> ## Documentation Index
> Fetch the complete documentation index at: https://help.kuverbooks.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Understand Business Financial Metrics on Your Dashboard

> Track payables, receivables, average customer spend, and average supplier spend in Kuvera Arc to stay on top of cash flow and financial risk.

The Business Financial Metrics section gives you a concise view of your business's financial health without running full reports. Use it to monitor what your business owes, what customers owe you, and how money is moving through both sides of your operation.

## What this section includes

<Frame caption="Business Financial Metrics section on the dashboard" />

<CardGroup cols={2}>
  <Card title="Payables" icon="file-invoice-dollar">
    The total outstanding amount your business owes to suppliers for goods or services received on credit.
  </Card>

  <Card title="Receivables" icon="hand-holding-dollar">
    The total outstanding amount customers owe your business for sales made on credit or deferred payment.
  </Card>

  <Card title="Average Spent by User" icon="user">
    The average amount each customer spends per transaction.
  </Card>

  <Card title="Average Spent on Supplier" icon="truck">
    The average amount your business spends per supplier.
  </Card>
</CardGroup>

<Info>
  Review these metrics together for the clearest view of cash flow, collections, supplier obligations, and spending patterns.
</Info>

## Payables

Payables represent the total amount your business currently owes to suppliers. This figure increases when you purchase on credit and decreases when supplier payments are made.

<Frame caption="Payables metric" />

<AccordionGroup>
  <Accordion title="Purchasing on credit is increasing">
    Rising payables may mean your business is purchasing more inventory or services using supplier credit terms.
  </Accordion>

  <Accordion title="Outgoing cash pressure is growing">
    If payables increase faster than available cash, upcoming supplier payments may put pressure on cash flow.
  </Accordion>

  <Accordion title="Supplier obligations are accumulating">
    Payables that remain high for long periods may indicate that supplier balances are not being cleared quickly enough.
  </Accordion>
</AccordionGroup>

<Warning>
  High and growing payables without active management can create cash shortages and make it harder to meet supplier payment deadlines.
</Warning>

## Receivables

Receivables represent the total amount customers currently owe your business. This figure increases when sales are made on credit and decreases when customers settle their balances.

<Frame caption="Receivables metric" />

<AccordionGroup>
  <Accordion title="Cash is tied up in collections">
    High receivables may mean a large portion of your revenue has not yet been collected as cash.
  </Accordion>

  <Accordion title="Customers are taking longer to pay">
    If receivables keep rising, review whether customers are settling invoices within the expected payment period.
  </Accordion>

  <Accordion title="Liquidity may be lower than revenue suggests">
    Strong sales can still create cash pressure if payments are delayed.
  </Accordion>
</AccordionGroup>

<Note>
  High receivables can look like strong sales, but they are not available cash until collected. Review receivables alongside bank and cash balances.
</Note>

## Average customer spend

Average Spent by User shows the average transaction or spending value per customer. It helps you understand how much each customer contributes to revenue on average.

<Frame caption="Average Spent by User metric" />

<CardGroup cols={2}>
  <Card title="Customer behavior" icon="users">
    Understand how much customers typically spend when they buy from your business.
  </Card>

  <Card title="Transaction size" icon="receipt">
    Benchmark typical transaction values and compare them over time.
  </Card>

  <Card title="Revenue opportunity" icon="arrow-trend-up">
    Identify opportunities to increase revenue through pricing, bundling, promotions, or upselling.
  </Card>

  <Card title="Performance tracking" icon="chart-line">
    Monitor whether average customer value is improving, declining, or staying stable.
  </Card>
</CardGroup>

<Tip>
  If average customer spend is lower than expected, review pricing, promotions, product bundling, and upsell opportunities.
</Tip>

## Average supplier spend

Average Spent on Supplier shows the average amount your business spends per supplier. It helps you understand how purchasing is distributed across your supplier base.

<Frame caption="Average Spent on Supplier metric" />

<CardGroup cols={2}>
  <Card title="Supplier distribution" icon="truck">
    Understand which suppliers receive the largest share of your purchasing budget.
  </Card>

  <Card title="Purchasing concentration" icon="chart-pie">
    Identify whether spending is concentrated with only a small number of suppliers.
  </Card>

  <Card title="Dependency risk" icon="triangle-exclamation">
    Assess whether your supplier base is diversified enough to reduce disruption risk.
  </Card>

  <Card title="Cost control" icon="money-bill">
    Monitor supplier spending patterns to keep purchasing costs under control.
  </Card>
</CardGroup>

<Warning>
  A high average spend on a small number of suppliers may indicate over-reliance. If those suppliers face disruptions, procurement and inventory continuity could be affected.
</Warning>

## Interpret the metrics together

These metrics are most useful when reviewed together instead of separately.

<CardGroup cols={2}>
  <Card title="High payables + low receivables" icon="triangle-exclamation">
    Supplier obligations are growing faster than customer collections. Cash pressure may increase if this imbalance is not addressed.
  </Card>

  <Card title="High receivables + strong sales" icon="clock">
    Sales volume may look healthy, but delayed collections can keep available cash lower than revenue suggests.
  </Card>

  <Card title="Low average customer spend" icon="arrow-trend-down">
    Customers may be making smaller or less frequent purchases, limiting revenue growth even when customer counts are stable.
  </Card>

  <Card title="High average supplier spend" icon="truck">
    Purchasing may be concentrated with fewer suppliers, increasing cost exposure and supply chain dependency.
  </Card>
</CardGroup>

<Info>
  A balanced financial position means money coming in and money going out are managed well across customers, suppliers, and operations.
</Info>

## Use this section day to day

Use this section as a quick financial control panel during routine dashboard reviews.

<AccordionGroup>
  <Accordion title="Assess cash flow strength">
    Compare payables and receivables to understand whether near-term cash flow is healthy or under pressure.
  </Accordion>

  <Accordion title="Manage financial risk early">
    Watch for rising obligations, delayed customer payments, or supplier concentration before they become larger issues.
  </Accordion>

  <Accordion title="Review revenue quality">
    Use average customer spend to understand whether customers are generating enough value per transaction.
  </Accordion>

  <Accordion title="Monitor supplier spending">
    Use average supplier spend to keep purchasing costs visible and identify dependency risks.
  </Accordion>

  <Accordion title="Plan follow-up actions">
    Open Finance, Sales, or Purchase when a metric needs deeper review.
  </Accordion>
</AccordionGroup>

<CardGroup cols={3}>
  <Card title="Review Finance" icon="building-columns" href="/finance/bank">
    Check bank accounts, payables, receivables, and financial records.
  </Card>

  <Card title="Review Sales" icon="receipt" href="/sales/sales-invoice">
    Check customer invoices, payments, and sales activity.
  </Card>

  <Card title="Review Purchase" icon="cart-shopping" href="/purchase/purchase-order">
    Check supplier documents, purchase orders, bills, and obligations.
  </Card>
</CardGroup>