Working capital represents the firm’s "current assets and current liabilities" section of the cash flow statement.
What is Working capital?
Working capital are also known as net working capital is one of the most fundamental concepts of financial analysis.
Operating activities are where the working capital items are grouped. The "changes in operating assets and liabilities" area of the cash flow statement is often known as the "changes in working capital" section by finance experts.
As a result, "operating assets and liabilities” section of the cash flow statement.
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