Threshold Alert Scorecard

1 · Status Board

Trigger 1

🟢

Cash Balance

$2,107,303

Coverage: 2.2× monthly opex
🟡 Amber < $1,427,123 (1.5× opex) | 🔴 Red < $200,000

Protocol: Draw scenario from 13-Week Builder; freeze discretionary spend.

Trigger 2

🟢

Top-Customer A/R Concentration

6.6%

Nightingale Senior Center — $127,507 of $1,922,692 total A/R
🟡 Amber > 15% | 🔴 Red > 25%

Protocol: Credit review; collection call; consider deposit terms.

Trigger 3

🟢

DSO (Days Sales Outstanding)

34.3 days

Trailing 3-mo revenue: $1,683,029/mo
🟡 Amber > 45 days | 🔴 Red > 60 days

Protocol: Collections sprint on top-10 overdue; review terms.

Trigger 4

🔴

Inventory Days on Hand

118.0 days

Inventory: $2,721,961 ÷ Monthly COGS: $692,083
🟡 Amber > 75 days | 🔴 Red > 100 days

Protocol: Slow-mover review; purchasing freeze on overweight categories.

Trigger 5

🔴

Overdue A/P

44.3%

$583,605 overdue of $1,318,347 total A/P (88 bills)
🟡 Amber > 5% | 🔴 Red > 15%

Protocol: Treasury review — liquidity vs. process failure diagnosis.

Trigger 6

🟢

Approval Backlog Age

5 days

1 VendBill pending ($190) | 0 SalesOrds pending
🟡 Amber > 14 days | 🔴 Red > 30 days

Protocol: Escalate to approver's manager; check approver availability.

Trigger 7

🟢

>90-Day A/R Share

0.3%

$5,603 over 90 days of $1,922,692 total A/R (2 customers)
🟡 Amber > 20% | 🔴 Red > 35%

Protocol: Reserve adequacy review; write-off candidates to controller.

Scorecard Overview

2 · Alert Detail — 🔴 Active Breaches

🔴

Trigger 4 — Inventory Days on Hand

118.0 days · RED threshold: >100 days · Breach by 18.0 days

Inventory Asset Balance$2,721,961

Trailing 3-Mo COGS$2,076,248

Monthly COGS (avg)$692,083

Inventory Days (raw)118.0 days

Amber threshold75 days

Red threshold100 days

Breach magnitude+18.0 days above red

Hygiene noteNo adjustment needed — no unattributed rows

Inventory Accounts Included

Account ID	Account Name
10	Inventory
119	Inventory : Inventory Returned Not Credited
127	Inventory : Inventory In Stock
281	Inventory : Inventory In Transit
336	External Inventory In Transit

⚠ Response Protocol: Initiate slow-mover review across all inventory categories. Implement purchasing freeze on overweight SKUs. Escalate to operations/supply-chain lead for root-cause analysis (demand shortfall vs. over-ordering vs. receiving backlog). Target: reduce to <100 days within 30 days.

🔴

Trigger 5 — Overdue A/P

44.3% of total A/P · RED threshold: >15% · Breach by 29.3 percentage points

Total Open A/P$1,318,347

Overdue A/P (past due)$583,605

Overdue Bill Count88 bills

Overdue % of Total A/P44.3%

Amber threshold5.0%

Red threshold15.0%

Breach magnitude+29.3 pp above red

Query basisVendBill status='A', duedate < today, ABS(foreignamountunpaid)

Severity Assessment

At 44.3%, nearly half of all open vendor bills are past due. This is a severe breach — 2.95× the red threshold. The scale (88 bills, $583K) suggests a systemic issue rather than isolated late payments.

Diagnostic Questions

Is this a liquidity issue (cash insufficient to pay) or a process failure (bills not being processed/approved on time)?
Are the 88 overdue bills concentrated with specific vendors or spread broadly?
Is there a payment run backlog or approval bottleneck upstream?
Cash balance is $2.1M — sufficient to clear the $583K overdue if liquidity is not the constraint.

