Trusted by 10,000+ Businesses

Ageing of Debtors and Creditors Certificate in Pune

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: Verify Credentials →

Documents: debtor and creditor ledgers, invoice register, sales and purchase data.

Fees: starting from INR 2,499 (Exl GST and Govt. Charges), UDIN-verified.

Use: due diligence (PE / acquirer) and lender working-capital appraisal.

Timeline: 1 to 3 working days; express where ledgers are clean.

10,000+ clients served | 4.9 average rating | 50,000+ documents delivered | 15+ years of experience.

Call +91 945 945 6700 Email Us WhatsApp Us

15+ YearsIndustry Experience

CA & CSCertified Experts

4.9

Based on 500+ reviews

Get Free Consultation

Talk to a CA/CS expert today

Full Name

Phone Number

City

Service Needed

Our team will get back to you shortly. No spam.

Real Stories from Real People

Hear how teams across industries use Patron to save time, cut costs, & stay in control.

I've had an outstanding experience working with my CA - Patron Accounting. Their professionalism, attention to detail, and timely communication made the entire process seamless and stress-free.

I'm glad that I was able to connect with Patron. They took the minimum time to do the calculations based on the details provided by me and were really helpful throughout the process.

Really a fantastic experience with Patron Accounting especially Shubham, he was extremely great. Knowledgeable person who deserves the 5 star for smooth handling of all documentation.

Patron Accounting gives the best service related to all account handling of our firm. I am blessed and extremely happy that Patron Accounting assigned us a dedicated point of contact.

I have called Patron to file ITR for my 5 family members. I worked with Shubham Junjunwala and Amin Jain. It was a smooth process. They understand basics very well and respond promptly.

From the very beginning, their approach has been highly professional, prompt, and solution-oriented. Every interaction reflected their deep knowledge and commitment to helping clients.

Very proficient and professional staff. Do fantastic job and instant response. Strongly recommended engaging them for all accounting needs specially for startups and growing businesses.

I contacted them to file the ITR. Shubham was the POC for me and he was really very professional and giving prompt responses. Highly recommend them for tax and compliance work.

Sunny Ashpal

Director - Demandify Media

Anjanay Srivastava

Founder - Hunarsource Consulting

10,000+Businesses ServedGST compliance and litigation support across India.

15+Years ExperienceDeep expertise in IP registration, GST & business compliance.

50,000+Documents FiledReturns, appeals, and filings handled accurately.

4.9★Client RatingTrusted by entrepreneurs, startups, and growing businesses.

ISO CertifiedProfessional standards and documented processes.

SSL SecureYour financial and business data is fully protected.

Ageing of Debtors and Creditors Certificate in Pune: Overview

📌 TL;DR - Ageing of Debtors and Creditors Certificate Services at a Glance

An ageing of debtors and creditors certificate is a CA-certified age-wise analysis of a business's receivables and payables, grouped into buckets such as 0-30, 31-60, 61-90, and over 90 days. It is used in due diligence and for bank working-capital appraisal, and carries a UDIN.

When a private equity investor or strategic acquirer evaluates a Pune business, or when a bank assesses a working-capital limit, the age profile of receivables and payables tells a story the balance-sheet totals hide. An ageing certificate breaks debtors and creditors into time buckets, flags overdue and doubtful amounts, and is certified by a CA.

It supports due-diligence analysis of cash conversion and drives the eligible book debts behind drawing power. This page explains the buckets, both use cases, and how Patron Accounting prepares and certifies it.

Parameter	Detail
What it is	CA-certified age-wise analysis of receivables and payables
Buckets	0-30, 31-60, 61-90, and over 90 days
Debtors	Money owed to the business (receivables)
Creditors	Money the business owes (payables)
Used for	Due diligence and bank drawing power / CMA
Starting fee	INR 2,499 (Exl GST and Govt. Charges)

Content is reviewed quarterly for accuracy.

What Is an Ageing of Debtors and Creditors Certificate

Definition: It is a certificate issued by a Chartered Accountant presenting an age-wise classification of a business's sundry debtors and creditors as on a date, grouped by how long each amount has been outstanding.

Receivables and payables are sorted into age buckets - commonly 0-30, 31-60, 61-90, and over 90 days, or longer bands such as over six months. For debtors, this shows which customer dues are current and which are overdue or doubtful; for creditors, it shows how long supplier dues have remained unpaid. The CA certificate typically states the total sundry debtors, the age-wise breakup, the eligible versus doubtful amounts, and a declaration that the balances arose from genuine business transactions, with an 18-digit UDIN.

The certificate draws on the business's books of account and, for entities, audited financials. It is a core artifact in both financial due diligence and lender working-capital appraisal.

Key Terms for Ageing of Debtors and Creditors Certificate:

Typical ageing buckets:

0-30 days: current dues - healthy and eligible.
31-60 days: slightly overdue - generally eligible.
61-90 days: overdue - often the eligibility cut-off.
Over 90 days: sticky or doubtful - usually excluded from drawing power.

