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Working Capital and Cash Conversion Cycle

1 Working Capital and Cash Conversion CycleJarrod GoentzelBalance sheet Snapshot of the firm s value Assets Current: cash, marketable securities, accounts receivable, inventories Long-term: property, plant, equipment (less accumulated depreciation) Intangible: patents, growth assets Liabilities Current: accounts payable, notes payable,.. Long-term: notes, bonds, deferred income taxes,.. Shareholders equity ( net worth) Stock: preferred, common Retained earningscurrent year future yearsJarrod Goentzel2 Income statement Describes performance between snapshots Explains why retained earnings has changed over timeRevenue or Sales (net of markdowns)Cost ofgoods sold (COGS)GROSSINCOMEO perating expenses ( Selling, general & administrative, or SG&A) OPERATING INCOMED epreciation & amortizationOPERATING INCOMEI nterest expenseOther non-operating expenses/incomeIncome taxesExtraordinary itemsNET INCOME EBITDAEBITJ arrod GoentzelWorking Capital Working Capital is required operate the business serve the customers deal with some variation in the timing of cash flows Working Capital is a basic measure ofboth acompany's efficiency and its short-term financial

CCC: Cash Conversion Cycle (or Cash-to-Cash Cycle) • The terms Cash Conversion Cycle and Cash-to-Cash Cycle are used interchangeably • Focuses on A/R, A/P, and inventory • It is the amount of time (in days) that a company takes to sell inventory, collect receivables and pay accounts payable • The combined cycle indicates how much cash is

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