jellyfsh_1

如果给了你两年的报表，按change 计算； 如果给了你一年的报表，就直接net working capital=current assets(excluding cash and equivalents)-current liability(excluding short-term debt)

 

short-term debt、notes payable, and current portin of long-term debt都减，anything you will pay an interest on it should be deducted. So you will left the item such as account payable.