কীভাবে Working Capital গণনা করবেন
Working Capital কি?
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.
ধাপে ধাপে নির্দেশিকা
- 1List current assets: cash, accounts receivable, inventory, prepaid expenses
- 2List current liabilities: accounts payable, accrued expenses, short-term loans
- 3Working capital = Current assets − Current liabilities
- 4Working capital ratio = Current assets / Current liabilities (>1 is healthy)
সমাধান করা উদাহরণ
ইনপুট
Current assets £200k · Current liabilities £120k
ফলাফল
£80k working capital (ratio 1.67)
Comfortable liquidity
ইনপুট
Current assets £90k · Current liabilities £110k
ফলাফল
−£20k (ratio 0.82)
Negative — potential liquidity crisis
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