Technicals - NWC

How do you guys normally calculate the change in NWC in TY? For some of the cyclical businesses, I've seen the financials in TY to be calculated as opposed to FCF*(1+PGR)

Below is the approaches I have seen so far:

1. Average of L5Y (or a full business / commodity cycle)

2. PGR* NWC in TY, where NWC is derived from TY sales * last year NWC/sales ratio

The first one is easier to understand, but not so sure the rationale for the second one, would love to hear thoughts 

Also feel free to shout other approaches that you've seen too  

1 Comments
 

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