AbraCalc

Working Capital: $300K Assets, $100K Liabilities, No Inventory

A services or SaaS business with $300K in assets, $100K in liabilities, and no inventory has $200K working capital and a quick ratio of 3.0.

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How to use this tool

  1. Enter your total current assets.
  2. Enter your total current liabilities.
  3. Enter the inventory portion of current assets (for the quick ratio).
  4. Read net working capital, current ratio, quick ratio, and a liquidity verdict.

Service and software businesses carry no inventory, so their current ratio and quick ratio are identical — a 3.0 quick ratio signals strong short-term financial health.

Frequently asked questions

What is a good current ratio?
A current ratio between about 1.5 and 3.0 is often considered healthy, signalling enough liquid assets to cover near-term obligations without excessive idle capital. Below 1.0 is a warning sign; far above 3.0 may mean assets are not being used productively.
How is the quick ratio different from the current ratio?
The quick or acid-test ratio removes inventory from current assets before dividing by current liabilities. Because inventory can be slow or costly to sell, the quick ratio is a stricter test of whether you can meet obligations with your most liquid assets.
Can working capital be negative and still be fine?
Yes for some business models. Companies that collect from customers before paying suppliers — certain retailers and subscription businesses — can run with negative working capital efficiently. Judge it against your industry and cash-conversion cycle.