Working capital calculator
Enter current assets and current liabilities from the same balance sheet. Use amounts in rupees.
Your result
- Net working capital
- Current ratio
Current ratio is not defined when current liabilities are zero.
Working capital formula
Net working capital = current assets − current liabilities
Current ratio = current assets ÷ current liabilities.
Example
A trading business has ₹5,00,000 in current assets and ₹3,00,000 in current liabilities. Its net working capital is ₹2,00,000. Its current ratio is 1.67:1.
Which figures should I enter?
Use totals from the same date. Current assets include stock, debtors, cash, bank balances and other current assets. Exclude fixed assets such as buildings and machinery.
Current liabilities include creditors, outstanding expenses, statutory dues, short-term bank borrowing and the current portion of term loans. Exclude long-term portions of loans. If an item is already included in a total, do not add it again.
What does the result mean?
A positive amount means current assets exceed current liabilities. A negative amount means the reverse. It does not show how quickly stock can sell or debtors will pay. The result is not a cash balance or a bank-approved borrowing limit.
Is working capital the same as a CC limit?
No. This calculator finds net working capital from balance-sheet totals. A cash-credit assessment also considers the lending method, turnover, stock and debtor holding periods, and the bank’s requirements.
Need a CMA report for a bank loan?
Prepare actual accounts, estimates, projections and a Nayak working-capital assessment in Munimly. Review the report before submitting it.
See the CMA Excel sample or follow the preparation guide.
Formula reference: BDC: Working capital. Prepared by Munimly, 19 October 2026. Your calculator inputs stay in this page and are not saved or sent to a server.