Customer Concentration
Identify customers representing an outsized share of revenue.
- General ledger alone
- Compares with last year
How the result is read
A customer absent last year, large this year and paying slowly is the double signal this sheet ranks for. Concentration is also reported as a finding on its own: dependence on a few customers bears on recoverability and on going concern even where every balance is clean.
The worksheet, on the demo engagement
Customer Concentration, as the application draws it for Harrow Precision Engineering Ltd, the fictional demo engagement — one row per counterparty on the sell side.
Bars past the 80% line are shaded back. The line is cumulative share of total revenue.
- Portfolio DSO
- 56 days
- >10% customers
- 3
Zephyr DSO 203 — 4,000 sits in 90+ bucket.
Result grid5 rows
| Customer | Revenue | % of Rev | Cum % | AR Balance | DSO |
|---|---|---|---|---|---|
| Apex Retail | 14,800 | 23.1% | 23.1% | 3,400 | 84 |
| Northwind Co | 9,600 | 15.0% | 38.1% | 1,480 | 56 |
| Zephyr Ltd (new) | 7,200 | 11.2% | 49.3% | 4,000 | 203 |
| Delta Mfg | 5,100 | 7.9% | 57.2% | 760 | 54 |
| All others | 27,500 | 42.8% | 100.0% | 200 | — |
In the application
Customer Concentration is filed under Revenue & receivables, index letter C. "Run all analyses" runs it with every other analysis the ledger can answer. The worksheet states the population it tested on its face — or "Not applicable" with the reason when a column it depends on is empty — and the Excel workbook the engagement exports files it under C, beside an index of the source files with their SHA-256 fingerprints.
Read it with
Run your next audit file test without the Excel crash.
One free engagement to evaluate, valid 60 days. The ledger never leaves the machine.
- 20 minutes
- Runs on a fictional engagement
- No client data required