Working capital

Working Capital Cash Release Simulator

Turn a target for receivable, inventory and payable days into the cash it would release, split by lever. Enter days or balances — the other side is always derived and always shown, so the two can be checked against each other.

Input data

Annual figures drive the levers. Targets move on the sliders or in the fields.

Days basis
Entry basis
Number format

Which side are you typing?

Daysin use
You hold a days calculation. The balances are derived and shown beside them.
Balances
You hold a balance sheet. The days are derived, so the estimate ties back to real numbers.

Only the side you declare is editable. The page never shows two fields that must agree and lets you fight them.

Receivablesdriven by annual revenue

The slider runs to twice the current value. The field accepts anything outside it.

Inventorydriven by annual cogs

The slider runs to twice the current value. The field accepts anything outside it.

Payablesdriven by annual purchases

The slider runs to twice the current value. The field accepts anything outside it.

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Cash released at target

$21.48m

Reaching the target position would release $21.48m. Receivables contribute $10.00m, inventory $6.00m and payables $5.48m. The cash conversion cycle would improve by 30 days.

Cycle now
75 days
Cycle at target
45 days
Improvement
30 days

Both sides of every lever

Derived figures are marked, so the pair you typed and the pair we calculated are never confused.

Reconciled
LeverDays nowDays targetBalance nowBalance targetCash release
Receivables5040$50.00m$40.00m+$10.00m
Inventory6050$36.00m$30.00m+$6.00m
Payables3545$19.18m$24.66m+$5.48m
Total+$21.48m

Italic figures are derived from the side you entered. Every row shows both, so the estimate can be tied back to a real balance sheet.

Reuse the analysis

Copy the summary, or export the levers and the chart.

Transparent by design

How this calculation works

A cash release is a one-off: the balance sheet moves once and stays there. The financing benefit is what holding that cash saves every year afterwards. They are different quantities and are never added together.

Receivables

(Current DSO − target DSO) × annual revenue ÷ days basis.

Inventory

(Current DIO − target DIO) × annual COGS ÷ days basis.

Payables

(Target DPO − current DPO) × annual purchases ÷ days basis. Where purchases are not given, COGS stands in and the substitution is stated on screen.

Even flow

Every formula assumes revenue, COGS and purchases arrive evenly across the year. A seasonal business will find the true release differs, and the direction of that error follows its season.

Sales tax mismatch

Receivables usually include sales tax while revenue does not, and payables include it while purchases may not. Days computed from a tax-inclusive balance against a tax-exclusive flow run high.

Days and balances

The two are the same arithmetic run in opposite directions. Whichever you type, the other is derived and shown, and the same total must come out either way.

Cash conversion cycle

DSO + DIO − DPO. It is measured in days, so changing the days basis changes the cash figures but never the cycle.

Nothing is clamped

A target worse than the current position produces a negative release, described as cash absorbed. It is a real answer and is never floored at zero.