Order-to-cash & DSO benchmark
How much of your revenue is sitting overdue, and what is it costing you? We benchmark your overdue share, bad-debt rate, DSO and cash-application effort against the Atradius 2025 Payment Practices Barometer for your region.
What the market looks like.
| KPI | Market reference | Best-in-class / note | Source |
|---|---|---|---|
| Overdue share of B2B credit sales — US | 43% | Your target: below the regional median | 1 |
| Bad debt — US | 5% of invoice value | — | 1 |
| Overdue share — Western Europe | 47% | — | 2 |
| Bad debt — Western Europe | 6% of invoices | — | 2 |
| Overdue share — Switzerland by sector | Construction 42% · Chemicals 51% · Machinery 54% | Bad debt: 3% / 6% / 7% | 3 |
Late payment is a working-capital problem before it is a P&L problem. AR automation is estimated at USD 3.4–4.8 billion in 2025, growing about 12–13% a year4,5, as e-invoicing becomes mandatory in more than 80 jurisdictions5.
Is this benchmark for you?
Industries
Manufacturing · Wholesale & distribution · Logistics & transport · Professional services · SaaS & tech
Buyer
CFO & finance · CEO & founder
Company profile
20+ employees, B2B
You need it if…
- You sell to businesses on credit terms
- Customers routinely pay after the due date
- Reminders and cash matching run from spreadsheets
What we measure. What you get.
What we measure
- DSO and its trend over 12 months
- Overdue share by ageing bucket and customer segment
- Bad-debt write-offs as % of credit sales
- Unapplied cash and hours spent on cash application
- Dispute volume, causes and time to resolve
What you receive
- Your position vs the Atradius reference for your region
- Working capital you could free, in dollars, per day of DSO
- Collection-sequence and dispute-handling gaps
- Automation roadmap for reminders, reply triage and cash matching
The full order-to-cash & dso study.
Planned contents. Everything behind this page, in depth: the numbers by sector and company size, what top performers do differently, and a model to price your own gap.
- Market size and growth, every analyst estimate reconciled
- KPI quartiles by company size, sector and region
- Original survey data from decision-makers
- Cost-of-the-gap model with worked examples
- How top-quartile companies close the gap
- Solution landscape and a 12-month roadmap
- Self-assessment scorecard
Four steps. No disruption.
Intake call
30 minutes with a senior engineer to agree scope, KPIs and the data we need.
Data, read-only
Exports or read-only access to the systems involved. Nothing is changed.
Analysis
Your numbers placed against the published market references, KPI by KPI.
Readout
Your position, the cost gap in dollars and a costed roadmap to close it.
Reserve this report.
Reserve the order-to-cash & dso industry report, or ask for a custom benchmark on your own data.
- Your position vs the Atradius reference for your region
- Working capital you could free, in dollars, per day of DSO
- Collection-sequence and dispute-handling gaps
Sources
- 1Atradius, Payment Practices Barometer — B2B payment practices trends in the US 2025 (240 US companies). group.atradius.com/knowledge-and-research/reports/b2b-payment-practices-trends-in-the-us-2025
- 2Atradius, Payment Practices Barometer — Western Europe 2025. group.atradius.com/knowledge-and-research/reports/b2b-payment-practices-trends-western-europe-2025
- 3Atradius, Payment Practices Barometer — Switzerland 2025. group.atradius.com/knowledge-and-research/reports/b2b-payment-practices-trends-switzerland-2025
- 4Grand View Research, Accounts Receivable Automation Market (USD 4.79B in 2025, 13.2% CAGR). grandviewresearch.com/industry-analysis/accounts-receivable-automation-market-report
- 5Mordor Intelligence, Accounts Receivable Automation Market (USD 3.44B in 2025, 11.64% CAGR). mordorintelligence.com/industry-reports/accounts-receivable-automation-market