Capital de Giro | Entenda o que é e como calcular | Adiq Explica

Summary

This video explains the concept of working capital (capital de giro) in business, emphasizing its crucial role in financial stability and growth. It covers key types of working capital, such as gross, net, permanent, and variable, and demonstrates how to calculate it by subtracting current liabilities from current assets. The video also highlights the importance of maintaining a balance, as excessive working capital may indicate inefficiency, while insufficient capital can jeopardize a company's operations. Viewers are encouraged to understand and manage their working capital effectively to ensure their business's continued success.

Takeaways

• 😀 Working capital is the money a company has available to cover its day-to-day expenses and ensure smooth operations.
• 😀 Gross working capital (capital de giro bruto) is the total reserve a company has, without subtracting any expenses.
• 😀 Net working capital (capital de giro líquido) is the remaining amount after all expenses have been subtracted.
• 😀 Permanent working capital (capital de giro permanente) is the minimum amount needed to maintain company operations.
• 😀 Variable working capital (capital de giro variável) refers to adjustments in working capital to cover changes in business needs, like new investments or hiring staff.
• 😀 To calculate working capital, subtract a company's short-term liabilities from its short-term assets.
• 😀 Having a positive working capital means that a company’s reserves cover its expenses, while a negative balance indicates a shortfall.
• 😀 A clothing store with R$275,000 in assets and R$155,000 in expenses has a working capital of R$120,000, which is a healthy 77% of its costs.
• 😀 Financial consultants recommend that a company's working capital should represent between 20% to 100% of its total costs.
• 😀 Having too much working capital can be a sign that inventory is not moving and customers are not purchasing products.
• 😀 Proper management of working capital is crucial for ensuring business continuity, especially during unexpected challenges like the pandemic.

Q & A

What is working capital (capital de giro)?

Working capital is the money available to cover a company's day-to-day operational expenses, such as salaries, rent, and maintenance costs. It ensures that a business can keep functioning smoothly.

Why is working capital important for a business?

Working capital is crucial for maintaining operations, paying bills, and managing cash flow. A well-managed working capital ensures that a business can handle financial challenges and continue its activities.

What is the difference between gross working capital and net working capital?

Gross working capital is the total amount of money available in a company, without subtracting expenses. Net working capital, on the other hand, is the amount remaining after expenses have been deducted.

What is permanent working capital?

Permanent working capital refers to the minimum amount of money a business needs to maintain its basic operations. It covers fixed, ongoing expenses to keep the company running.

What does variable working capital mean?

Variable working capital refers to the fluctuating amount of money needed by a business at different times, such as when additional funds are needed for hiring staff, expanding equipment, or addressing unforeseen expenses.

How do you calculate working capital?

Working capital is calculated by subtracting the current liabilities (expenses) from current assets (available funds). The formula is: Working Capital = Current Assets - Current Liabilities.

What are current assets and current liabilities?

Current assets are the liquid resources available to a company, such as cash, inventory, and accounts receivable. Current liabilities are the company's short-term financial obligations, like salaries, rent, and supplier payments.

What is a good percentage of working capital in relation to a company's expenses?

Financial experts recommend that working capital should be between 20% and 100% of a company's total expenses. This ensures the business has enough resources to cover its costs without overstocking or underfunding.

What happens if a company's working capital exceeds 100% of its expenses?

While it may seem like a positive sign, having a working capital over 100% could indicate that the company is not efficiently utilizing its resources. This may mean that the company is overstocked, with unsold inventory or slow customer purchases.

How did the pandemic highlight the importance of managing working capital?

During the pandemic, many businesses faced financial struggles due to poor management of working capital. Those with insufficient reserves found it difficult to maintain operations, while companies with better cash flow management were able to survive and even thrive.