wip

app/DTO/EntityReportDTO.php

         public string $id,
         public ?AgingBucketDTO $aging = null,
         public ?EntityBalanceDTO $balance = null,
+        public ?PaymentMetricsDTO $paymentMetrics = null,
     ) {}
 }

app/DTO/PaymentMetricsDTO.php

+<?php
+
+namespace App\DTO;
+
+readonly class PaymentMetricsDTO
+{
+    public function __construct(
+        public int $totalDocuments,
+        public ?int $onTimeCount,
+        public ?int $lateCount,
+        public ?int $avgDaysToPay,
+        public ?int $avgDaysLate,
+        public string $onTimePaymentRate,
+    ) {}
+}

app/DTO/ReportDTO.php

         public ?AccountBalanceDTO $overallTotal = null,
         public ?AgingBucketDTO $agingSummary = null,
         public ?EntityBalanceDTO $entityBalanceTotal = null,
+        public ?PaymentMetricsDTO $overallPaymentMetrics = null,
         public array $fields = [],
         public ?string $reportType = null,
         public ?CashFlowOverviewDTO $overview = null,

app/Enums/Accounting/DocumentEntityType.php

             self::Vendor => 'Vendor Balance Summary',
         };
     }
+
+    public function getPaymentPerformanceReportTitle(): string
+    {
+        return match ($this) {
+            self::Client => 'Client Payment Performance',
+            self::Vendor => 'Vendor Payment Performance',
+        };
+    }
 }

app/Enums/Accounting/DocumentType.php

 use App\DTO\DocumentLabelDTO;
 use Filament\Support\Contracts\HasIcon;
 use Filament\Support\Contracts\HasLabel;
+use Illuminate\Support\Str;
 
 enum DocumentType: string implements HasIcon, HasLabel
 {
         };
     }
 
+    public function getPluralLabel(): ?string
+    {
+        return Str::plural($this->getLabel());
+    }
+
     public function getIcon(): ?string
     {
         return match ($this->value) {

app/Filament/Company/Pages/Reports.php

 use App\Filament\Company\Pages\Reports\BalanceSheet;
 use App\Filament\Company\Pages\Reports\CashFlowStatement;
 use App\Filament\Company\Pages\Reports\ClientBalanceSummary;
+use App\Filament\Company\Pages\Reports\ClientPaymentPerformance;
 use App\Filament\Company\Pages\Reports\IncomeStatement;
 use App\Filament\Company\Pages\Reports\TrialBalance;
 use App\Filament\Company\Pages\Reports\VendorBalanceSummary;
+use App\Filament\Company\Pages\Reports\VendorPaymentPerformance;
 use App\Filament\Infolists\Components\ReportEntry;
 use Filament\Infolists\Components\Section;
 use Filament\Infolists\Infolist;
                             ->icon('heroicon-o-receipt-percent')
                             ->iconColor(Color::Emerald)
                             ->url(ClientBalanceSummary::getUrl()),
+                        ReportEntry::make('client_payment_performance')
+                            ->hiddenLabel()
+                            ->heading('Client Payment Performance')
+                            ->description('Analyzes payment behavior showing average days to pay, on-time payment rates, and late payment patterns for each client.')
+                            ->icon('heroicon-o-clock')
+                            ->iconColor(Color::Fuchsia)
+                            ->url(ClientPaymentPerformance::getUrl()),
                     ]),
                 Section::make('Vendor Reports')
                     ->aside()
                             ->icon('heroicon-o-banknotes')
                             ->iconColor(Color::Orange)
                             ->url(VendorBalanceSummary::getUrl()),
+                        ReportEntry::make('vendor_payment_performance')
+                            ->hiddenLabel()
+                            ->heading('Vendor Payment Performance')
+                            ->description('Analyzes payment behavior showing average days to pay, on-time payment rates, and late payment patterns for each vendor.')
+                            ->icon('heroicon-o-clock')
+                            ->iconColor(Color::Violet)
+                            ->url(VendorPaymentPerformance::getUrl()),
                     ]),
                 Section::make('Detailed Reports')
                     ->aside()

