What payment delinquency means and how to measure yours
Photo: Avila Ops Tecnologia
Delinquency is the amount sold, delivered and unpaid by the agreed date. The rate divides that amount by total receipts due in the period. If R$ 20,000 was due in November and R$ 1,800 did not arrive, monthly delinquency was 9%.
It matters more than it seems. You paid products, shipping and generally taxes on sales never converted to cash. December’s greater cash inflow hides it. January reveals it because debtors prioritize IPVA vehicle tax and school supplies.
How do you calculate without financial software?
List everything due last month: boletos, store-credit installments and monthly service bills. Total it, then total amounts paid by due date or a defined tolerance, such as five days.
Calculate: overdue unpaid total divided by total due, times 100. Repeat for three months for a trend.
Separate payment methods. Pix and cards create little delinquency: Pix precedes delivery, and issuing banks bear card nonpayment risk. Problems live in boleto, store credit and “I will pay next time.” If 90% of delinquency comes from 20% of sales, you know where to act.
What level is acceptable?
There is no universal number; distrust anyone giving one. Delinquency above net profit means nonpayers consume paying customers’ contribution. With a 12% margin and 9% delinquency, three-quarters of profit evaporates.
A building supply store sells R$ 60,000 monthly, half by boleto to builders and small contractors. R$ 3,600 of R$ 30,000 in boletos is over 30 days late. Overall delinquency: 6%. Boleto delinquency: 12%. Limit boleto access without history rather than eliminate it, as Preventing nonpayment at the sale shows.
Measurement begins predictable cash flow.
What to do now
Calculate the last closed month’s delinquency today using due-date records. If above margin, diagnose before the next campaign, including Christmas. Describe your business; the diagnosis is on us: avilaops.com/jornada or contact us on WhatsApp: wa.me/5517997811471.
Frequently asked questions
Does two days late count?
Technically yes. In practice, set a tolerance and consistently measure beyond it for monthly comparison.
Is delinquency the same as bad debt?
No. Delinquency is delay; some is recovered. Bad debt never arrives. Measure separately.
Can I report customers to SPC or Serasa?
Yes, for existing overdue debt. Written notice must precede listing under Consumer Protection Code article 43; the registry sends it, and businesses must subscribe. Negotiation usually works better for small customers.
Turn what you learned into your next step.
Tell us about your company and what you want to improve. We can explore the right tools, integrations or custom project together.