WUSALA
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Wusala Indexes · Preview edition

How the Emirates pay, indexed.

Three signals built from real recovery data and public macro sources: the Payment Health Index, the DSO Benchmark, and the Excuse Index. Updated on a release calendar, with open methodology.

Live · updated 29 Jul 2026, 14:00 GSTNext release · 15 Aug 2026Methodology →
Payment Health46.8▲0.7DSO National68d▲1Overdue B2B58%Bad Debt8.0%▼0.3Construction DSO96d▲3FMCG DSO53d▼2Excuse · Cash-flow34%▲2UAE PMI (proxy)53.5▲0.4Payment Health46.8▲0.7DSO National68d▲1Overdue B2B58%Bad Debt8.0%▼0.3Construction DSO96d▲3FMCG DSO53d▼2Excuse · Cash-flow34%▲2UAE PMI (proxy)53.5▲0.4

Preview readings modelled from public sources — Atradius Payment Practices Barometer UAE 2025, CBUAE, S&P Global UAE PMI — and Wusala methodology. Live readings begin as Wusala's book and partner network report in.

At a glance

The board

IndexLastPreviousChangeForecastNote
Payment Health Index WPHI46.846.1+0.747.150 = neutral
DSO — National DSO68d66.6d+1.469ddays sales outstanding
Overdue B2B rate OVRD58%58%58%Atradius anchor
Bad-debt write-off BADD8.0%8.3%-0.37.9%share of ledger
Excuse — Cash-flow EXCU34%32%+235%top stated reason
Index 01 · WPHI

Payment Health Index

A single number for the direction of B2B payment behaviour, built like a PMI: above 50 improving, below 50 deteriorating. It weighs on-time rate, DSO drift, dispute rate, and promise-kept rate.

WPHI · 18-month seriesupdated 29 Jul 2026, 14:00 GST
5250494745baseline 50Feb 25Jun 25Oct 25Feb 26Jun 26Sep 26
Hover the line to inspect · dashed = model forecast
5040.0below baseline
Current reading
PREVIOUS
46.1
FORECAST
47.1
HIGHEST
51.2
LOWEST
45.8
Index 02 · DSO

DSO Benchmark

Days-sales-outstanding by sector against the national average of 68 days. See where your sector sits — and where the drift is widening quarter on quarter.

Nat. avg 68d
Construction & Building Materials96d+3d
Healthcare & Pharma74d+1d
Trading & Wholesale66d-1d
Logistics & Freight61d+2d
Professional & ICT57d
FMCG53d-2d
Index 03 · EXCU

The Excuse Index

The reasons debtors actually give for not paying — ranked, and trending. Our most talked-about signal: it tells you which excuses are rising, so you can close the gaps before they cost you.

01Cash flow / awaiting our own customer34%▲2
02Invoice or PO discrepancy19%▼1
03Awaiting internal sign-off / approver15%▲1
04Goods or service dispute12%
05Payment-run / cheque timing11%▼1
06No reason given (avoidance)9%▲1
34%

of non-payment is blamed on “cash flow — awaiting our own customer”, the single most common excuse and rising +2 points. The chain of late payment is exactly what the Wusala Indexes are built to expose.

Geography

Payment health across the seven emirates

A stylised read on where in the UAE payment behaviour is healthiest — and where DSO runs longest. Hover an emirate for its reading.

AUHDXBSHJAJMRAKFUJUAQ
Hover an emirate for its payment-health reading
weaker
healthier

Abu Dhabi and Dubai anchor the healthiest readings, carried by large government-linked and corporate payers. The northern emirates show longer DSO, consistent with a heavier SME and construction-supply mix. As Wusala’s book and partner network grow, this map moves from modelled to measured.

Benchmark your own book →
Methodology & provenance

Honest about what this is — and what it will become.

What it is today

A preview edition. Readings are modelled from public sources — Atradius PPB UAE 2025, CBUAE, S&P Global UAE PMI — combined with Wusala's index methodology. They are directional, not audited book data.

What makes it live

As Wusala runs mandates, anonymised, aggregated payment outcomes replace the modelled inputs. No single client, debtor, or invoice is ever identifiable — only sector, emirate, and age-band aggregates.

Cadence & release

Indices refresh on a stated calendar. This edition is as of 29 Jul 2026, 14:00 GST; the next release is 15 Aug 2026. Every chart carries its own "as of" stamp so you always know how fresh a reading is.

Get the quarterly Payment Practices report

The deep edition — sector tables, emirate detail, and forecasts — delivered each quarter.

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