app/Filament/Company/Pages/Reports/BaseEntityPaymentPerformanceReportPage.php

+<?php
+
+namespace App\Filament\Company\Pages\Reports;
+
+use App\Contracts\ExportableReport;
+use App\DTO\ReportDTO;
+use App\Enums\Accounting\DocumentEntityType;
+use App\Enums\Accounting\DocumentType;
+use App\Services\ExportService;
+use App\Services\ReportService;
+use App\Support\Column;
+use App\Transformers\EntityPaymentPerformanceReportTransformer;
+use Filament\Forms\Form;
+use Filament\Support\Enums\Alignment;
+use Guava\FilamentClusters\Forms\Cluster;
+use Symfony\Component\HttpFoundation\StreamedResponse;
+
+abstract class BaseEntityPaymentPerformanceReportPage extends BaseReportPage
+{
+    protected static string $view = 'filament.company.pages.reports.detailed-report';
+
+    protected ReportService $reportService;
+
+    protected ExportService $exportService;
+
+    abstract protected function getEntityType(): DocumentEntityType;
+
+    public function boot(ReportService $reportService, ExportService $exportService): void
+    {
+        $this->reportService = $reportService;
+        $this->exportService = $exportService;
+    }
+
+    public function getDocumentType(): DocumentType
+    {
+        return match ($this->getEntityType()) {
+            DocumentEntityType::Client => DocumentType::Invoice,
+            DocumentEntityType::Vendor => DocumentType::Bill,
+        };
+    }
+
+    public function getTable(): array
+    {
+        return [
+            Column::make('entity_name')
+                ->label($this->getEntityType()->getLabel())
+                ->alignment(Alignment::Left),
+            Column::make('total_documents')
+                ->label("Total {$this->getDocumentType()->getPluralLabel()}")
+                ->alignment(Alignment::Right),
+            Column::make('on_time_count')
+                ->label('Paid On Time')
+                ->toggleable()
+                ->alignment(Alignment::Right),
+            Column::make('late_count')
+                ->label('Paid Late')
+                ->toggleable()
+                ->alignment(Alignment::Right),
+            Column::make('avg_days_to_pay')
+                ->label('Avg. Days to Pay')
+                ->toggleable()
+                ->alignment(Alignment::Right),
+            Column::make('avg_days_late')
+                ->label('Avg. Days Late')
+                ->toggleable()
+                ->alignment(Alignment::Right),
+            Column::make('on_time_payment_rate')
+                ->label('On Time Rate')
+                ->alignment(Alignment::Right),
+        ];
+    }
+
+    public function filtersForm(Form $form): Form
+    {
+        return $form
+            ->inlineLabel()
+            ->columns()
+            ->schema([
+                $this->getDateRangeFormComponent(),
+                Cluster::make([
+                    $this->getStartDateFormComponent(),
+                    $this->getEndDateFormComponent(),
+                ])->hiddenLabel(),
+            ]);
+    }
+
+    protected function buildReport(array $columns): ReportDTO
+    {
+        return $this->reportService->buildEntityPaymentPerformanceReport(
+            startDate: $this->getFormattedStartDate(),
+            endDate: $this->getFormattedEndDate(),
+            entityType: $this->getEntityType(),
+            columns: $columns
+        );
+    }
+
+    protected function getTransformer(ReportDTO $reportDTO): ExportableReport
+    {
+        return new EntityPaymentPerformanceReportTransformer($reportDTO, $this->getEntityType());
+    }
+
+    public function exportCSV(): StreamedResponse
+    {
+        return $this->exportService->exportToCsv(
+            $this->company,
+            $this->report,
+            $this->getFilterState('startDate'),
+            $this->getFilterState('endDate')
+        );
+    }
+
+    public function exportPDF(): StreamedResponse
+    {
+        return $this->exportService->exportToPdf(
+            $this->company,
+            $this->report,
+            $this->getFilterState('startDate'),
+            $this->getFilterState('endDate')
+        );
+    }
+}

app/Filament/Company/Pages/Reports/ClientPaymentPerformance.php

+<?php
+
+namespace App\Filament\Company\Pages\Reports;
+
+use App\Enums\Accounting\DocumentEntityType;
+
+class ClientPaymentPerformance extends BaseEntityPaymentPerformanceReportPage
+{
+    protected function getEntityType(): DocumentEntityType
+    {
+        return DocumentEntityType::Client;
+    }
+}