Age Buckets UDIN-Verified

Who Needs It and When

An ageing certificate is needed when:

A PE investor or strategic acquirer runs financial due diligence on a target.
A bank assesses or renews a working-capital limit and needs eligible book debts.
Drawing power must be computed, where only debtors within the cover period count.
A CMA submission or stock-and-book-debt statement needs an age-wise debtor base.
Management or an auditor reviews collection efficiency and supplier payment discipline.

What Patron Accounting Delivers

Service	What We Do
Age-wise classification	Age-wise classification of debtors and creditors into standard buckets.
Doubtful-amount flagging	Identification of overdue, sticky, and doubtful amounts.
Eligible book-debt computation	Eligible book-debt computation aligned to the lender's cover period (often 90 days).
DSO / collection commentary	DSO and collection commentary for due-diligence use where required.
CA certificate	CA certificate with the genuine-transaction declaration and 18-digit UDIN.
Format alignment	Format aligned to the bank, investor, or acquirer requirement.

Our Process

Step-by-Step Process

How we move from reconciled ledgers to a bucketed, UDIN-backed ageing certificate ready for a lender or a deal room.

Step 1

Confirm purpose and date

Confirm the purpose (due diligence or lender) and the reference date and bucket structure required.

Purpose fixedBuckets set

Scope01

Step 2

Collect ledgers

Collect debtor and creditor ledgers, the invoice register, and sales and purchase data.

Ledgers inRegisters ready

Ledgers02

Step 3

Verify balances

Verify balances under SA 500 (Audit Evidence) and SA 505 (External Confirmations), reconciling to the books.

SA 500/505Reconciled

Verify03

Step 4

Classify into buckets

Classify each outstanding amount into the correct age bucket and flag doubtful items.

BucketedDoubtful flagged

Classify04

Step 5

Compute eligibility / DSO

Compute eligible book debts for the lender, or DSO and concentration analysis for due diligence.

Eligible baseDSO computed

Analyse05

Step 6

Issue the certificate

Issue the certificate with the genuine-transaction statement and UDIN, in the required format.

Certificate issuedUDIN added

Issued06

Documents Checklist

Document	Why it is needed
Debtor (receivable) ledger	Age-wise receivable analysis
Creditor (payable) ledger	Age-wise payable analysis
Invoice and sales register	Invoice-date based ageing
Purchase register	Creditor ageing base
Bank statements	Collection and payment verification
Audited financials (for entities)	Reconciliation base

Common Challenges and How We Solve Them

Challenge	Impact	How Patron Accounting Solves It
Old debtors counted as eligible	Drawing power overstated.	We exclude receivables beyond the cover period from the eligible base.
Doubtful debts hidden in totals	Risk missed in DD or lending.	We surface sticky and doubtful amounts, which matters in due diligence and lending.
Ledger not reconciled	Certificate cannot be relied on.	We reconcile debtor and creditor ledgers to the books before certifying.
Wrong bucket structure	Format rejected by bank or investor.	We align the buckets to the bank's or investor's required format.

Fees

Fee Component	Amount
Patron Accounting Professional Fees	Starting from INR 2,499 (Exl GST and Govt. Charges)
Mid-market norm (context)	Roughly INR 2,000 to 4,000 for an ageing certificate
Government / statutory charges	No prescribed government fee for the certificate; UDIN generation is free on the ICAI portal

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free Ageing of Debtors and Creditors Certificate consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Time Taken

Stage	Estimated Timeline
Standard issuance	1 to 3 working days from reconciled ledgers
Express	Where the books are clean
Detailed DD ageing	DSO and concentration analysis may take a little longer

Standard issuance is 1 to 3 working days from receipt of reconciled ledgers, with express turnaround where the books are clean. Detailed due-diligence ageing with DSO and concentration analysis may take a little longer.

Key Benefits

Benefits of Professional Issuance

Credible DD narrative

A clear age profile that supports a credible due-diligence narrative.

Optimised drawing power

Correct eligible book debts that protect and optimise drawing power.

No hidden bad debts

Doubtful and sticky amounts surfaced, avoiding surprises for lenders and acquirers.

Accountable CAs

ICAI-registered CAs accountable under the Chartered Accountants Act, 1949.

Why Pune Businesses Choose Patron Accounting

10,000+ clients served, 4.9 average rating, 50,000+ documents delivered, 15+ years of experience. Our Pune team supports founders, CFOs, and lenders across Hinjewadi, Baner, Kharadi, and Hadapsar with deal-ready and bank-ready ageing analysis.

With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves businesses across India - both in-person and remotely.

