diff --git a/app/Services/BadDebtService.php b/app/Services/BadDebtService.php
index 9b04565..063155c 100644
--- a/app/Services/BadDebtService.php
+++ b/app/Services/BadDebtService.php
@@ -110,6 +110,9 @@ public function summary(array $params = []): array
             ->distinct('client_id')
             ->count('client_id');
 
+        // per-card sub_label: 각 상태별 최다 금액 거래처명 + 건수
+        $subLabels = $this->buildPerCardSubLabels($query);
+
         return [
             'total_amount' => (float) $totalAmount,
             'collecting_amount' => (float) $collectingAmount,
@@ -117,9 +120,56 @@ public function summary(array $params = []): array
             'recovered_amount' => (float) $recoveredAmount,
             'bad_debt_amount' => (float) $badDebtAmount,
             'client_count' => $clientCount,
+            'sub_labels' => $subLabels,
         ];
     }
 
+    /**
+     * 카드별 sub_label 생성 (최다 금액 거래처명 + 건수)
+     */
+    private function buildPerCardSubLabels($baseQuery): array
+    {
+        $result = [];
+        $statusScopes = [
+            'dc1' => null,           // 전체 (누적)
+            'dc2' => 'collecting',   // 추심중
+            'dc3' => 'legalAction',  // 법적조치
+            'dc4' => 'recovered',    // 회수완료
+        ];
+
+        foreach ($statusScopes as $cardId => $scope) {
+            $q = clone $baseQuery;
+            if ($scope) {
+                $q = $q->$scope();
+            }
+
+            $clientCount = (clone $q)->distinct('client_id')->count('client_id');
+
+            if ($clientCount <= 0) {
+                $result[$cardId] = null;
+
+                continue;
+            }
+
+            $topClient = (clone $q)
+                ->join('clients', 'bad_debts.client_id', '=', 'clients.id')
+                ->selectRaw('clients.name, SUM(bad_debts.debt_amount) as total_amount')
+                ->groupBy('clients.id', 'clients.name')
+                ->orderByDesc('total_amount')
+                ->first();
+
+            if ($topClient) {
+                $result[$cardId] = $clientCount > 1
+                    ? $topClient->name.' 외 '.($clientCount - 1).'건'
+                    : $topClient->name;
+            } else {
+                $result[$cardId] = null;
+            }
+        }
+
+        return $result;
+    }
+
     /**
      * 악성채권 상세 조회
      */
diff --git a/app/Services/StatusBoardService.php b/app/Services/StatusBoardService.php
index b38dca5..4a26290 100644
--- a/app/Services/StatusBoardService.php
+++ b/app/Services/StatusBoardService.php
@@ -67,16 +67,35 @@ private function getOrdersStatus(int $tenantId, Carbon $today): array
      */
     private function getBadDebtStatus(int $tenantId): array
     {
-        $count = BadDebt::query()
+        $query = BadDebt::query()
             ->where('tenant_id', $tenantId)
-            ->where('status', BadDebt::STATUS_COLLECTING) // 추심 진행 중
-            ->where('is_active', true) // 활성 채권만 (목록 페이지와 일치)
-            ->count();
+            ->where('status', BadDebt::STATUS_COLLECTING)
+            ->where('is_active', true);
+
+        $count = (clone $query)->count();
+
+        // 최다 금액 거래처명 조회
+        $subLabel = null;
+        if ($count > 0) {
+            $topClient = (clone $query)
+                ->join('clients', 'bad_debts.client_id', '=', 'clients.id')
+                ->selectRaw('clients.name, SUM(bad_debts.debt_amount) as total_amount')
+                ->groupBy('clients.id', 'clients.name')
+                ->orderByDesc('total_amount')
+                ->first();
+
+            if ($topClient) {
+                $subLabel = $count > 1
+                    ? $topClient->name.' 외 '.($count - 1).'건'
+                    : $topClient->name;
+            }
+        }
 
         return [
             'id' => 'bad_debts',
             'label' => __('message.status_board.bad_debts'),
             'count' => $count,
+            'sub_label' => $subLabel,
             'path' => '/accounting/bad-debt-collection',
             'isHighlighted' => false,
         ];
@@ -152,15 +171,31 @@ private function getTaxDeadlineStatus(int $tenantId, Carbon $today): array
      */
     private function getNewClientStatus(int $tenantId, Carbon $today): array
     {
-        $count = Client::query()
+        $query = Client::query()
             ->where('tenant_id', $tenantId)
-            ->where('created_at', '>=', $today->copy()->subDays(7))
-            ->count();
+            ->where('created_at', '>=', $today->copy()->subDays(7));
+
+        $count = (clone $query)->count();
+
+        // 가장 최근 등록 업체명 조회
+        $subLabel = null;
+        if ($count > 0) {
+            $latestClient = (clone $query)
+                ->orderByDesc('created_at')
+                ->first();
+
+            if ($latestClient) {
+                $subLabel = $count > 1
+                    ? $latestClient->name.' 외 '.($count - 1).'건'
+                    : $latestClient->name;
+            }
+        }
 
         return [
             'id' => 'new_clients',
             'label' => __('message.status_board.new_clients'),
             'count' => $count,
+            'sub_label' => $subLabel,
             'path' => '/accounting/vendors',
             'isHighlighted' => false,
         ];
@@ -211,19 +246,33 @@ private function getPurchaseStatus(int $tenantId): array
      */
     private function getApprovalStatus(int $tenantId, int $userId): array
     {
-        $count = ApprovalStep::query()
-            ->whereHas('approval', function ($query) use ($tenantId) {
-                $query->where('tenant_id', $tenantId)
+        $query = ApprovalStep::query()
+            ->whereHas('approval', function ($q) use ($tenantId) {
+                $q->where('tenant_id', $tenantId)
                     ->where('status', 'pending');
             })
             ->where('approver_id', $userId)
-            ->where('status', 'pending')
-            ->count();
+            ->where('status', 'pending');
+
+        $count = (clone $query)->count();
+
+        // 최근 결재 유형 조회
+        $subLabel = null;
+        if ($count > 0) {
+            $latestStep = (clone $query)->with('approval')->latest()->first();
+            if ($latestStep && $latestStep->approval) {
+                $typeLabel = $latestStep->approval->title ?? '결재';
+                $subLabel = $count > 1
+                    ? $typeLabel.' 외 '.($count - 1).'건'
+                    : $typeLabel;
+            }
+        }
 
         return [
             'id' => 'approvals',
             'label' => __('message.status_board.approvals'),
             'count' => $count,
+            'sub_label' => $subLabel,
             'path' => '/approval/inbox',
             'isHighlighted' => $count > 0,
         ];