Calculate working capital, the current ratio and the cash conversion cycle from inventory, receivables and payables days to see how long cash is tied up in operations.
Données vérifiées · July 2026
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Working capital is the buffer of current assets over current liabilities available to fund day-to-day operations. The cash conversion cycle goes further, measuring how many days cash is tied up: days inventory outstanding (how long stock sits before sale) plus days sales outstanding (how long customers take to pay) minus days payables outstanding (how long you take to pay suppliers) — a shorter cycle means cash is freed up faster.
£150,000 current assets and £80,000 current liabilities give £70,000 working capital; with 45 days inventory, 40 days receivables and 30 days payables, the cash conversion cycle is 55 days.
Enter current assets, current liabilities, inventory, receivables and payables.
Enter annual revenue and annual cost of goods sold (COGS).
Read the working capital and current ratio for balance sheet strength.
Read the cash conversion cycle to see how many days cash is tied up in operations.
Last data update
July 7, 2026
Sources and references
CIMA — Working Capital Management topic guide; ACCA Financial Management (FM), cash operating cycle and working capital ratios.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
It means you collect cash from customers, or hold inventory only briefly, before you have to pay your suppliers — effectively your suppliers are financing part of your working capital.
Generally it ties up more cash in operations, but the right benchmark depends on the sector — capital-intensive manufacturing naturally runs a longer cycle than a cash-and-carry retailer.