Working Capitals: (Over Draft/Cash Credit/Bank Guarantee/Machinery Loans/Project Finance etc)
A measure of both a company's efficiency and its short-term financial health. If a company's current assets do not exceed its current liabilities, then it may run into trouble paying back creditors in the short term.
Working capital also gives investors an idea of the company's underlying operational efficiency. Money that is tied up in inventory or money that customers still owe to the company cannot be used to pay off any of the company's obligations.