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

# Reports and statements

> The aging report, revenue trends, tax summary and customer statements — and what to do with what they tell you.

Reports are only useful if you act on them. This page covers what each one shows and the decision
it should prompt.

## The dashboard

| Figure            | Meaning                 | What it should prompt                                   |
| ----------------- | ----------------------- | ------------------------------------------------------- |
| **Total revenue** | Invoiced in the period  | Compare against last period and against target          |
| **Outstanding**   | Invoiced and unpaid     | Is it growing faster than revenue?                      |
| **Overdue**       | Past due and unpaid     | The number that matters most. Chase it                  |
| **Paid**          | Collected in the period | Compare against invoiced — are you actually collecting? |

Beneath these sit a revenue trend and a breakdown by document status.

## The aging report

The most important report in invoicing. It groups what customers owe by how late it is.

| Bucket         | Meaning          | Action                                          |
| -------------- | ---------------- | ----------------------------------------------- |
| **Current**    | Not yet due      | Nothing                                         |
| **1–30 days**  | Recently overdue | A reminder email                                |
| **31–60 days** | Genuinely late   | A phone call. Email has stopped working         |
| **61–90 days** | Seriously late   | Stop supplying. Escalate to the decision maker  |
| **90+ days**   | At risk          | Formal demand. Assess whether it is collectable |

### How to use it

<Steps>
  <Step title="Open it weekly, on a fixed day">
    Invoicing → Reports → Aging. Consistency matters more than which day.
  </Step>

  <Step title="Start at the oldest">
    Recovery rates fall sharply with age. The 90-day column deserves your attention before the
    7-day one.
  </Step>

  <Step title="Work down the list by amount">
    Within each bucket, largest first.
  </Step>

  <Step title="Record what you were told">
    Note the promise and the date on the invoice, so whoever chases next has the history.
  </Step>

  <Step title="Escalate on a schedule, not on mood">
    Reminder at 7 days, call at 30, stop supply at 60, demand at 90. Apply it consistently and
    customers learn where your line is.
  </Step>
</Steps>

<Warning>
  A growing aging report with healthy revenue is the classic profile of a business that fails.
  Profit on paper does not pay wages. Watch the overdue column at least as closely as the revenue
  column.
</Warning>

## Revenue report

Revenue over time, by day, week or month.

| Use it to            | Look for                                      |
| -------------------- | --------------------------------------------- |
| Spot trends          | Sustained direction, not single-month noise   |
| Identify seasonality | Which months are consistently strong or weak  |
| Plan cash            | What is likely next month based on this month |
| Check against target | Whether you are where you planned to be       |

Remember credit notes reduce revenue in the month they are issued, not the month of the original
invoice. A month with heavy returns will look weaker than the trading justified.

## Tax summary

Tax collected by rate over a period. This is what feeds your tax filings.

<Steps>
  <Step title="Run it for the filing period">
    Match the period exactly to what you are filing.
  </Step>

  <Step title="Check the figures against the return">
    Your tax summary and your ZRA return should agree. If they do not, find out why before filing.
  </Step>

  <Step title="Confirm the rates look right">
    An unexpected amount at a rate you rarely use usually means a line was taxed wrongly.
  </Step>

  <Step title="Keep it as evidence">
    Export it and attach it to the filing. See
    [Documents and evidence](/compliance/documents-and-evidence).
  </Step>
</Steps>

## Customer statements

A statement lists every transaction with one customer and shows the balance.

<Steps>
  <Step title="Open the customer and choose Statement">
    Set the period.
  </Step>

  <Step title="Review it">
    Invoices, credit notes, payments, running balance and aging.
  </Step>

  <Step title="Send it">
    Download as PDF or email directly.
  </Step>
</Steps>

Sending statements monthly to every customer with a balance collects more money than chasing
individual invoices, because the customer sees the whole position at once and it is harder to
argue with.

## Vendor statements

The same in reverse. Use them to reconcile against the vendor's own statement before paying, and
to catch duplicated bills or unapplied credit notes.

## Exporting

Most reports export to Excel or CSV for:

| Purpose                   | Report                             |
| ------------------------- | ---------------------------------- |
| Your accountant           | Revenue, tax summary, aging        |
| Filing evidence           | Tax summary for the period         |
| Board or lender reporting | Revenue and aging                  |
| Your own analysis         | Whatever you need in a spreadsheet |

## A monthly reporting routine

<AccordionGroup>
  <Accordion title="Weekly">
    * Open the aging report
    * Chase everything past 30 days
    * Record what customers promised
    * Reconcile payments against your bank
  </Accordion>

  <Accordion title="Monthly">
    * Send statements to every customer with a balance
    * Review revenue against last month and against target
    * Run the tax summary and reconcile it to your filings
    * Reconcile vendor statements
    * Review recurring schedules
    * Check for failed ZRA transmissions
  </Accordion>

  <Accordion title="Quarterly">
    * Review the aging trend across the quarter — is it improving?
    * Assess whether anything past 90 days is genuinely collectable
    * Review payment terms per customer against actual behaviour
    * Review pricing against margins
  </Accordion>
</AccordionGroup>

## Numbers worth watching

| Measure                                | What it tells you                                             |
| -------------------------------------- | ------------------------------------------------------------- |
| **Days sales outstanding**             | Average days to get paid. Rising means collection is slipping |
| **Overdue as a share of outstanding**  | Higher means your terms are not being respected               |
| **Same-day invoicing rate**            | How much you invoice on the day the work is done              |
| **Credit notes as a share of revenue** | Rising means a problem in delivery, quality or pricing        |

<Note>
  Related: [Recording payments](/invoicing/recording-payments) and
  [Customers and vendors](/invoicing/customers-and-vendors).
</Note>