APT Initiatives
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Minimising Workloads, Maximising Performance
Established in 1999

Special Items

Net current liabilities (net current assets)

The difference between current assets and current liabilities; how much capital is available within a business to fund day to day operations in the short term. Also known as working capital. The more working capital a business has the more funds a business has available to pay for new stock, wages and other bills. In general, if current liabilities are greater than current assets, a firm may struggle to meet debts as they fall due.

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