Working Capital Composition & Bridge
A composition and bridge view of net working capital by line.
It measures which balance-sheet line drove the cash drag or release period to period.
Use it to brief the board on why NWC moved — not just that it moved.
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Working Capital Composition & Bridge
Split net working capital into the lines that moved — and see which one was the cash drag or release.
Two balance sheets
Opening and closing (or any two dates). Full BS or services (inventory soft).
Results update live below · Jump to composition
Composition and bridge
NWC both dates, closing mix, and a line-by-line waterfall into Δ NWC.
Working capital bridge: cash impact by line ($)
Asset ↑ absorbs cash · Liability ↑ releases cash. Bars show cash impact; labels show raw Δ.
How this is calculated
- NWC = (Cash + AR + Inventory/WIP + Other CA) − (AP + Accrued + Other CL)
- Δ NWC = Closing NWC − Opening NWC
- Cash impact (assets) ≈ −Δ line (increase uses cash)
- Cash impact (liabilities) ≈ +Δ line (increase provides cash)
- Optional $/day — AR ≈ revenue ÷ days (sales $/day proxy, not AR balance ÷ days). Inv / AP use closing balance ÷ days. Light only. Full days model: CCC Days-to-Dollars.
Further reading (not scraped): Capital One working capital primers, Umbrix liquidity overview. Illustrative — not advice.
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