How to forecast working capital items ?

Hi everyone ! I'm wondering how can I forecast working capital and more specifically " current asset or current liabilities". I first took the opening and the closing balance previous year and I calculated the variation. But, I would like to find a better methods. If you can suggest me some articles, website I would be glad.

6 Comments
 

Given that I have never forecasted it, I would opt for one of the following methods, ordered form the one I would use to the last chance:

  • Ratio relative to the payroll/wages expenses (if the income st. explicits it, but pay attention because if the general expenses (SGA) include wages of managers, sellers etc. you can't use it)
  • Ratio relative to the number of employees (if you know the number)
  • Ratio relative to the revenue

Each one using the same formulas used in the DPO,DSO and DIO but substituting the denominator with the measure I suggested in the bulllet points.

 
Most Helpful

You need to look at pay period timing if you're trying to get a very accurate accrued payroll balance.

If you're just looking for trends then Ajeje's methods are fine, but if you need a specific 12/31 balance (and it's material) you need to look at pay periods. If employees are paid every 2 weeks then timing could make a big difference in the accrual

twitter: @CorpFin_Guy
 

Quia numquam doloribus adipisci exercitationem et. Fuga temporibus nihil quidem repellat laudantium quia. Quod doloremque incidunt accusamus dolores blanditiis vero possimus. Expedita voluptas voluptas voluptas et tenetur non suscipit.

 

Sed non voluptatem eos est quasi rerum qui accusamus. A blanditiis saepe beatae. Facilis nemo laborum quo porro quaerat. Et est praesentium voluptates voluptas.

Ducimus dolorem excepturi fuga molestiae sint. Quidem quia sit nobis deserunt nemo. Itaque eveniet eum dolorem enim et voluptas eaque. Dolores magni est blanditiis a molestias eos quis. Sit id magni esse iusto iste laudantium.

Repellendus quia deserunt dolor omnis. Ut molestias non eum sapiente.

Et alias autem et rerum eos dolorum. Quia suscipit ratione aut in.

twitter: @CorpFin_Guy

Career Advancement Opportunities

July 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.9%
  • JPMorgan 01 98.3%
  • Guggenheim Partners 01 97.7%
  • Morgan Stanley 07 97.1%

Overall Employee Satisfaction

July 2026 Investment Banking

  • Moelis & Company No 99.4%
  • Evercore No 98.9%
  • Morgan Stanley 01 98.3%
  • BMO Capital Markets 13 97.7%
  • Banco Santander 01 97.1%

Professional Growth Opportunities

July 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.9%
  • Morgan Stanley 06 98.3%
  • Goldman Sachs 01 97.7%
  • JPMorgan 01 97.1%

Total Avg Compensation

July 2026 Investment Banking

  • Vice President (16) $429
  • Associates (46) $258
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (22) $179
  • Intern/Summer Associate (14) $159
  • 1st Year Analyst (80) $150
  • Intern/Summer Analyst (73) $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
kanon's picture
kanon
99.0
3
Secyh62's picture
Secyh62
99.0
4
BankonBanking's picture
BankonBanking
99.0
5
dosk17's picture
dosk17
98.9
6
Betsy Massar's picture
Betsy Massar
98.9
7
CompBanker's picture
CompBanker
98.9
8
GameTheory's picture
GameTheory
98.9
9
DrApeman's picture
DrApeman
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...”