**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:
Where:
- Total Current Assets is BS021, bs_cur_asset_report
- Total Current Liabilities is BS050, bs_cur_liab

`Working Capital = Total Current Assets - Total Current Liabilities`