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Working capital is the difference between a company's current assets (cash, receivables, inventory) and current liabilities (payables, short-term debt). It measures short-term liquidity — the ability to pay bills and fund day-to-day operations.

Trinn-for-trinn guide

1. 1List current assets: cash, accounts receivable, inventory, prepaid expenses
2. 2List current liabilities: accounts payable, accrued expenses, short-term loans
3. 3Working capital = Current assets − Current liabilities
4. 4Working capital ratio = Current assets / Current liabilities (>1 is healthy)

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