31
Finance & Controlling

Costing, Margin & Receivables Control

Batch-level standard vs actual costing, landed cost on imported API, product profitability and credit exposure across pharmacies, chains, hospitals and tenders.

Net sales (MTD)
EGP 176.4M
+8.4%vs target 168M
Gross margin
38.6%
-0.7ppAPI cost inflation
Cost variance (MTD)
EGP 4.9M
+1.6Munfavourable
Receivables
EGP 178.3M
DSO 71 days
Overdue > 30 d
EGP 40.7M
5 orders on credit hold
Inventory value
EGP 812M
+6 days118 days of cover

Batch cost — standard vs actual (EGP / 1000 packs)

AI variance agent: API & excipient overrun of 3.7 points is driven by FX on imported Paracetamol API plus a 2.1% yield loss on Line 3 granulation — recommend re-costing the standard and opening a yield CAPA.

Receivables ageing

  • CurrentEGP 96.4M
  • 1–30 daysEGP 41.2M
  • 31–60 daysEGP 18.7M
  • 61–90 daysEGP 12.9M
  • 90+ daysEGP 9.1M
SO-2026-07103
As-Salam International Hospital
SO-2026-07117
Roshdy Pharmacy — Alexandria
SO-2026-07127
Roshdy Pharmacy — Alexandria

Product profitability (top SKUs)

ProductFormRevenue (MTD)Gross marginHealth
Omeprazole 10 mg/5 ml Eye DropsEye DropsEGP 6.2M22%Critical
Omeprazole 20 mg InjectionInjectionEGP 3.8M29%Pending
Atorvastatin 500 mg CapsulesCapsulesEGP 3.6M36%Pending
Amoxicillin 500 mg SachetSachetEGP 6.9M43%Passed
Metformin 20 mg CreamCreamEGP 1.2M24%Critical
Insulin Glargine 20 mg InjectionInjectionEGP 7.6M31%Pending
Losartan 250 mg CapsulesCapsulesEGP 5.1M38%Pending
Salbutamol 10 mg/5 ml SachetSachetEGP 5.7M45%Passed
Metformin 250 mg InjectionInjectionEGP 5.3M26%Critical
Diclofenac 500 mg CreamCreamEGP 3.1M33%Pending

Records & transactions

Customer invoice · Payment / collection · Batch cost entry

No records posted in this module yet. Use “New record” to create one — it is saved to the shared database with an audit entry, recomputed into the KPIs and alarms, and fed to the AI agents as live context.