Working Capital: A Summary of Ratios by Industry

Darden Business Publishing Cases

ISSN: 2474-7890

Publication date: 20 January 2017


The case graphically presents various working capital ratios (days inventory outstanding, days sales outstanding, days payables outstanding, cash conversion cycle, and operating cycle) over the 2009-through-2012 period by industry and for specific well-known companies. Students are given the opportunity to craft an intuitive story around the ratios they are given in the case. The case works well as a supplement for classes on working capital management. It is designed to help students relate the often difficult-to-grasp concepts around working capital and working capital ratios to industries and companies that they are familiar with, using companies whose business models and business practices are particularly good illustrations of the relevant concepts.



Lynch, L., Gillam, G. and Forman, J. (2017), "Working Capital: A Summary of Ratios by Industry", Darden Business Publishing Cases.

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