app/Filament/Company/Pages/Reports/VendorPaymentPerformance.php

+<?php
+
+namespace App\Filament\Company\Pages\Reports;
+
+use App\Enums\Accounting\DocumentEntityType;
+
+class VendorPaymentPerformance extends BaseEntityPaymentPerformanceReportPage
+{
+    protected function getEntityType(): DocumentEntityType
+    {
+        return DocumentEntityType::Vendor;
+    }
+}

app/Filament/Company/Resources/Sales/InvoiceResource/Widgets/InvoiceOverview.php

 
         $averagePaymentTime = $this->getPageTableQuery()
             ->whereNotNull('paid_at')
-            ->selectRaw('AVG(TIMESTAMPDIFF(DAY, date, paid_at)) as avg_days')
+            ->selectRaw('AVG(TIMESTAMPDIFF(DAY, approved_at, paid_at)) as avg_days')
             ->value('avg_days');
 
         $averagePaymentTimeFormatted = Number::format($averagePaymentTime ?? 0, maxPrecision: 1);

app/Services/ReportService.php

 use App\DTO\CashFlowOverviewDTO;
 use App\DTO\EntityBalanceDTO;
 use App\DTO\EntityReportDTO;
+use App\DTO\PaymentMetricsDTO;
 use App\DTO\ReportDTO;
 use App\Enums\Accounting\AccountCategory;
 use App\Enums\Accounting\AccountType;
 use App\ValueObjects\Money;
 use Illuminate\Database\Eloquent\Builder;
 use Illuminate\Support\Carbon;
+use Illuminate\Support\Number;
 
 class ReportService
 {
     ): ReportDTO {
         $asOfDateCarbon = Carbon::parse($asOfDate);
 
-        /** @var DocumentCollection<int,DocumentCollection<int,Invoice|Bill>> $documents */
         $documents = $entityType === DocumentEntityType::Client
             ? $this->accountService->getUnpaidClientInvoices($asOfDate)->with(['client:id,name'])->get()->groupBy('client_id')
             : $this->accountService->getUnpaidVendorBills($asOfDate)->with(['vendor:id,name'])->get()->groupBy('vendor_id');
         $totalAging['over_periods'] = 0;
         $totalAging['total'] = 0;
 
+        /** @var DocumentCollection<int,Invoice|Bill> $entityDocuments */
         foreach ($documents as $entityId => $entityDocuments) {
             $aging = [
                 'current' => $entityDocuments
 
     public function buildEntityBalanceSummaryReport(string $startDate, string $endDate, DocumentEntityType $entityType, array $columns = []): ReportDTO
     {
-        $documents = $entityType === DocumentEntityType::Client
-            ? Invoice::query()
+        $documents = match ($entityType) {
+            DocumentEntityType::Client => Invoice::query()
                 ->whereBetween('date', [$startDate, $endDate])
                 ->whereNotIn('status', [
                     InvoiceStatus::Draft,
                 ->whereNotNull('approved_at')
                 ->with(['client:id,name'])
                 ->get()
-                ->groupBy('client_id')
-            : Bill::query()
+                ->groupBy('client_id'),
+            DocumentEntityType::Vendor => Bill::query()
                 ->whereBetween('date', [$startDate, $endDate])
-                ->whereNotIn('status', [
-                    BillStatus::Void,
-                ])
+                ->whereNot('status', BillStatus::Void)
                 ->with(['vendor:id,name'])
                 ->get()
-                ->groupBy('vendor_id');
+                ->groupBy('vendor_id'),
+        };
 
