Finance Tools

Farm Working Capital Calculator

Calculate farm working capital (current assets minus current liabilities) and key liquidity ratios like current ratio and working capital per acre/head to assess short-term financial health.

Working capital measures short-term financial health: current assets − current liabilities. This tool also shows current ratio and optional per-acre/per-head metrics for farm comparisons.

Current assets

Checking, savings, cash on hand.

Unpaid invoices, receivables.

Stored crops, feed, inputs, supplies.

Prepaid expenses, short-term deposits.

Current liabilities

Short-term operating note, revolving credit.

Bills due to suppliers and vendors.

Short-term notes, credit card balances.

Taxes payable, accrued expenses.

Optional comparison metrics

Used to compute working capital per acre.

Used to compute working capital per head (optional).

Current assets

$180,000

Current liabilities

$120,000

Working capital

$60,000

Current ratio (assets ÷ liabilities): 1.50

Working capital per acre: $75

Rule of thumb: higher working capital generally improves resilience during volatile seasons.

How it works

  • Working capital = current assets − current liabilities
  • Current ratio = current assets ÷ current liabilities
  • Per-unit metrics help compare farms of different sizes

FAQ

What counts as “current”?
Items expected to convert to cash (or be paid) within ~12 months are typically current.

Is a higher current ratio always better?
Not always—very high ratios can mean idle cash or excess inventory, but low ratios can signal risk.

How to use this farm working capital calculator

  1. Enter current assets such as cash, receivables, and inventory.
  2. Enter current liabilities such as operating loans, credit lines, and short-term payables.
  3. Calculate working capital and liquidity ratios.
  4. Use per-unit metrics (per acre/head) to compare over time.

Example

Example working capital calculation:

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