käibekapitalit

Käibekapital, also known as working capital, refers to a company's financial metric representing the difference between its current assets and current liabilities. It is a measure of a firm's short-term financial health and operational efficiency. Current assets typically include cash, accounts receivable, and inventory, while current liabilities encompass accounts payable, short-term debt, and other immediate obligations.

Positive working capital indicates that a company has sufficient liquid assets to cover its short-term debts and operational expenses. This suggests financial stability and the ability to fund ongoing operations. Conversely, negative working capital can signal potential liquidity problems, as the company may struggle to meet its immediate financial obligations.

Effective management of working capital is crucial for businesses. Optimizing inventory levels, accelerating accounts receivable collection, and strategically managing accounts payable can all contribute to a healthy working capital position. Analyzing trends in working capital over time provides insights into a company's ability to generate cash, manage its resources, and sustain its operations. It is a key indicator used by investors, creditors, and management to assess a company's financial performance and risk.