         $entities = [];
         $totalBalance = 0;
             endDate: Carbon::parse($endDate),
         );
     }
+
+    public function buildEntityPaymentPerformanceReport(
+        string $startDate,
+        string $endDate,
+        DocumentEntityType $entityType,
+        array $columns = []
+    ): ReportDTO {
+        $documents = match ($entityType) {
+            DocumentEntityType::Client => Invoice::query()
+                ->whereBetween('date', [$startDate, $endDate])
+                ->whereNotIn('status', [InvoiceStatus::Draft, InvoiceStatus::Void])
+                ->whereNotNull('approved_at')
+                ->whereNotNull('paid_at')
+                ->with(['client:id,name'])
+                ->get()
+                ->groupBy('client_id'),
+            DocumentEntityType::Vendor => Bill::query()
+                ->whereBetween('date', [$startDate, $endDate])
+                ->whereNotIn('status', [BillStatus::Void])
+                ->whereNotNull('paid_at')
+                ->with(['vendor:id,name'])
+                ->get()
+                ->groupBy('vendor_id'),
+        };
+
+        $categories = [];
+        $totalDocs = 0;
+        $totalOnTime = 0;
+        $totalLate = 0;
+        $allPaymentDays = [];
+        $allLateDays = [];
+
+        /** @var DocumentCollection<int,Invoice|Bill> $entityDocuments */
+        foreach ($documents as $entityId => $entityDocuments) {
+            $entity = $entityDocuments->first()->{$entityType->value};
+
+            $onTimeDocs = $entityDocuments->filter(fn (Invoice | Bill $doc) => $doc->paid_at->lte($doc->due_date));
+            $onTimeCount = $onTimeDocs->count();
+
+            $lateDocs = $entityDocuments->filter(fn (Invoice | Bill $doc) => $doc->paid_at->gt($doc->due_date));
+            $lateCount = $lateDocs->count();
+
+            $avgDaysToPay = $entityDocuments->avg(
+                fn (Invoice | Bill $doc) => $doc instanceof Invoice
+                    ? $doc->approved_at->diffInDays($doc->paid_at)
+                    : $doc->date->diffInDays($doc->paid_at)
+            ) ?? 0;
+
+            $avgDaysLate = $lateDocs->avg(fn (Invoice | Bill $doc) => $doc->due_date->diffInDays($doc->paid_at)) ?? 0;
+
+            $onTimeRate = $entityDocuments->isNotEmpty()
+                ? ($onTimeCount / $entityDocuments->count() * 100)
+                : 0;
+
+            $totalDocs += $entityDocuments->count();
+            $totalOnTime += $onTimeCount;
+            $totalLate += $lateCount;
+
+            $entityDocuments->each(function (Invoice | Bill $doc) use (&$allPaymentDays, &$allLateDays) {
+                $allPaymentDays[] = $doc instanceof Invoice
+                    ? $doc->approved_at->diffInDays($doc->paid_at)
+                    : $doc->date->diffInDays($doc->paid_at);
+
+                if ($doc->paid_at->gt($doc->due_date)) {
+                    $allLateDays[] = $doc->due_date->diffInDays($doc->paid_at);
+                }
+            });
+
+            $categories[] = new EntityReportDTO(
+                name: $entity->name,
+                id: $entityId,
+                paymentMetrics: new PaymentMetricsDTO(
+                    totalDocuments: $entityDocuments->count(),
+                    onTimeCount: $onTimeCount ?: null,
+                    lateCount: $lateCount ?: null,
+                    avgDaysToPay: $avgDaysToPay ? round($avgDaysToPay) : null,
+                    avgDaysLate: $avgDaysLate ? round($avgDaysLate) : null,
+                    onTimePaymentRate: Number::percentage($onTimeRate, maxPrecision: 2),
+                ),
+            );
+        }
+
+        $categories = collect($categories)
+            ->sortByDesc(static fn (EntityReportDTO $category) => $category->paymentMetrics->onTimePaymentRate, SORT_NATURAL)
+            ->values()
+            ->all();
+
+        $overallMetrics = new PaymentMetricsDTO(
+            totalDocuments: $totalDocs,
+            onTimeCount: $totalOnTime,
+            lateCount: $totalLate,
+            avgDaysToPay: round(collect($allPaymentDays)->avg() ?? 0),
+            avgDaysLate: round(collect($allLateDays)->avg() ?? 0),
+            onTimePaymentRate: Number::percentage(
+                $totalDocs > 0 ? ($totalOnTime / $totalDocs * 100) : 0,
+                maxPrecision: 2
+            ),
+        );
+
+        return new ReportDTO(
+            categories: ['Entities' => $categories],
+            overallPaymentMetrics: $overallMetrics,
+            fields: $columns,
+            startDate: Carbon::parse($startDate),
+            endDate: Carbon::parse($endDate),
+        );
+    }
 }

