Net working capital

Extra needed for growth
Working capital ratio
Quick ratio (excluding inventory)
Working capital as a share of revenue

How it works

Working capital is current assets less current liabilities: the money committed to running the business rather than invested in it. Too little and you cannot pay suppliers; too much and capital is sitting idle in stock and unpaid invoices.

The figure that catches businesses out is the incremental requirement. Working capital typically scales with revenue, so a plan to grow 40% usually needs roughly 40% more working capital — funded before the growth pays for itself. That gap is why profitable, fast-growing companies still run out of cash.

Working capital = current assets − current liabilities · Growth need = WC × growth rate

  • Current assets — cash, receivables, inventory, prepayments
  • Current liabilities — payables, short-term debt, accruals
  • Incremental requirement — the extra working capital a growth plan consumes

Worked example

14,200,000 current assets, 8,600,000 current liabilities, 48,000,000 revenue, growing 40%

Inputs

Current assets14,200,000
Current liabilities8,600,000
Revenue48,000,000
Growth40%

Results

Working capital5,600,000
Extra needed for growth2,240,000
WC as % of revenue11.7%

Growing 40% requires 2.24 million of additional funding before the growth returns anything — which has to come from profit, debt or equity.

Frequently asked questions

How much working capital should a business hold?

Enough to cover the cash conversion cycle with a buffer. As a ratio, 1.5 to 2.0 times current liabilities is generally comfortable; below 1.0 means short-term obligations exceed short-term assets.

Can working capital be too high?

Yes. Excess working capital usually means slow-moving inventory or receivables nobody is chasing. Both represent capital earning nothing, and both are usually recoverable with operational discipline rather than new funding.

Why does growth consume cash?

Because you buy stock and pay staff before customers pay you. The faster you grow, the wider that gap — which is why rapid growth is a leading cause of insolvency among otherwise profitable businesses.

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