WUSALA
العربيةFree audit
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 23 Sep 2026, 09:00 GSTNext release · 7 Oct 2026Methodology →
Payment Health46.8—DSO National68 d—Overdue B2B40%new basisBad Debt2.0%new basisConstruction DSO96 d—FMCG DSO53 d—Excuse · Cash-flow49%new basisUAE PMI (proxy)55.3▲2.6Payment Health46.8—DSO National68 d—Overdue B2B40%new basisBad Debt2.0%new basisConstruction DSO96 d—FMCG DSO53 d—Excuse · Cash-flow49%new basisUAE PMI (proxy)55.3▲2.6

◆ Preview readings modelled from public sources — Atradius Payment Practices Barometer UAE 2026, with DSO benchmarks still on the 2025 basis because the 2026 edition publishes no numeric DSO; 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

IndexLastPrev. releaseChangeForecastNote
Payment Health Index WPHI46.846.8—47.150 = neutral
DSO — National DSO68 d68 d—69 ddays sales outstanding
Overdue B2B rate OVRD40%——41%2026 basis — not comparable with 2025
Bad-debt write-off BADD2.0%——2.1%2026 basis — not comparable with 2025
Excuse — Cash-flow EXCU49%——49%2026 basis — not comparable with 2025
Index 01 · WPHI

Payment Health Index

Modelled

Derived from public sources and Wusala methodology. Not book data, and not presented as transaction data. Atradius Payment Practices Barometer UAE 2025 · CBUAE · S&P Global UAE PMI.

0 / 150 — ≥150 resolved cases spanning ≥2 quarters

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 23 Sep 2026, 09:00 GST
5250494745baseline 50Feb 25Jun 25Oct 25Feb 26Jun 26Sep 26
Hover the line to inspect · dashed = model forecast
5040.0below baseline
Current reading
PREVIOUS POINT
46.1
FORECAST
47.1
HIGHEST
51.2
LOWEST
45.8
Index 02 · DSO

DSO Benchmark

Modelled

Derived from public sources and Wusala methodology. Not book data, and not presented as transaction data. Atradius Payment Practices Barometer UAE 2025 · CBUAE.

0 / 40 — ≥40 client books, ≥30 invoices per sector cell, no single client >20% of a cell

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—
Healthcare & Pharma74d—
Trading & Wholesale66d—
Logistics & Freight61d—
Professional & ICT57d—
FMCG53d—
Index 03 · EXCU

The Excuse Index

Modelled

Derived from public sources and Wusala methodology. Not book data, and not presented as transaction data. Atradius Payment Practices Barometer UAE 2026.

0 / 250 — ≥250 classified responses, ≥30 per category shown, spanning ≥2 sectors

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.

01Customer cash flow issues49%—
02Banking delays27%—
03Internal approval delays17%—
04Goods or services not as agreed17%—
49%

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

Modelled

Derived from public sources and Wusala methodology. Not book data, and not presented as transaction data. CBUAE · Wusala methodology.

0 / 30 — ≥30 debtors per emirate — suppress thin cells rather than publish them

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 2026, 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 23 Sep 2026, 09:00 GST; the next release is 7 Oct 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.

Request the report →
Sources

Check the inputs yourself.

Every public figure behind these readings comes from one of three places. An index nobody can audit is a claim, not an index, so the sources are linked rather than named in passing.