FINANCIAL WORKSHEETS / OWNER-ENTERED ASSUMPTIONS
Working capital calculator.
Separate day-to-day operating working capital from total current assets less current liabilities. Compare like-for-like balances from the same date.
Use the calculator ↓Opening your local calculator…
METHOD & WORKED EXAMPLE
Follow the arithmetic.
Operating working capital = receivables + inventory + prepayments + other operating current assets − trade payables − accrued operating liabilities − other operating current liabilities. Total working capital adds cash and subtracts current debt. Current ratio = total current assets ÷ total current liabilities.
Illustrative inputs: receivables 80,000, inventory 50,000, prepayments 10,000 and no other operating current assets; payables 55,000 and accrued liabilities 15,000. Operating working capital is 70,000. With cash 20,000 and current debt 10,000, total working capital is 80,000 and the current ratio is 2.00.
LIMITATIONS & SOURCES
Keep the assumptions visible.
This split is a modelling convention, not a universal transaction definition. A sale agreement may exclude or include different items and define a normal working-capital target. Classification, collectability and inventory quality matter. A zero liability denominator makes the ratio unavailable.
Method reviewed 4 October 2026. Your accounting and transaction definitions govern the inputs.