Use the appropriate formula to calculate working capital, then discuss the business's current financial liquidity position.

Does the business have sufficient working capital on hand to address bills to suppliers?

Will there be potential cash inflow at the end of the year?

What is the current direction of the business regarding working capital management?

Income Statement
Revenue	89,190m
Net Income	17,767m
EPS from Continuing Operations	6.65
EPS - Net Income - Diluted	6.65
Revenue per Share	33.88
Balance Sheet
Total Assets	176,440m
Total Liabilities	106,860m
Shareholders' Equity	69,580m
Total Assets per Share	67.04
Net Assets per Share	26.44
Cash Flows
Cash from Operations	26,114m
Cash from Investing	-13,326m
Cash from Financing	-9,852m
Capital Expenditures	3,550m
Cash Flow per Share	9.77