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  2. Working capital - Wikipedia

    en.wikipedia.org/wiki/Working_capital

    Working capital (WC) is a financial metric which represents operating liquidity available to a business, organisation, or other entity, including governmental entities. Along with fixed assets such as plant and equipment, working capital is considered a part of operating capital. Gross working capital is equal to current assets.

  3. Learning Mathanese: How to Calculate Working Capital - AOL

    www.aol.com/news/2011-09-28-learning-mathanese...

    Easy: Working capital is derived from the balance sheet and equals the sum of current assets such as cash and inventory after subtracting current liabilities such as accounts payable and short ...

  4. Free cash flow - Wikipedia

    en.wikipedia.org/wiki/Free_cash_flow

    For example, a rapidly growing manufacturer with a positive cash conversion cycle will need to outlay cash to purchase inventory for profitable orders that it takes. The business can show a positive net income but have very negative cash flows as the cash gets stuck in the working capital cycle, namely inventory and accounts receivable.

  5. Return on capital employed - Wikipedia

    en.wikipedia.org/wiki/Return_on_capital_employed

    It is commonly represented as total assets less current liabilities (or fixed assets plus working capital requirement). [2] ROCE uses the reported (period end) capital numbers; if one instead uses the average of the opening and closing capital for the period, one obtains return on average capital employed (ROACE). [citation needed]

  6. Current asset - Wikipedia

    en.wikipedia.org/wiki/Current_asset

    The difference between current assets and current liability is referred to as trade working capital. The quick ratio, or acid-test ratio, measures the ability of a company to use its near-cash or quick assets to extinguish or retire its current liabilities immediately. Quick assets are those that can be quickly turned into cash if necessary and ...

  7. Return on net assets - Wikipedia

    en.wikipedia.org/wiki/Return_on_net_assets

    The return on net assets (RONA) is a measure of financial performance of a company which takes the use of assets into account. [1] [2] Higher RONA means that the company is using its assets and working capital efficiently and effectively. [3]

  8. Altman Z-score - Wikipedia

    en.wikipedia.org/wiki/Altman_Z-score

    X 1 = working capital / total assets X 2 = retained earnings / total assets X 3 = earnings before interest and taxes / total assets X 4 = market value of equity / total liabilities X 5 = sales / total assets. Z-score bankruptcy model: Z = 1.2X 1 + 1.4X 2 + 3.3X 3 + 0.6X 4 + 1X 5. Zones of discrimination: Z > 2.99 – "safe" zone 1.81 < Z < 2.99 ...

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