Net Working Capital

/ˌnɛt ˈwɜrkɪŋ ˈkæpɪtl/

Definitions

  1. (n.) The difference between a company's current assets and current liabilities, representing short-term liquidity and operational efficiency.
    The acquisition deal hinged on the target company's net working capital being above a specified threshold.

Forms

  • net working capital
  • net working capitals

Commentary

Net working capital is a critical measure in mergers and acquisitions for assessing a company's short-term financial health and ensuring value protection in purchase agreements.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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