Question

What is the Net working capital and Change in net working capital from 2010 to 2015 based on the balance sheet?

Balance Sheet - Assets Balance Sheet - Liabilities 2012 2011 2010 2015 2014 2013 2010 2015 2014 2013 2012 2011 STOU STO0 STO0 SU00 STOU SUO0 SUU0 SU0O Assetx Equity and billies Non-curren assels Fouiy тв1 900 404475 Раpey, plm, амd есрent T20 374 Share capital 249493 453.517 569532 832209 740.309 915523 4nR 172 4074TT 251653 218.08 NA 16IN NA ntangible assets Perpetual converi ble capital securie 15.0U2 vesiments in jointvenes and ansociaes -200.100 50.36B 426.806 4.670 Accumualed losses 33441 -15470 90266 Long kяm i и 8304 Он инимя 21,687 2994 9462 4299 6611 9,486 16.040 198.610 27B,690 Delened tax 17,183 2260 6716 Tatal equly 215,397 248,473 194.674 149741 34,021 33473 20,114 11,339 nans ta subsidanios Non-carrent abiies koaseies and joind vees Ркенн 45,026 Ос 33090 3413 225,668 57500 17306 12448 9562 6,997 Onher recevables 65,955 37825 676406 21531 22,700 21,360 16,054 Delered income 11,075 13.353 21,440 23.080 26.161 23.091 Sublotal Delered tax abes 579 118 81355 353260 874228 TER 385 6.893 5474 11,949 289r 6,9r8 Carrent assets I йs Loans 223.246 36,976 366.137 378,970 373,659 101,923 253 орaн NA. 2526 NA NA NIA 144 135 466.802 7640 10,018 3330 4593 Sublutal 383303 419,350 417,395 416.360 132.011 AD de om associaes and jontvenes 3096 18748 Carrend abilties to subsidiaries 8496 Loa oans o asseciales and joinvees 36931 1824 20.763 Provisionsa 17.822 2,106 1278 1,764 з п23 1506 Trade receiables 11336 4928 4,129 2500 3,529 DefRы иститие 2,324 2619 4,490 3870 6.124 Saleg n adyдс о саmaое 7D001 oner recevables 18,094 110,461 23792 23,947 21,270 19,481 67552 99.024 69,925 91213 T3TB Derivalive inancial insiruments Cash and cash euialon 3510 514 4556 8255 ...U2 Praision for tuon 0205 10 232 354 Lens 167 203 233 920 Sublutal 372318 200546 53.081 148,296 204933 109,620 Amounts due to immedale halding o Assets relaled tm planned disposal of ainuas 7O959 60 Amounts due to relaled companies Total assets 21.5 NA NA 1,022395 985,791 1,048,546 1,071,901 1,00039 NA 587188 NA NA 105.058 115.024 109.491 Trade payables 129222 153,504 108,113 о раatнн 9963 29,185 21,711 7825 7075 4516 934 115 Dervave inandal insinuments 31,112 1,797 5,005 2,715 81428 808O8% Tatal Eahties 84996 437447 Tolal equily and iabilities 1,022305 5,791 1,048546 1,071901 1000,739 587,188

Answer 1

Answer

Working Capital means the excess of Current Assets over Current Liabilities.

It is calculated as Current Assets less Current Liabilities.

Working Capital of 2015 = $ 32,202

Working Capital of 2010 = $ (71,516)

Change in working Capital = $ 103,718

Workings:

	2015	2010	Change
Current assets	$      372,318	$      233,920	$ 138,398
Current Liabilities	$      340,116	$      305,436	$   34,680
Working Capital	$        32,202	$      (71,516)	$ 103,718

In case of any doubt, please comment.