Working Capital & Cash Conversion Cycle
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.
Dados verificados · julho de 2026
What does a negative cash conversion cycle mean?
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.
Fonte: CIMA — Working Capital Management topic guide; ACCA Financial Management (FM), cash operating cycle and working capital ratios. · atualizado 2026
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Tudo sobre Working Capital & Cash Conversion Cycle
📋Apresentação+
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.
💡 Boas práticas
- A negative cash conversion cycle (common in retail) means suppliers effectively finance your inventory — a structural advantage worth protecting.
- Reducing days sales outstanding (tighter credit control) is usually faster to action than renegotiating supplier payment terms.
- Watch the cycle over time, not just in isolation — a lengthening cycle often precedes a cash squeeze before it shows up in the bank balance.
🔢 Exemplo concreto
£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.
📖Guia de utilização+
Como usar esta calculadora
- 1
Enter current assets, current liabilities, inventory, receivables and payables.
- 2
Enter annual revenue and annual cost of goods sold (COGS).
- 3
Read the working capital and current ratio for balance sheet strength.
- 4
Read the cash conversion cycle to see how many days cash is tied up in operations.
📚Glossário+
- Cash conversion cycle
- The number of days between paying cash out for inventory and receiving cash in from customers: days inventory outstanding plus days sales outstanding, minus days payables outstanding.
- Days payables outstanding
- The average number of days a business takes to pay its suppliers — a longer period improves cash flow but can strain supplier relationships if stretched too far.
ℹ️Fontes e atualizações+
Última atualização dos dados
7 de julho de 2026
Fontes e referências
CIMA — Working Capital Management topic guide; ACCA Financial Management (FM), cash operating cycle and working capital ratios.
Os dados desta calculadora são atualizados regularmente para refletir as últimas tabelas oficiais. Em caso de dúvida, consulte as fontes oficiais indicadas acima.
FAQ — Working Capital & Cash Conversion Cycle
What does a negative cash conversion cycle mean?+
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.
Is a longer cash conversion cycle always bad?+
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.