Companies generally try to minimize working capital because it does not generate much of a return. In fact, it if is negative, then your short-term suppliers of inventory, labor, utilities, etc. are financing part of your long-term assets.

for 2017 What operating cycle characteristic does this company have that causes it to have such a large amount of working capital?

for 2017 Is there a particular current assets that is causing the problem?

April 30 2016 2017 ASSETS Cash and cash equivalents Accounts receivable, less allowance for doubtful accounts of S9 in 2016 and $7 in 2017 Inventories 263 S 182 559 557 873 186 119 92 1.270 342 2,351 713 753 641 16 151 4,625 Barreled whiskey Finished goods Work in process Raw materials and supplies 187 116 85 1,054 357 2,233 629 590 595 17 119 Total inventories Other current assets Total current assets Property, plant, and equipment, net Goodwill Other intangible assets Deferred tax assets Other assets Total assets 4,183 S LIABILITIES Accounts payable and accrued expenses Accrued income taxes Short-term borrowings Current portion of long-term debt 501 S 501 19 271 211 249 970 1,689 152 314 130 3,255 Total current liabilities Long-term debt Deferred tax liabilities Accrued pension and other postretirement benefits Other liabilities 791 1,230 101 353 146 2.621 Total liabilities