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Topic
Working capital
5 guides in Finabase Learn
- Accounts payable Money a company owes its suppliers for goods and services it has received but not yet paid for; a current liability.
- Accounts receivable Money customers owe a company for sales already made on credit; a current asset on the balance sheet.
- Current ratio and quick ratio: measuring short-term liquidity How to calculate the current, quick and cash ratios, what each leaves out, and why Apple’s current ratio below 1 is no warning sign while elsewhere it can be.
- Inventory Goods a company holds for sale, plus raw materials and work in progress; a current asset on the balance sheet.
- Working capital and the cash conversion cycle, with Apple’s numbers What working capital is, how DSO, DIO, DPO and the cash conversion cycle work, why Apple’s negative working capital is a strength, and where its changes appear.
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