Payable Financing:

Payable financing is one of the credit options that is directed towards businesses and helps them raise funds as and when required. Like any other funding option, payable finance accompanies a set of features and benefits, which allow enterprises to gauge its usefulness and limitations better.

The increasing popularity of fintech platforms has opened up a vast array of opportunities for businesses, especially the MSME sector. Invoice financing is one such option that helps a business maintain its cash flow requirements.

What Is Payable Financing?

Fundamentally, payable financing is a buyer-led supply chain financing programme. With the help of this technique, vendors of a corporate or organisation can raise funds through unpaid invoices/accounts receivables.

It enables businesses to provide funds to their suppliers by offering discounts on receivables before the due date. This financing option is also referred to as – trade credit, vendor financing and supplier finance, among others.

Parties Involved In Payable Financing

There are 3 distinct parties involved in a payable financing arrangement, namely – 

  1. Buyer (serves as an anchor-party)
  2. Supplier 
  3. Finance provider

How Does Payable Finance Work?

Generally, when a business receives products/services, they have around 30-90 days to pay their vendors or suppliers. Businesses who are vendors to large corporations can avail the option to raise funds via payable financing. 

Under this financing programme, suppliers sell their accounts receivables and get an early but discounted payout from a finance provider. The creditworthiness of buyers plays an essential role in this financing option as financiers factor in the same to provide funds without recourse to the supplier (seller).

As per this arrangement, the buyer (business/corporate) pays the outstanding principal amount to the financier on maturity. Typically, payable finance services are availed by large corporate, medium-sized buyers and non-investment-grade buyers. 

Features Of Payable Financing

The most noteworthy features include –

  • Risk - This financing option is subject to several risks including – default on buyer’s part, seller’s dilution, operational risk and risk of double financing, among others. Nonetheless, leading financiers are adept at mitigating such risks quickly.
  • Asset Allocation - Distribution of assets is achieved through – securitisation of trade receivables, syndications, funded and unfunded risk partaking or via credit insurance policies. 
  • Documentation - Concerned parties, i.e. finance providers and buyers, enter into a service agreement. It states that the buyer has agreed to pay the outstanding accounts payable and invoices. Also, the seller and financier enter into Receivables Purchase Agreement as per which the seller extends an assignment right to the financier.
  • Payout Option - Businesses have the option to pay the dues in instalments and carry out the same from a portion of the firm’s earnings. 

Benefits Of Payable Financing:

The payable financing option is a discreet funding option. By ensuring on-time payouts, it helps to optimise operational activities of both buyer and supplier.

These are the significant benefits of payable financing –

  • For Buyers
  • It extends flexibility on payout and commercial terms.
  • It promotes optimisation of liquidity.
  • Improves the quality of operational activities. 
  • Stabilises the supply chain to a great extent.
  • The funding option facilitates easy procurement of products, ensures the efficient and sustainable management of resources.
  • For Suppliers
  • It improves their cash flow flexibility and estimation.
  • Enables suppliers to optimise their working capital.
  • Serves as an alternative to business loans.
  • Proves useful in sustaining a long-period of non-payment.
  • Facilitates early collection through the discounting method.

Nonetheless, the funding option has its limitations too. It proves challenging for start-ups to obtain this financing option and requires the concerned parties to go through a lengthy documentation process.

Difference Between Payable Financing And Invoice Financing

Parameter

Payable Financing

Invoice Financing 

Key component 

Accounts payable is a crucial component as funds are raised against it.

Funds are raised against accounts receivable.

Usage 

It helps to pay accounts payable early at a discounted rate. 

It helps businesses to receive advance payment against their accounts receivable. 

Collection

The financier is responsible for collecting outstanding accounts payable.

Businesses are responsible for collecting outstanding invoices. 

Parties involved 

Buyer, supplier and financier

Seller and financier.

Confidentiality 

There is not such confidentiality as both the buyer and seller are a part of this arrangement. 

It is usually confidential, as the corporate is seldom aware of the arrangement. 

Payables Finance for Increasing Financial Flexibility

Payables financing is a strategy that businesses can use to maximize financial flexibility. It involves optimizing the management of accounts payable, which are the amounts owed to suppliers for goods and services received. By effectively managing payables, businesses can improve their cash flow and enhance their overall financial position.

Here are some key ways to maximize financial flexibility with payables financing -

1) Negotiating favorable terms

When establishing contracts with suppliers, businesses should aim to negotiate favorable payment terms. This may include longer payment periods, discounts for early payments, or flexible installment plans. By securing more favorable terms, businesses can improve their cash flow and maintain better control over their financial resources.

2) Implementing automation and digitization

Leveraging technology solutions for accounts payable processes can streamline operations and reduce manual errors. Automation can help in accelerating invoice processing, improving accuracy, and enhancing overall efficiency. Digitization also enables better visibility and tracking of payables, allowing businesses to make more informed financial decisions.

3) Utilizing supply chain financing

Supply chain financing programs enable businesses to optimize their cash flow by leveraging their position within the supply chain. This type of financing allows businesses to extend their payment terms with suppliers while providing the suppliers with early payment options. By stretching out payment terms, businesses can free up working capital and enhance financial flexibility.

4) Exploring invoice financing

Invoice financing, also known as accounts receivable financing, involves selling unpaid invoices to a third-party financier at a discounted rate. This provides immediate cash flow for the business, enabling them to access funds that would otherwise be tied up in receivables. By converting accounts receivable into cash, businesses can enhance their financial flexibility and fund their operations more effectively.

5) Monitoring cash flow and working capital

It's essential for businesses to closely monitor their cash flow and working capital positions. Regularly analyzing payables, receivables, and inventory levels can help identify areas where improvements can be made. By actively managing working capital and optimizing the cash conversion cycle, businesses can maximize their financial flexibility and improve overall financial health.

6) Building strong supplier relationships

Maintaining strong relationships with suppliers is crucial for successful payables financing. Open and transparent communication can facilitate negotiations for favorable payment terms and early payment discounts. Building trust and reliability with suppliers can also lead to more flexible arrangements, such as supplier financing options or extended payment periods.

As an alternative for maintaining working capital, suppliers may choose invoice discounting services from KredX and shorten the working capital cycle successfully. Such funding options help businesses raise funds within 24 to 72 hours* at attractive terms of service and simple requirements. 

Faqs

It is computed by adding the opening and closing balance of accounts payable of a given year; the outcome is then divided by 2.

It is also referred to as days’ purchases in accounts payable. It helps to assess the relationship between credit purchases and payments. Also, it comes in handy for measuring the average number of days an entity takes to pay its suppliers.

Bills payable is the actual invoice that serves as a request for payment made on behalf of vendors. On the other hand, accounts payable is a category in a firm’s general ledger that calculates the current liabilities.

It is a financial measure that helps to ascertain the rate at which a firm pays its suppliers within a given period. It can be described as a short-term liquidity measure.

It is computed by adding all the credit purchases and dividing it by the average balance of accounts payable for a given period. The payment requirement may vary from one supplier to another as it depends on their financial standing and size.

On the balance sheet accounts payable is treated as a current liability and is recorded accordingly.