⚠ Response Protocol: Immediate treasury review to diagnose liquidity vs. process failure. If process: identify approval/payment run bottleneck and clear within 5 business days. If liquidity: model cash deployment against 13-Week Builder. Vendor relationship risk: contact top overdue vendors proactively. Target: reduce overdue % to <15% within 14 days.

3 · A/R Composition — Supporting Data

Top 10 Customers by Open A/R

#	Customer	Open A/R	% of Total	>90 Days
1	Nightingale Senior Center	$127,507	6.6%	—
2	Whole Markets	$127,110	6.6%	—
3	Acme Produce Market	$109,865	5.7%	—
4	Dubois Candy Emporium	$100,025	5.2%	—
5	Oozz Incorporated	$94,975	4.9%	—
6	Underwood Produce Market	$79,514	4.1%	—
7	Shuffle's Grocery	$79,191	4.1%	—
8	Baxter Elementary School	$78,487	4.1%	—
9	Vinder Commercial Cleaners	$73,428	3.8%	—
10	Chatter's Candy Counter	$61,193	3.2%	—
Total (62 customers)		$1,922,692	100%	$5,603

>90-Day A/R — Customers at Risk

Only 2 customers have invoices past 90 days. Total exposure: $5,603 (0.3% of A/R). Well within green thresholds.

Customer	Open A/R	>90 Days
Dabtype Ltd.	$2,938	$2,938
Diam LLP Associates	$2,665	$2,665

Hygiene note: No unattributed A/R rows detected. Raw and adjusted values are identical — no dual reporting required for Triggers 2, 3, or 7.

4 · Run-Over-Run Panel

📋

No prior run was supplied. This is the baseline run. State transitions will appear here on subsequent runs when a prior summary is provided.

#	Trigger	Current Value	Current State	Prior Value	Prior State	Δ	Transition
1	Cash Balance	$2,107,303	🟢	—	—	—	Baseline
2	Top-Customer A/R Conc.	6.6%	🟢	—	—	—	Baseline
3	DSO	34.3 days	🟢	—	—	—	Baseline
4	Inventory Days	118.0 days	🔴	—	—	—	Baseline
5	Overdue A/P	44.3%	🔴	—	—	—	Baseline
6	Approval Backlog Age	5 days	🟢	—	—	—	Baseline
7	>90-Day A/R Share	0.3%	🟢	—	—	—	Baseline

To enable delta tracking on the next run, supply this run's summary: 2 RED (T4: 118.0d, T5: 44.3%), 5 GREEN (T1: $2.1M/2.2×, T2: 6.6%, T3: 34.3d, T6: 5d, T7: 0.3%).

5 · Watchlist — Green Triggers Within 10% of Amber

✅

No triggers in the watchlist zone this run.

All green triggers are comfortably below their amber thresholds. Closest approaches: DSO at 34.3d (amber at 45d — 76% of threshold) and Top-Customer Concentration at 6.6% (amber at 15% — 44% of threshold). No early-warning flags required.

6 · Definitions Appendix

All thresholds are DEFAULT — not yet user-ratified. Definition changes since last run: None (baseline run).

Trigger 1 — Cash Balance DEFAULT

Metric: Cumulative TAL balance on all Bank-type accounts, posting transactions only.
Formula: SUM(tal.amount) WHERE a.accttype='Bank' AND t.posting='T'
Coverage ratio: cash ÷ (trailing_3mo_opex ÷ 3)
Current value: $2,107,303 | Coverage: 2.2× monthly opex ($951,416/mo)

Amber: Cash < 1.5× monthly opex = $1,427,123
Red: Cash < $200,000 (absolute floor)
State: 🟢 GREEN
Direction: — (baseline)
Protocol: Draw scenario from 13-Week Builder; freeze discretionary spend.

Trigger 2 — Top-Customer A/R Concentration DEFAULT

Metric: Largest single customer's open A/R as % of total open A/R.
Formula: MAX(customer_ar) ÷ SUM(all_ar)
Source: transaction WHERE type='CustInvc' AND foreignamountunpaid>0
Hygiene: No unattributed rows — raw = adjusted.

