käibekapital

Käibekapital, also known as working capital, refers to the difference between a company's current assets and its current liabilities. It is a crucial indicator of a company's short-term financial health and operational efficiency. Current assets include cash, accounts receivable, inventory, and other short-term assets, while current liabilities encompass accounts payable, short-term loans, and other short-term debts.

A healthy käibekapital indicates that a company has enough liquidity to meet its short-term obligations and continue its operations without disrupting its cash flow. Conversely, a low käibekapital may signal financial distress, as the company might struggle to pay its bills or meet its operational needs.

Käibekapital is an essential metric for businesses to monitor and manage. It helps in assessing the company's ability to cover its short-term expenses, manage inventory, and maintain a healthy cash flow. By keeping an eye on käibekapital, businesses can make informed decisions regarding their financial strategies, such as optimizing inventory levels, negotiating better payment terms, or securing additional financing.

In financial statements, käibekapital is typically presented in the balance sheet, providing a snapshot of the company's liquidity position at a specific point in time. It is also used in various financial ratios, such as the current ratio and the quick ratio, to evaluate a company's financial performance and solvency.