One book. Three collection-efficiency figures.Which one is in your board pack?
All cash against this month's dues plus the arrears carried in. The most conservative.
Of what fell due this month, how much was collected this month. The strictest reading.
All cash collected this month against what fell due this month. Passes 100% when arrears come in.
Same loans, same month, same cash. The spread between the lowest and the highest is 31.1 percentage points. None of these is wrong. Only one of them is the one your lenders and your board think they are looking at.
219 accounts are non-performing but not 90 days late. 145 of them have nothing overdue at all.
What a DPD ageing report shows: principal on accounts more than 90 days late.
What IRACP 2025 requires. Higher, because classification does not lift when DPD falls.
Non-performing under IRACP, yet not 90 days late, so a bucket report shows it as current or early.
Both reports are internally correct. Classification does not lift the moment days-past-due falls: an account stays non-performing until the entire arrears are cleared (IRACP 2025, paragraphs 24 and 25), and a restructured account is sub-standard at zero days late for a year (paragraph 52(2)). A lender running its MIS off DPD buckets reports the lower number in good faith.
Data Health and Definitional Audit
We take last quarter's numbers, reconcile them to your loan system and your books, and hand you a findings memo: which definition each reported figure is on, where your DPD and classification disagree, and what it would take to make them agree. Then you decide whether you want the dashboards.
Figures above are from the demo book as at 31 Aug 2026: 17,735 live accounts, ₹660.6 cr outstanding, across 416 branches and 63 month-ends.