each account carries the evidence and the decision, not just the balance.
Systemise & Readout
Days 18–21Leave a working system behind, closing with one 90-minute Management Readout for finance plus the relevant commercial and operations leadership.
- Management views
- Operating rhythm
- Escalation rules
- Ownership framework
- Process-fix priorities
- Collections playbook
- Automation-readiness recommendations where justified
Attribution Update
Day 30 after ReadoutOne written follow-up recording what actually moved: cash received, promises fulfilled, promises missed, dispute movement, blocker movement, material ageing change and management-action progress.
What the client receives
Receivables & Cash-Conversion Baseline
Ageing, concentration, deterioration, payment behaviour, payment terms against reality, and where priority is leaking away from the value that matters.
Priority Collection Action Register
Account, overdue value, ageing, recoverability, blocker, owner, next action, escalation and action status. Owned and operated by your team.
Promise-to-Pay & Dispute Intelligence View
Promises due, kept, missed and quietly moved; disputes, documentation gaps and internal blockers — in one place rather than across inboxes.
Customer Payment Behaviour Segmentation
Evidence-based patterns: normally on time, consistently late, promise-dependent, dispute-heavy, administratively blocked. This is a management view of behaviour, not a credit-rating product.
Collections Operating Playbook
Ownership, follow-up rhythm, dispute routing, escalation logic, management cadence, human-control boundaries, process fixes, and selective automation-readiness recommendations.
Conditional: Expected Cash & Management Exception View
A sixth view, provided only where the evidence supports it: sufficient payment history, usable identifiers, and payment patterns stable enough to say something honest about.
Where the evidence is not there
You receive the Management Exception View without expected-cash bands. We will not manufacture a forecast confidence the data cannot carry.
The register management works from
One prioritised list, reviewed on a rhythm, with the blocker and the owner attached to every line.
| Account | Overdue (index) | Age | Promise | Blocker | Owner | Next action | Expected cash | Escalation |
|---|---|---|---|---|---|---|---|---|
| Distributor A | 18.4 | 62d | Promise due | — | Finance | Confirm on due date | Supported | Monitor |
| Enterprise B | 14.1 | 94d | Promise missed | — | Finance | Second missed promise — escalate | Supported | Escalate |
| Institutional C | 11.7 | 120d | — | Dispute | Sales | Route dispute to commercial owner | Not supported | Escalate |
| Franchise D | 8.9 | 47d | — | Documentation | Operations | Issue the pending document | Supported | Monitor |
| Distributor E | 6.2 | 38d | — | Internal blocker | — | Assign an owner before chasing | Insufficient history | Escalate |
| Enterprise F | 4.5 | 29d | Promise due | — | Finance | No action required this week | Supported | Monitor |
ILLUSTRATIVE — SYNTHETIC DATA Constructed for explanation only. Not client data. Nothing here implies a typical collection rate, a typical cash release, a level of forecast accuracy, or any guaranteed recovery.
Your authorised team communicates with the customer.
- Contact your debtors
- Demand payment
- Negotiate settlement
- Issue threats
- Hold credit or suspend service
- Collect funds on your behalf
Yin and Yang Global analyses the receivables process, prioritises management action and helps establish the operating system your team runs. This is not a debt-collection agency, outsourced collections, legal recovery, insolvency work, regulated collection services, accounts-receivable outsourcing, or an AI agent that calls your customers.
How AI is used — and where it stops
AI and analytics may assist
- Ageing analysis
- Payment-pattern detection
- Promise tracking
- Dispute classification
- Account summarisation
- Exception detection
- Prioritisation
- Expected-cash support
- Next-action suggestions
- Draft reminder wording
Humans control
- Debtor communication
- Payment demands
- Credit holds
- Service suspension
- Settlement offers
- Discounts and waivers
- Revised payment terms
- Dispute acceptance
- Legal escalation
- Insolvency action
- Customer-specific commitments
AI assists. Humans remain accountable.
