A firm has current assets of $100, net fixed assets of $500, short-term debt of $70, and long term debt of $200. What does the balance sheet look like? What is shareholders equity? What is net working capital? In this case, total assets are $100 + 500 = $600 and total liabilities are $70 + 200= $270, so shareholders equity is the difference: $600 - 270 = $330. The balance sheet would thus look like:

Assets		Liabilities and Shareholders Equity
Current assets	$100	Current liabilities	$ 70
Net fixed assets	500	Long-term debt	200
		Shareholders equity	330
Total assets	$600	Total liabilities and shareholders equity	$600

Net working capital is the difference between current assets and current liabilities, or $100 - 70 =$30.