Reason for query:

1. Managing the maturity of receivable payment. We can assess the starting day and
the ending day that we can evaluate the maturity of the financial liquidity.
2. Measuring the default risk. By querying the quantities of the companies which are
default that we can evaluate the probability of the default rate and the trends.
3. Monitoring the outstanding interest. We calculated the total interest of the
companies which are grouped by the loan status and this is valuable for the
financial health of the companies that measuring the pressure to pay for the debt.
It can also provide the insight of the risks associated with the loans having a high
amount of interest.

How to query:
For the table “account_receivable”, we count the quantity of the receivables for each
company which grouped by the company registration number to query the quantity of
receivables of each company. It helps to understand the volume of outstanding
invoices or debts that companies have from their customers.
Then we join the “loan” table to the “account_receivable” and select the attributes of
“invoice amount” and “ loan original amount” of each company that could be paid in
advanced to identify companies that have both outstanding invoices and loans with
the option to pay earlier.

Result analyzing:
1. Each company has amounts of receivables between 2 to 6 that the maturity in
2023 that means before the payment date the companies’ financial liquidity could
be occupied by the receivables even though the receivables belong to the “asset”.
2. The total interest and the total original amount for each company indicate that the
pressure that each company to pay for the debt and the indicate the future cash
flow that. Something important that some companies can receive the 0 interest
rate loans which means their future cash flow are more healthier.
3. The loan with the option that could be paid in advanced is 17 and total loan
number is 21. Most of the loan could be paid in advanced that means these
companies have more flexibility.