Principles of Finance

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Net working capital

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Principles of Finance

Definition

Net working capital (NWC) is the difference between a company's current assets and current liabilities. It measures a company's short-term liquidity and operational efficiency.

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5 Must Know Facts For Your Next Test

  1. Net working capital is calculated as Current Assets - Current Liabilities.
  2. A positive NWC indicates that a company can cover its short-term liabilities with its short-term assets.
  3. NWC is crucial for day-to-day operations and smooth business functioning.
  4. Trade credit terms can significantly impact a company's net working capital.
  5. Effective management of NWC involves balancing inventory, accounts receivable, and accounts payable.

Review Questions

  • What is the formula to calculate net working capital?
  • Why is positive net working capital important for a business?
  • How does trade credit affect net working capital?
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