Changes in Working Capital or Non-Cash Working Capital?

Hi all,

Currently working on a DCF valuation for Spotify for a course project.

Looking at Spotify's current assets and liabilities, their cash & cash equivalents + short-term investments constitute about 80% of their total current assets. Hence, using "changes in non-cash working capital" in the FCFF calculation would lead to a way higher FCFF compared to when using "changes in working capital", since their current liabilities have been increasing a lot more compared to their non-cash current assets.

Which of the two would you guys advise me to use, considering the type of business Spotify is? I'm guessing I should just stick with the change in non-cash working capital.

Thanks a lot

4 Comments
 
"tailwalker"

You could cut it down the middle and just use cash required for operations. This is usually modeled around 2% of revenue. Just a suggestion, hope this helps a little.

Thanks for the reply! Do you mean splitting cash into operating cash (take a % of revenue) and excess cash, and deducting the excess cash from Current Assets?

If yes, is 2% a reasonable percentage to assume for operating cash for a company like Spotify, or perhaps a bit higher?

 

Exercitationem sit consequatur quasi cumque rerum. Quia omnis nihil minima esse rerum eius. At quisquam animi aut hic occaecati dolorum. Libero alias quia numquam voluptatem blanditiis doloribus corporis.

Qui eligendi totam impedit placeat voluptas exercitationem quas. Enim perferendis quaerat eligendi nesciunt qui mollitia. Magnam rerum accusamus consequuntur. Voluptatem consequuntur quisquam esse qui est nesciunt consequuntur possimus. Amet ab quis enim. Illo ut iste corrupti a tempore eaque.

Career Advancement Opportunities

September 2026 Investment Banking

  • Evercore 01 99.5%
  • Moelis & Company 01 98.9%
  • JPMorgan 01 98.4%
  • Goldman Sachs 01 97.9%
  • Morgan Stanley 07 97.3%

Overall Employee Satisfaction

September 2026 Investment Banking

  • Moelis & Company No 99.5%
  • Morgan Stanley 03 98.9%
  • Evercore 01 98.4%
  • Banco Santander 02 97.9%
  • BMO Capital Markets 12 97.3%

Professional Growth Opportunities

September 2026 Investment Banking

  • Evercore 01 99.5%
  • Moelis & Company 01 98.9%
  • Morgan Stanley 07 98.4%
  • Goldman Sachs 01 97.9%
  • JPMorgan No 97.3%

Total Avg Compensation

September 2026 Investment Banking

  • Vice President (16) $429
  • Associates (51) $260
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (26) $182
  • Intern/Summer Associate (15) $159
  • 1st Year Analyst (84) $151
  • Intern/Summer Analyst (76) $101
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

1
redever's picture
redever
99.2
2
Secyh62's picture
Secyh62
99.0
3
BankonBanking's picture
BankonBanking
99.0
4
kanon's picture
kanon
99.0
5
DrApeman's picture
DrApeman
98.9
6
GameTheory's picture
GameTheory
98.9
7
dosk17's picture
dosk17
98.9
8
Betsy Massar's picture
Betsy Massar
98.9
9
CompBanker's picture
CompBanker
98.9
10
Mimbs's picture
Mimbs
98.8
success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”