How success is measured — and what we will not claim
Primary movement measures
- Promises due, kept and missed
- Dispute movement
- Blocker movement
- Priority actions completed
- Ownership coverage
- Next-action coverage
- Ageing movement within the priority portfolio
Secondary observed measures
Where the data supports them: cash collected from the priority portfolio, DSO or collection cycle where meaningful, and expected-cash accuracy where sufficient history exists.
Cash received after the intervention is not automatically attributed to us. Where a defensible comparison exists, we use it. Where it does not, we report observed movement rather than caused recovery.
Is this the right starting point?
A good starting point when
- Material B2B, institutional, distributor, franchise or enterprise receivables exist
- Current invoice-level AR data exists
- At least 6 months of payment history exists
- A named finance or collections owner exists
- Finance, sales and operations can collaborate to remove blockers
- Leadership wants to improve receivables-driven cash conversion
Not the right starting point when
- Most sales are prepaid or cash
- Receivables are immaterial
- The leakage happens before the order or invoice
- The requirement is legal debt recovery
- The requirement is insolvency action
- Regulated collection work is required
- The ledger cannot currently be reconciled sufficiently
- The client wants us to run collections continuously
Where the data is too poor to work from, we will recommend explicit data remediation first rather than quietly absorbing it into this engagement and charging for the difference.
What it costs
India · 21-day engagement
- On confirmation
- 50%
- At the Day-21 Readout
- 50%
- Day-30 attribution update
- Included, and not a payment trigger
Public pricing is India only. GCC pricing will be published only after the relevant country variant is cleared and locally price-anchored.
What one engagement covers
- One India-based legal entity
- One primary AR or accounting ledger
- One base reporting currency
- Up to 3,000 open invoice lines
- Up to 150 receivable accounts reviewed at account level
- Up to 60 priority overdue accounts actively worked and tracked
- 6–12 months of payment history, 12 months preferred
- Up to two 45-minute stakeholder interviews
- One 90-minute Management Readout
- One Day-30 attribution update
What we need from you
Required
- Invoice-level AR or ageing export
- Customer and account identifiers
- Invoice date and due date
- Original amount and open amount
- Payment and receipt history
- Payment terms where available
- Credit notes and adjustments where material
- Collection owner
Strongly preferred
- Promise-to-pay records
- Dispute records
- Blocker records
- Collection notes and last action
- Sales or account owner
- Customer segment
If historical promise or dispute records do not exist, we will not invent them. The register is built prospectively from the point the engagement starts.
Included
- Receivables baseline
- Ageing and concentration analysis
- Payment-behaviour analysis
- Promise tracking
- Dispute and blocker analysis
- Priority action register
- Management exceptions
- Collections operating playbook
- Process-fix priorities
- Management Readout
- Day-30 attribution update
Not included
- Contacting your debtors
- Collecting funds
- Debt-collection agency work
- Legal recovery
- Insolvency
- Regulated collections
- Treasury
- Payables
- Banking or funding
- Full cash-flow forecasting
- ERP implementation
- Statutory accounting
- Tax work
- Ongoing managed collections
What this engagement owns — and what it does not
Cash Flow & Collections Intelligence begins only after a commercial obligation to pay exists. Anything earlier on the chain belongs somewhere else, and we do not count the same value pool twice.
We do not blur these boundaries to increase scope.
Start focused. Transform where the evidence leads.
Cash Flow & Collections Intelligence must create standalone value. After the engagement, the choice is yours.
Continue internally
Run the action register and the operating playbook. They are yours, and they work without us.
Repeat periodically
Where a recurring review is commercially useful — after a customer-mix shift, a terms change, or a bad quarter.
Fix a specific process blocker
Only where the evidence identifies one, and only where fixing it is worth more than living with it.
Explore selective automation
Only after process clarity, governance, data readiness and economic justification are all in place. In that order.
Scope broader transformation
Where collections problems turn out to be symptoms of wider issues across sales hand-offs, documentation, commercial processes, operating systems, customer management or management intelligence.
Turn booked revenue into a clearer cash-conversion process.
Bring us the receivables problem, the available finance and customer data, and the cash-conversion outcome management needs to improve. We will determine whether Cash Flow & Collections Intelligence is the right starting point.