Käyttöpääomamuutoksille

Käyttöpääomamuutoksille (KPOM) refers to a financial metric used to evaluate the changes in the working capital of a company. Working capital is the difference between a company's current assets and its current liabilities, and it represents the funds available to cover short-term obligations. KPOM provides insights into a company's liquidity and operational efficiency by highlighting how its working capital has changed over a specific period.

KPOM is calculated by subtracting the beginning working capital from the ending working capital and then dividing the result by the average working capital. The formula is as follows:

KPOM = [(Ending Working Capital - Beginning Working Capital) / Average Working Capital] x 100

A positive KPOM indicates an increase in working capital, which can be a sign of improved liquidity and operational efficiency. Conversely, a negative KPOM suggests a decrease in working capital, potentially indicating financial distress or operational inefficiencies.

Investors and analysts use KPOM to assess a company's financial health and make informed decisions. A high KPOM might signal strong operational performance, while a low KPOM could indicate potential issues that require attention. However, KPOM should be considered in conjunction with other financial metrics and qualitative factors to provide a comprehensive view of a company's financial situation.