Indicators | 2017 | 2018 | 2019 | 2020 | 2021 |
1) Fixed part of current assets (working capital) | 77.7 | 118.3 | 156.9 | 139.0 | 190.0 |
2) Variable part of current asset | 94.50 | 67.50 | 27.70 | 65.80 | 62.10 |
3) Permanent capital | 538.4 | 462.9 | 509.0 | 490.4 | 555.3 |
4) Own current capital | 77.7 | 118.3 | 156.9 | 139.0 | 190.0 |
Asset financing Approaches | |||||
1) Moderate approach | |||||
CA = Short-term L, Own Current Capital = 0 | |||||
2) Risky approach | |||||
PC < NCA | |||||
Short-term L > CA | |||||
Own current capital < 0 | |||||
NCA = 1/3 short-term L + long-term L + OC | |||||
3) Absolute, decent approach | |||||
NCA < PC | √ | √ | √ | √ | √ |
OCC = CA − short-term L | 77.7 | 118.3 | 156.9 | 139.0 | 190.0 |
4) Aggressive approach | |||||
PC = NCA + WC + VPCA*1/2 | |||||
OCC = WC + VPCA*1/2 | |||||
ЭХХХ > short-term L | |||||
5) Conservative approach | |||||
PC = NCA + 0.1CA | |||||
Short-term L < CA | |||||
OCC = 0.1CA |