Constante.

Invoices overdue by more than 90 days

What share of what you are owed has been overdue for more than 90 days. It is the hardest part to collect.

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Issued invoices pending collection, overdue or not.

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How it is calculated

The formula

Invoices overdue by more than 90 days ÷ What your customers owe you

An example

Invoices overdue by more than 90 days4,000 €
What your customers owe you40,000 €

€4,000 ÷ €40,000 = 10.0%

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Informational support tool; it does not constitute financial, accounting or tax advice.