app/Transformers/EntityPaymentPerformanceReportTransformer.php

+<?php
+
+namespace App\Transformers;
+
+use App\DTO\EntityReportDTO;
+use App\DTO\ReportCategoryDTO;
+use App\DTO\ReportDTO;
+use App\Enums\Accounting\DocumentEntityType;
+
+class EntityPaymentPerformanceReportTransformer extends BaseReportTransformer
+{
+    public function __construct(
+        ReportDTO $report,
+        private readonly DocumentEntityType $entityType,
+    ) {
+        parent::__construct($report);
+    }
+
+    public function getTitle(): string
+    {
+        return $this->entityType->getPaymentPerformanceReportTitle();
+    }
+
+    /**
+     * @return ReportCategoryDTO[]
+     */
+    public function getCategories(): array
+    {
+        $categories = [];
+
+        foreach ($this->report->categories as $categoryName => $category) {
+            $data = array_map(function (EntityReportDTO $entity) {
+                $row = [];
+
+                foreach ($this->getColumns() as $column) {
+                    $row[$column->getName()] = match ($column->getName()) {
+                        'entity_name' => [
+                            'name' => $entity->name,
+                            'id' => $entity->id,
+                        ],
+                        'total_documents' => $entity->paymentMetrics->totalDocuments,
+                        'on_time_count' => $entity->paymentMetrics->onTimeCount,
+                        'late_count' => $entity->paymentMetrics->lateCount,
+                        'avg_days_to_pay' => $entity->paymentMetrics->avgDaysToPay,
+                        'avg_days_late' => $entity->paymentMetrics->avgDaysLate,
+                        'on_time_payment_rate' => $entity->paymentMetrics->onTimePaymentRate,
+                        default => '',
+                    };
+                }
+
+                return $row;
+            }, $category);
+
+            $categories[] = new ReportCategoryDTO(
+                header: null,
+                data: $data,
+                summary: null,
+            );
+        }
+
+        return $categories;
+    }
+
+    public function getOverallTotals(): array
+    {
+        $totals = [];
+
+        foreach ($this->getColumns() as $column) {
+            $totals[$column->getName()] = match ($column->getName()) {
+                'entity_name' => 'Overall Totals',
+                'total_documents' => $this->report->overallPaymentMetrics->totalDocuments,
+                'on_time_count' => $this->report->overallPaymentMetrics->onTimeCount,
+                'late_count' => $this->report->overallPaymentMetrics->lateCount,
+                'avg_days_to_pay' => $this->report->overallPaymentMetrics->avgDaysToPay,
+                'avg_days_late' => $this->report->overallPaymentMetrics->avgDaysLate,
+                'on_time_payment_rate' => $this->report->overallPaymentMetrics->onTimePaymentRate,
+                default => '',
+            };
+        }
+
+        return $totals;
+    }
+}

resources/views/components/company/tables/container.blade.php

 <x-filament-tables::container>
     <div class="es-table__header-ctn"></div>
     <div
-        class="relative divide-y divide-gray-200 overflow-x-auto dark:divide-white/10 dark:border-t-white/10 min-h-64">
-        <div wire:init="applyFilters">
-            <div wire:loading.class="flex items-center justify-center w-full h-full absolute inset-0 z-10">
+        class="relative divide-y divide-gray-200 overflow-x-auto dark:divide-white/10 dark:border-t-white/10 min-h-40">
+        <div wire:init="applyFilters" class="relative min-h-40">
+            <div wire:loading.class="flex items-center justify-center w-full min-h-40 absolute inset-0 z-10">
                 <div wire:loading wire:target="applyFilters">
-                    <x-filament::loading-indicator class="p-6 text-primary-700 dark:text-primary-300"/>
+                    <x-filament::loading-indicator class="p-5 text-primary-700 dark:text-primary-300"/>
                 </div>
             </div>