Working Capital


  • Id: working_capital
  • Type: fundamentals
  • Subtype: balance_sheet
  • Units: currency
  • Decimal Points: 0
  • Currency Convertible: Yes
  • Tags: “Working Capital”, “WC”, “Net Working Capital”, “Current Assets minus Current Liabilities”, “Operating Liquidity”


Working Capital is a way to calculate how much money a company has available to run its day-to-day operations and meet its short-term obligations. It shows the liquidity and efficiency of a company’s business activities. A positive working capital means that a company can pay off its current liabilities with its current assets. A negative working capital means that a company has more current liabilities than current assets and may face cash flow problems. The formula for Working Capital is:
Working Capital = Total Current Assets - Total Current Liabilities
Where: - Total Current Assets is BS021, bs_cur_asset_report - Total Current Liabilities is BS050, bs_cur_liab