Category Archives: Bookkeeping

Net Working Capital Guide, Examples, and Impact on Cash Flow

For example, refinancing short-term debt with long-term loans will increase a company’s net working capital. However, long-term loans can be much more expensive than a short-term loan. Refinancing too much debt this way could lead to massive debt costs in the long-term, potentially putting the company on unsteady financial footing. That will reduce working capital […]

Statement of Retained Earnings Example Excel Template with Examples

The dividend payout ratio is the opposite of the retention ratio. If your business currently pays shareholder dividends, you’ll need to subtract the total paid from your previous retained earnings balance. If you don’t pay dividends, you can ignore this part and substitute $0 for this portion of the retained earnings formula. The statement of […]

Understanding Changes in Working Capital and Its Impact on Cash Flow

These will be used later to calculate drivers to forecast the working capital accounts. The amount of working capital a company has will typically depend on its industry. Some sectors that have longer production cycles may require higher working capital needs as they don’t have the quick inventory turnover to generate cash on demand. Alternatively, […]

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