https://www.libertycapitalgroup.com/funding-access/ -As you know, a correlate to cash is net lenders for working capital. Net lenders for working capital is not cash but the difference between current assets (what a firm currently owns) and current liabilities (what a firm currently owes). Current assets and current liabilities are firm's immediate sources and uses of cash, respectively. Clearly, a firm's ability to meet its current financial obligations (bills due within a year) depends on its ability to manage its current assets and liabilities, efficiently and effectively.