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Glossary · Finance

What is Working Capital?

Working capital is the cash needed to keep day-to-day operations running. It is the money tied up in stock, in goods in transit and in uncollected sales, less what is owed to suppliers. It is the name for the gap between the profit statement and the bank account, and it explains why growing businesses run out of cash while showing a profit.

Detail

When sales double, the stock requirement roughly doubles too; profit only turns into cash as sales are collected. If the gap is not closed with outside funding or supplier terms, growth stops itself. Marketplace and card payout terms feed straight into this picture: the sale may look complete while the money lands days later. When buying stock ahead of campaign periods, remember that a campaign is a cash outflow first.

Formula

Working capital requirement = Inventory + Receivables − Supplier payables

Example

With 900,000 TL in stock, 250,000 TL of uncollected sales and 400,000 TL owed to suppliers, 750,000 TL of cash is permanently tied up.
FAQ

Common questions on this topic.

How is Working Capital calculated?

Working capital requirement = Inventory + Receivables − Supplier payables

With 900,000 TL in stock, 250,000 TL of uncollected sales and 400,000 TL owed to suppliers, 750,000 TL of cash is permanently tied up.

Why does Working Capital matter?

When sales double, the stock requirement roughly doubles too; profit only turns into cash as sales are collected. If the gap is not closed with outside funding or supplier terms, growth stops itself. Marketplace and card payout terms feed straight into this picture: the sale may look complete while the money lands days…

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