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Operating Assets & Liabilities Net Balance Calculator
Total selected operating assets and liabilities, then calculate the net capital tied up in operations.
- Formula & worked example
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Calculator inputs
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How to use this calculator
- Enter the known values in the units shown. Results update as you type.
- Where results are editable, change one to solve backwards. Lock a value to hold it fixed.
- Use the worked example to check the method. Reset restores the starting fields.
Use the result with context
Results are estimates for planning and education. Confirm rates, taxes, fees, and legal requirements with the relevant institution or a qualified professional before making a financial decision.
Formula and method
Operating cash of 10,000, receivables of 20,000, inventory of 30,000, prepaid expenses of 5,000 and fixed assets of 100,000 total 165,000. Less payables of 25,000 and accrued operating expenses of 10,000, net operating assets are 130,000.
Net operating assets = operating cash + receivables + inventory + prepaid expenses + fixed assets − payables − accrued operating expenses
Worked example
Enter these known values and leave the other values blank.
- Cash used in operations
- 10000 USD
- Accounts receivable
- 20000 USD
- Inventory
- 30000 USD
- Prepaid expenses
- 5000 USD
- Operating fixed assets, net book value
- 100000 USD
- Accounts payable
- 25000 USD
- Accrued operating expenses
- 10000 USD
- Operating assets
- 165000 USD
- Operating liabilities
- 35000 USD
- Net operating assets (NOA)
- 130000 USD
Assumptions and limitations
- Use balances from the same date and currency. Include cash required for operations; exclude surplus investment cash and other nonoperating financial assets. Use fixed assets after accumulated depreciation.
- Classify items consistently. This component worksheet covers the categories shown, so use the operating-asset and operating-liability total fields directly when your analysis includes additional categories. Financing debt is outside this operating-liability subtotal.
Common questions
Can net operating assets be negative?
Yes. The net balance is negative when operating liabilities exceed operating assets under the classifications you use.
Does the result equal total assets minus all liabilities?
No. This worksheet concerns operating items. Financial assets, financing debt and equity belong to different classifications.
References
The calculation equations, inverse formulas, units, and input rules were imported from this source. Bookify provides the interface and equation solver.
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