Amber: >15% | Red: >25%
Current: Nightingale Senior Center at 6.6% ($127,507 / $1,922,692)
State: 🟢 GREEN
Protocol: Credit review; collection call; consider deposit terms.

Trigger 3 — DSO (Days Sales Outstanding) DEFAULT

Metric: Total open A/R ÷ average monthly revenue × 30.
Formula: (SUM(foreignamountunpaid) ÷ (trailing_3mo_revenue ÷ 3)) × 30
Revenue basis: SUM(-tal.amount) WHERE a.accttype='Income', trailing 3 months.
Monthly revenue: $1,683,029

Amber: >45 days | Red: >60 days
Current: 34.3 days (raw = adjusted — no hygiene distortion)
State: 🟢 GREEN
Protocol: Collections sprint on top-10 overdue; review terms.

Trigger 4 — Inventory Days on Hand DEFAULT 🔴 BREACH

Metric: Inventory asset balance ÷ monthly COGS × 30.
Formula: (SUM(tal.amount on inventory accounts) ÷ (trailing_3mo_COGS ÷ 3)) × 30
Inventory accounts: IDs 10, 119, 127, 281, 336 (accttype='OthCurrAsset', inventory-named)
COGS basis: SUM(tal.amount) WHERE a.accttype='COGS', trailing 3 months.

Amber: >75 days | Red: >100 days
Current: 118.0 days — $2,721,961 ÷ $692,083/mo × 30
Breach: 18.0 days above red threshold
State: 🔴 RED
Protocol: Slow-mover review; purchasing freeze on overweight categories.

Trigger 5 — Overdue A/P DEFAULT 🔴 BREACH

Metric: Past-due open vendor bills as % of total open A/P.
Formula: SUM(ABS(foreignamountunpaid) WHERE duedate<today) ÷ SUM(ABS(foreignamountunpaid))
Source: transaction WHERE type='VendBill' AND status='A'
Note: ABS() applied per hard rules (VendBill amounts are credit-normal).

Amber: >5% | Red: >15%
Current: 44.3% — $583,605 overdue / $1,318,347 total (88 bills)
Breach: 29.3 pp above red threshold
State: 🔴 RED
Protocol: Treasury review — liquidity vs. process failure diagnosis.

Trigger 6 — Approval Backlog Age DEFAULT

Metric: Oldest pending-approval transaction age in days.
Formula: MAX(TRUNC(SYSDATE) - TRUNC(trandate)) WHERE (type='VendBill' AND status='D') OR (type='SalesOrd' AND status='A')
VendBill status 'D': Pending approval | SalesOrd status 'A': Pending approval

Amber: >14 days | Red: >30 days
Current: 5 days (1 VendBill pending, $190 value; 0 SalesOrds)
State: 🟢 GREEN
Protocol: Escalate to approver's manager; check approver availability.

Trigger 7 — >90-Day A/R Share DEFAULT

Metric: A/R invoices with duedate >90 days past due as % of total A/R (adjusted basis).
Formula: SUM(foreignamountunpaid WHERE SYSDATE-duedate>90) ÷ adjusted_total_AR
Adjusted basis: Excludes unattributed rows (none found this run — raw = adjusted).
Hard rule: Both raw and adjusted reported per scorecard policy.

Amber: >20% (adjusted) | Red: >35% (adjusted)
Current: 0.3% adj / 0.3% raw — $5,603 over 90 days (2 customers)
State: 🟢 GREEN
Protocol: Reserve adequacy review; write-off candidates to controller.

Sonar AI — Threshold Alert Scorecard · Run: 2026-07-25 · Cadence: Weekly
Data source: NetSuite SuiteQL (live, authenticated) · Math: evalJs (single block)
Trigger version: v1.0 (baseline) · Definition changes: None

All thresholds are DEFAULT — ratify via policy review to lock definitions.
Next scheduled run: 2026-08-01 · Supply prior summary for delta tracking.

⚡ Threshold Alert Scorecard