Business I / The Balance Sheet
Practice question · True or false

A firm with negative net working capital is always insolvent.

Hints
  1. Ask whether the shortfall is structural or a feature of the model.
  2. Businesses collecting cash before paying suppliers routinely run this way.
Show the answer

False

Why

Negative working capital means current liabilities exceed current assets, but it does not mean insolvency. Supermarkets routinely run negative working capital, they sell inventory for cash before they must pay suppliers. Context determines whether the negative is dangerous or deliberate.

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