Calculateur du Fonds de Roulement Gratuit
Calculez le fonds de roulement et son ratio. Évaluez la santé financière à court terme de votre entreprise.
Working Capital
$150,000.00
Working Capital vs Total Current Assets
Formule
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.
Exemple Résolu
A company has $450,000 in current assets, $300,000 in current liabilities, and $2,000,000 in annual revenue.
- 01Working Capital = $450,000 - $300,000 = $150,000
- 02Working Capital Ratio = $450,000 / $300,000 = 1.50
- 03WC as % of Revenue = $150,000 / $2,000,000 x 100 = 7.5%
Questions Fréquentes
Can a profitable company have negative working capital?
Yes. Fast-growing companies sometimes have negative working capital because they invest heavily in growth. Some businesses like grocery stores operate with negative working capital because they collect cash quickly but pay suppliers on extended terms.
How much working capital is enough?
It depends on the business cycle. Companies with stable, predictable revenue need less working capital. Seasonal businesses may need more to bridge off-peak periods. Aim for a working capital ratio of 1.2-2.0.
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