Debtors Ageing vs Creditors Ageing

Aspect	Debtors ageing	Creditors ageing
Shows	Receivables owed to you	Payables you owe
Reveals	Collection speed, bad debts	Payment discipline, dues
Lender use	Eligible book debts for DP	Netting in DP / risk
DD use	DSO, cash conversion	Supplier reliance, Sec 43B(h)

Related Services

Online Accountant Service - clean ledgers that feed the ageing.
Statutory Audit Services - audited base for entities.
Stock Audit - bank inspection of stock and book debts.
Net Worth Certificate for Business Loan - paired for credit appraisal.
Turnover Certificate - related banking certificate.

Standards and Practice Framework

Age-wise classification: receivables and payables grouped by outstanding period, with eligible and doubtful amounts identified.
Drawing power eligibility: lenders typically count only debtors within the cover period (often 90 days), excluding older dues.
Genuine-transaction declaration: the CA certifies the balances arose from genuine business transactions and are a true extract from the accounts.
SA 500 and SA 505: govern the verification of balances and external confirmations.
Chartered Accountants Act, 1949 and ICAI UDIN mandate: govern the certification and require an 18-digit UDIN. See the ICAI and verify on the ICAI UDIN portal.

What is an ageing of debtors and creditors certificate?

It is a Chartered Accountant's certificate presenting an age-wise classification of a business's sundry debtors and creditors as on a date, grouped by how long each amount has been outstanding, typically into 0-30, 31-60, 61-90, and over 90 day buckets. It identifies eligible and doubtful amounts and declares that the balances arose from genuine business transactions, with an 18-digit UDIN for verification.

Why do banks need a debtor ageing certificate?

Banks fund working-capital limits against receivables, but they only treat current debtors as good security. They typically count only debtors within a cover period, often 90 days, when computing drawing power, and exclude older or doubtful dues. A CA-certified ageing certificate gives the bank the eligible book-debt figure it needs and confirms the receivables are genuine, supporting drawing power and CMA appraisal.

How is a debtor ageing certificate used in due diligence?

In financial due diligence, a private equity investor or strategic acquirer uses the debtor ageing to assess how quickly the business converts revenue into cash, the proportion of overdue or doubtful receivables, and customer concentration. The creditor ageing shows supplier payment discipline and reliance. Together they reveal working-capital quality and risks that balance-sheet totals alone hide, informing valuation and deal terms.

What are ageing buckets?

Ageing buckets are time bands into which outstanding amounts are grouped based on how long they have been unpaid, commonly 0-30, 31-60, 61-90, and over 90 days, with some certificates using longer bands such as over six months. Splitting receivables and payables this way shows which dues are current, which are overdue, and which are doubtful, making collection priorities and credit risk clear at a glance.

What is the difference between debtors and creditors ageing?

Debtors ageing analyses receivables, the money customers owe the business, and reveals collection speed and bad-debt risk. Creditors ageing analyses payables, the money the business owes suppliers, and reveals payment discipline and how long dues have remained outstanding. Both are used side by side to understand working capital, and a single ageing certificate often presents both with their respective buckets.

How fast can Patron Accounting issue it in Pune?

For Pune businesses with reconciled debtor and creditor ledgers ready, we typically issue the ageing certificate within one to three working days, with express turnaround where the books are clean. Detailed due-diligence ageing with DSO and concentration analysis may take a little longer. We align the buckets to the bank's or investor's format and work both in-person and remotely across the city.

Quick Answers

Shows: age-wise buckets of receivables and payables, with doubtful amounts flagged.
Used for: due diligence and lender drawing-power / CMA appraisal.
Starting fee: INR 2,499 (Exl GST and Govt. Charges).

Keep the Ageing Ready for Deals and Renewals

Deal timelines and loan-renewal dates do not wait. A clean, CA-certified ageing certificate, with eligible book debts identified and doubtful amounts flagged, keeps a due-diligence process and a working-capital appraisal moving and avoids last-minute disputes over collateral quality. Keeping debtor and creditor ledgers reconciled makes issuance fast.

Get your debtors and creditors ageing certificate - Call +91 945 945 6700 or request a free quote on WhatsApp.

Get Your Ageing Certificate in Pune

The age profile of receivables and payables is where working-capital quality and credit risk become visible. A CA-certified ageing certificate gives PE investors, acquirers, and lenders a verified, bucketed view, identifies eligible book debts for drawing power, and flags doubtful dues. For any deal or credit assessment, it is a small document that carries significant weight.

10,000+ clients | 4.9 rating | 50,000+ documents | 15+ years. Book a free consultation today.

📞 Call +91 945 945 6700 💬 WhatsApp Us ✉️ Email Us

Book a Free Consultation - No Obligation.

Ageing Certificate Across India

CA-certified debtors and creditors ageing in Pune and other major cities.

Related Services

End-to-end support for working capital and due diligence

Online Accountant Service

Net Worth for Business Loan

Content Created: 8 June 2026 | Last Updated: | Next Review: 8 September 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed periodically. Ageing and working-capital practice is stable; we review annually and on any change in lending norms or ICAI requirements.

AY 2026-27 ITR filing is live - get your taxes filed accurately by CAs. CA-Assisted ITR Filing Open →