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.
Signal Lab · Model
Working Capital Composition & Bridge
Split net working capital into the lines that moved — and see which one was the cash drag or release.
Illustrative until you enter your actuals. Not financial advice.
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.
Δ Bridge waterfall
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.
Take it with you
Download a pre-filled prompt — both BS dates, bridge, and 90-day WC asks.
Downloads stay on your device. Inputs are saved in this browser (localStorage).