Calculadora de Razón de Capital de TrabajoFórmula

## How to Calculate Working Capital

### Formula

**Working Capital = Current Assets - Current Liabilities**
**Working Capital Ratio = Current Assets / Current Liabilities**

Working capital represents the operational liquidity available to run day-to-day business activities. Positive working capital means you have a buffer; negative working capital means short-term debts exceed short-term assets. Measuring working capital as a percentage of revenue helps you compare across different-sized businesses.

Ejemplo Resuelto

A company has $450,000 in current assets, $300,000 in current liabilities, and $2,000,000 in annual revenue.

  1. Working Capital = $450,000 - $300,000 = $150,000
  2. Working Capital Ratio = $450,000 / $300,000 = 1.50
  3. WC as % of Revenue = $150,000 / $2,000,000 x 100 = 7.5%