Cash Flow + Reserves
AR aging and collection pressure
Receivables growing faster than sales means earned cash is not reaching the bank.
Executive lens
A useful brief turns the issue into a decision.
Trap
Trap
Letting 60+ day AR become normal.
Signal
Signal
Ar 60 plus
Move
Move
Review aging weekly
Rule
Rule
Collections is part of operating discipline, not back-office cleanup.
Why it matters
Letting 60+ day AR become normal.
Stakes
Cash is the part of the business that punishes vague thinking. Profit can look fine while payroll, taxes, receivables, equipment, and deposits pull cash in different directions.
Why it gets missed
Owners usually look at the bank balance because it is immediate. The balance is real, but it does not explain what has already been promised. In this case, the practical trap is simple: letting 60+ day ar become normal..
Field pattern
Follow the leak to the operating behavior that caused it. Pricing, scope, rework, collections, overtime, marketing quality, and recurring overhead each need a different fix.
Numbers to watch
The metric is useful only when it changes behavior.
Ar 60 plus
Highlights receivables that are old enough to become operating risk.
Dso
Measures the speed from invoice to collection.
Ar growth
Shows whether receivables are growing faster than the business can absorb.
Operating moves
What to make visible before the next decision.
Move 01
Review aging weekly
Move 02
Assign owner to each stale balance
Move 03
Fix billing cadence if AR keeps growing
Owner questions
Use the brief in a real review.
1
If ar 60 plus moved this week, what decision would change?
2
Which person, process, or rule owns review aging weekly?
3
What would make this number untrustworthy right now?
4
If nothing changes for 90 days, what gets harder for the owner?
Interactive model
See the principle in numbers
More invoices
+50%
More payroll
+42%
More equipment pressure
+36%
More working capital
+48%
More management load
+45%
Reality check
A 50% sales goal is a 50% operating-system question.
Before chasing the number, decide what has to change.
JGC Hub gives cash a job: operating floor, taxes, growth reserve, debt, distributions, and decisions that depend on the next trough.
Start with the system
Make this visible in the operating rhythm.
The brief explains the idea. JGC Hub gives you the categories, rules, and review cadence to keep it from drifting.