{
  "id": "working-capital",
  "version": "9cb1e89afd54",
  "status": "published",
  "name": "Working Capital Calculator",
  "question": "What is my working capital?",
  "summary": "Computes working capital, current assets minus current liabilities, and the current ratio.",
  "category": "finance",
  "subcategory": "business",
  "url": "https://www.acalculator.org/finance/working-capital-calculator",
  "markdown": "https://www.acalculator.org/finance/working-capital-calculator.md",
  "kind": "function",
  "method": "Working capital = current assets − current liabilities. Current ratio = current assets ÷ current liabilities (no ratio when the liabilities are $0).",
  "assumptions": [
    "Both amounts come from the same balance sheet.",
    "Arithmetic is exact on the typed decimals; money shows to the cent and the ratio to 2 decimals, halves up."
  ],
  "inputs": {
    "$schema": "https://json-schema.org/draft/2020-12/schema",
    "type": "object",
    "properties": {
      "ca": {
        "title": "Current assets",
        "description": "Cash, receivables, inventory and other assets expected to turn into cash within a year.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000000000
      },
      "cl": {
        "title": "Current liabilities",
        "description": "Bills, wages, short-term loans and other debts due within a year.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000000000
      }
    }
  },
  "outputs": {
    "wc": {
      "label": "Working capital",
      "description": "Current assets − current liabilities. Negative when the debts due are larger.",
      "format": "money"
    },
    "ratio": {
      "label": "Current ratio",
      "description": "Current assets ÷ current liabilities.",
      "format": "number"
    }
  },
  "defaultAnswer": {
    "inputs": {
      "ca": 200000,
      "cl": 100000
    },
    "outputs": {
      "wc": 100000,
      "ratio": 2
    },
    "text": "Current assets of $200,000.00 less current liabilities of $100,000.00 leave working capital of $100,000.00."
  },
  "examples": [
    {
      "given": {
        "ca": 200000,
        "cl": 100000
      },
      "expect": {
        "wc": 100000,
        "ratio": 2
      },
      "source": "U.S. Securities and Exchange Commission, Beginners' Guide to Financial Statements (working capital = current assets − current liabilities). https://www.sec.gov/about/reports-publications/beginners-guide-financial-statements; OpenStax, Principles of Finance, 6.3 Liquidity Ratios (current ratio = current assets ÷ current liabilities; Clear Lake Sporting Goods, $200,000 ÷ $100,000 = 2). https://openstax.org/books/principles-finance/pages/6-3-liquidity-ratios; hand calculation in content.mdx: 200,000 − 100,000 = 100,000"
    },
    {
      "given": {
        "ca": 85000,
        "cl": 120000
      },
      "expect": {
        "wc": -35000,
        "ratio": 0.7083333333333334
      },
      "source": "U.S. Securities and Exchange Commission, Beginners' Guide to Financial Statements (working capital = current assets − current liabilities). https://www.sec.gov/about/reports-publications/beginners-guide-financial-statements; hand calculation in content.mdx: 85,000 − 120,000 = −35,000; 85,000 ÷ 120,000 = 17/24 = 0.7083…"
    },
    {
      "given": {
        "ca": 15250.5,
        "cl": 0
      },
      "expect": {
        "wc": 15250.5
      },
      "source": "U.S. Securities and Exchange Commission, Beginners' Guide to Financial Statements (working capital = current assets − current liabilities). https://www.sec.gov/about/reports-publications/beginners-guide-financial-statements; hand calculation in content.mdx: 15,250.50 − 0 = 15,250.50"
    }
  ],
  "sources": [
    "U.S. Securities and Exchange Commission, Beginners' Guide to Financial Statements: working capital = current assets − current liabilities, the money left over if a company paid its current liabilities from its current assets. https://www.sec.gov/about/reports-publications/beginners-guide-financial-statements (retrieved 2026-10-18)",
    "OpenStax, Principles of Finance, 6.3 Liquidity Ratios: current ratio = current assets ÷ current liabilities, the same amounts as working capital; Clear Lake Sporting Goods, $200,000 ÷ $100,000 = 2. https://openstax.org/books/principles-finance/pages/6-3-liquidity-ratios (retrieved 2026-10-18)"
  ],
  "related": [
    "current-ratio",
    "debt-to-equity",
    "cash-flow",
    "inventory-turnover"
  ],
  "changelog": []
}