2026 edition
Annual cash flow clarity report
We surveyed 400 finance leaders on the state of receivables. Get full insights in our annual report, learn how uncertainty strains cash flow forecasts and reshapes decision-making, and see how automation restores payment predictability.
Key findings
expect automation to reduce DSO 4+ days, making it a direct lever of working capital
believe automation has reduced payment delays, demonstrating its ability to influence cash timing
say unexpected AR issues force strategic adjustments, suggesting uncertainty is now an operating risk
plan to increase their investment in automation, signalling that today’s returns are just the start
Delayed payments undermine forecasts
Shifting payment behaviors and late payments make if harder for CFOs to forecast and plan confidently.
Operating friction is a strategic business risk
Invoicing, customer communication, payment application, and disputes all contribute to delays, increasing uncertainty and costs.
New research from Versapay and Wakefield, reveals that 69% have seen an increase in late payments over the past 12-months
Automation seen as essential to restoring payment predictability
CFOs expect automation to produce ROI across AR, from forecasting to collections to cash application to reconciliation.
An AI-driven future awaits CFOS
Finance leaders expect to leverage AI and predictive analytics as strategic partners, using both to support strategic decision-making and turn receivables into a competitive advantage.