Finance CTO Assistant connects to your ERP with read-only access and answers questions on revenue, cost, cash and receivables. Every figure comes with its period, basis and source documents.
Yes, but it tightens in mid-December. Group cash is projected to fall to US$0.62 million in week 7 (14–20 December), below your US$1 million floor, as US$1.9 million of supplier payments fall due before the two largest receipts arrive.
$4.86MGroup cash today
$0.62MProjected low, week 7
$1.9MSupplier payments due that week
Projected group cash, next 13 weeks (US$M)
Your floor, US$1.0M
4.861
2
3
4
5
6
0.627
8
9
10
11
12
13
Suggested next stepFor your decision
Move one US$0.45 million resin payment back by two weeks; week 7 then holds at about US$1.07 million, above the floor. Chase Vermeer’s oldest invoice, US$460,000 and 68 days since issue, in November.
Basis: bank balances, open receivables and payables of all three entities, as at 31 October 2026. Collection dates follow each customer’s actual payment days over the past 12 months; intercompany flows are excluded.
Why did group margin drop in Q3?
2,317 sales and cost lines cited
Group gross margin fell from 24.1% to 21.6%. Input costs in Indonesia account for 1.6 of the 2.5 points, a shift towards lower-margin US orders for 0.6, and pricing for the remaining 0.3.
21.6%Group gross margin, Q3
−2.5ptsChange from Q2
+11%Unit input costs, Indonesia
Gross margin bridge, Q2 to Q3 (%)
24.1%Q2
−1.6Input costs
−0.6Order mix
−0.3Pricing
21.6%Q3
Axis starts at 20%
Suggested next stepFor your decision
Two Indonesian resin contracts renewed in September at 11% above August prices. Re-tender both before they renew in January, and reprice US quotes at current freight rates.
Basis: general ledgers and sales detail of all three entities, Q2 and Q3 2026, intercompany sales eliminated. Freight not assigned to orders is allocated by revenue.
What did the group actually earn this year?
3 ledgers and 486 intercompany entries cited
Consolidated net profit for January to October is US$2.38 million. The three entities report US$2.71 million between them; the US$0.33 million difference is unrealised profit on intercompany sales, which is eliminated.
$2.38MConsolidated net profit, Jan–Oct
$3.40MIntercompany revenue eliminated
$0.33MUnrealised profit eliminated
Profit by entity and eliminations (US$M)
Entity
Revenue
Net profit
Books kept in
Singapore
14.20
1.36
SGD
Indonesia
6.85
0.84
IDR
China
4.12
0.51
CNY
Eliminations
−3.40
−0.33
Group
21.77
2.38
Suggested next stepFor your decision
Indonesia booked one US$18,400 intercompany invoice in October that Singapore recorded in September. It has been eliminated on the Singapore side. Align the two ledgers before month-end close.
Basis: general ledgers of all three entities, 1 January to 31 October 2026, translated at each month’s document rates; intercompany balances matched on both sides before elimination.
Are customers paying more slowly?
412 invoices and receipts cited
Yes. Average collection time over the past three months is 51 days, up from 36 in the first half. Almost all of the change comes from two customers: Vermeer, from 35 to 62 days, and Lindqvist, from 30 to 49. Others are unchanged.
51daysAverage days to collect, last 3 months
36daysFirst half of 2026
46%Two customers’ share of receivables
Days to collect by customer, weighted by amount
Customer
First half
Last 3 months
Receivable
Vermeer (NL)
35
62
US$1.28M
Lindqvist (SE)
30
49
US$0.62M
Other 23
40
41
US$2.23M
All customers
36
51
US$4.13M
Suggested next stepFor your decision
Vermeer’s oldest invoice has been open 68 days. Check whether they are waiting on shipping or inspection documents, and write Lindqvist’s payment terms into the next contract.
Basis: sales invoices and receipts, January to October 2026, counted from invoice date.
Northbridge Group and its entities are fictional. The questions, answers and brief are prepared examples; all figures are synthetic.
From ledger to answer
Read
Pulls journals, invoices and payments through a read-only API or an export file.
Normalise
Aligns dates, counterparties and currencies, and removes duplicates.
Interpret
Identifies the period, entity and basis the question refers to.
Compute
Calculates every figure line by line in code. Nothing is estimated by a model.
Answer
Returns a conclusion, the key figures and their source documents.
We build the normalisation, accounting-basis and calculation layers in-house, for trading businesses that run multiple entities and currencies. Language models only interpret questions and draft the wording.
A monthly brief, written from the books
Prepared after each month-end close from the closed ledgers: what changed, why, and what needs your decision. Included from the Pro plan.
Management brief
October 2026
Northbridge Group · Consolidated Prepared 6 November · October closed
RevenueUS$2.50M+5.9% vs September
Net profitUS$0.28M+4.9% vs September
Group cashUS$4.86M−8.1% vs September
ReceivablesUS$4.13M+11.9% vs September
Revenue and gross margin, last 12 monthsRevenue (US$M)Gross margin
N2025
D
J2026
F
M
A
M
J
J
A
S
O
21.4%
This month
Collections are slowing: 51 days on average over three months, against 36 in the first half, concentrated in Vermeer and Lindqvist.
Input costs in Indonesia are 11% above August, taking 1.6 points off Q3 gross margin.
Cash tightens in mid-December: week 7 is projected at US$0.62 million, below your US$1 million floor.
For your decision
Whether to move one US$0.45 million resin payment back by two weeks.
Whether to reprice US quotes at current freight rates.
Data and access
Read-only access. No records are written or changed.
Every answer states its basis: the period, and whether it counts invoices or collections.
Customer, vendor and staff names are replaced with codes before reaching any model, and restored in the answer.
No payments, journal entries or tax filings. Those stay with your finance team.
Connects to Accurate Online, Kingdee, Yonyou, SAP Business One, Odoo, QuickBooks and Xero, or works from Excel and CSV exports.
Pricing
Billed per 31-day period in US dollars, with no automatic renewal. Each period begins on the day your account is activated; setup time is not billed.