Accounts Payable (A/P) Aging Summary Report
Analysis & Insights

Executive Summary

The A/P Aging Summary report reveals that total outstanding payables are $3,476,913.38 as of the reporting date. The vast majority of these payables are current or less than 90 days past due, with only a minor portion (>90 days overdue).

• Current A/P (not overdue): $18,219.82
• 30 days overdue (5/23/2025 - 6/21/2025): $2,666,939.19
• 60 days overdue (4/23/2025 - 5/22/2025): $259,178.10
• 90 days overdue (3/24/2025 - 4/22/2025): $530,000.00
• >90 days overdue (before 3/24/2025): $2,576.26

Major contributors to A/P include Volkshimer Inc. ($1.23M), Charles Schwab ($874K), Koyoto Enterprise ($209K), Advertising World ($491K), and Outback Kangs ($203K).

Key Ratios & Performance Indicators

KPI / Ratio	Value	Meaning
Total Payables Outstanding	$3,476,913.38	Total amount owed to all vendors as of report date.
Percentage Current (<30 days)	76.7%	Share of A/P not yet overdue or <30 days past due. Healthy if high.
Percentage Overdue (>30 days)	23.3%	Share of A/P overdue & increasing risk. Should be <25% if possible.
Proportion >90 days overdue	0.07%	Very low; indicates strong repayment management for very overdue A/P.
Largest Vendor Exposure	Volkshimer Inc.: $1,226,468.14 (35.3%)	Dependency on/tied cash flow to a single vendor represents concentration risk.

• Note: Ratios such as A/P Turnover and Days Payable Outstanding (DPO) require COGS or Total Supplier Purchases, which are not included in this report.

Vendors & Transactions of Interest

Vendor / Transaction	Open Balance	Details
Volkshimer Inc.	$1,226,468.14	Largest single A/P balance, all in 30-day overdue bucket.
Charles Schwab	$874,000.00	Second largest, with $24,000.00 in 60-day overdue.
Koyoto Enterprise	$208,564.16	Significant, all in 30-day overdue bucket.
Advertising World	$491,394.00	Unusual activity: $500,000 in 90-day overdue, negative $50,000 in 60-day overdue (potential error or credit).
UKRA	($47,268.80)	Negative balance (likely credit due or overpayment).
Claudia Goebeling	($305.00)	Negative balance; possible credit note or overpayment.
Spencers LLC	($1,769.54)	Credit balance, warrants investigation.
Frees Electronics	$399.00	Entirely >90 days overdue. Worth following up.

• High balances: 3 vendors (Volkshimer, Schwab and Koyoto) make up over 70% of A/P—concentration risk & possible negotiation leverage or vulnerability.
• Credit balances (negative A/P): Should be reconciled and refunded or applied to future invoices.
• Isolated aged items: Frees Electronics and HM Customs & Excise 15 with small but old balances.
• Advertising World: Large, offsetting credits and debits, deserves review for data accuracy or dispute.

Risk Assessment & Trends

• Positive: Almost all A/P is either current or less than 90 days past due (99.9% of balance). Good A/P management.
• Negative/Caution:
  • Heavy vendor concentration. Top 3 vendors = $2.3M (67% of total A/P).
  • Several negative balances—sign of possible data/reconciliation issues.
  • Small amounts outstanding >90 days: Take prompt action to resolve.
  • Anomalies in “Advertising World” ($50K credit, $500K overdue)—requires investigation.

Actionable Insights

• Review large vendor exposures: Consider negotiating payment terms or consolidating purchases to manage risk.
• Investigate and clear negative balances with UKRA, Claudia Goebeling, Spencers LLC.
• Address aged items: Reach out to Frees Electronics, HM Customs & Excise 15, and Knowledge Sessions Inc.
• Review integrity/anomalies in “Advertising World” for potential credits, disputes, or double postings.
• Monitor the small but overdue items to maintain strong vendor relationships and avoid credit holds.

Visualizations