Working Capital Dashboard
Days Sales Outstanding (DSO) tracking across the receivables book
Source: Sample dataset · 240 invoices (6 mo)
Base currency, as stored. No conversion applied.
Management takeaway
Latest closed month, targets and current trajectory
Monthly summary — September 2026
Latest closed month · auto-generatedDSO closed September 2026 at 71.2 days, 9.0 days above budget of 62.2 days (unfavourable). Versus the same month last year, DSO was 10.1 days lower (81.3 days).
- Baltic Medical Supply: +3.6 days to portfolio DSO vs budget. Own DSO of 171.6 days is 61.6 days above its 110-day budget. 1.2m DKK is more than 60 days past due, 15% of the open balance.
- Greenfield Wholesale Pharma: +2.3 days to portfolio DSO vs budget. Own DSO of 163.4 days is 43.4 days above its 120-day budget. 1.5m DKK is more than 60 days past due, 26% of the open balance.
- Rigshospitalet: -2.5 days to portfolio DSO vs budget. Own DSO of 49.0 days is 16.0 days below its 65-day budget. 1.9m DKK of past-due invoices was collected during the month.
- Skåne Regional Health: -4.6 days to portfolio DSO vs last year. 2.0m DKK of past-due invoices was collected during the month.
On the current run-rate, DSO trends to 70.1 days by December, 10.1 days above the 60-day target. From 71.2 days at the latest close, closing the 11.2-day gap requires about 3.7 days of improvement per month.
Portfolio position
Headline working-capital measures across the receivables book
Aggregate DSO
Current position
74.9 days
Trailing 90 days · vs ~56 days weighted terms
DSO vs budget
Performance variance
+12.7 days
Accounts receivable
Current position
52.5m DKK
Open balance across all customers
Overdue balance
Current position
12.2m DKK
23% of open AR is past due
Credit sales (6 mo)
Current position
130.3m DKK
18 active customers
Performance trend
Current-year movement, prior-year comparison and receivables aging
DSO trend — this year vs last year
Month-end AR against trailing 90-day credit sales, same months one year earlier dashed
Aging of overdue AR
Open balance by days past due
Customer risk
Risk distribution and the accounts driving portfolio DSO
Customers & revenue by RAG status
65.2m DKK revenue · 16.4m DKK open
8.6m DKK revenue · 3.2m DKK open
56.6m DKK revenue · 33.0m DKK open
What is driving DSO
Revenue-weighted contribution of each customer to the 74.9-day aggregate
- Greenfield Wholesale PharmaRed+11.0 days
- Baltic Medical SupplyRed+10.0 days
- Rigshospitalet GroupGreen+8.3 days
- Oslo UniversitetssykehusRed+7.3 days
- Aarhus UniversitetshospitalRed+6.0 days
Budget exceptions
Customers furthest from their collection targets
Budget vs actual — furthest off target
Customer DSO against budgeted DSO. Positive variance = collecting slower than plan.
| Customer | Budget | Actual | Variance (days) | Status |
|---|---|---|---|---|
| Greenfield Wholesale Pharma | 120 days | 190.1 days | +70.0 days | +70.0 days· Behind plan |
| Baltic Medical Supply | 110 days | 156.9 days | +46.9 days | +46.9 days· Behind plan |
| Helsinki Care Logistics | 75 days | 118.9 days | +43.9 days | +43.9 days· Behind plan |
| Oslo Universitetssykehus | 64 days | 82.7 days | +18.7 days | +18.7 days· Behind plan |
| Tallinn Distribution OÜ | 80 days | 90.0 days | +10.0 days | +10.0 days· Behind plan |
| Apotek Hjärtat Norden | 42 days | 51.8 days | +9.8 days | +9.8 days· Behind plan |