*This F9 (FM) Summary Notes is Valid Up to 31 August 2025.






Chapter Focus Points: Working Capital Management, Cost of investing in working capital, Mismanagement of Working Capital, Overtrading, Overstocking, Trade-off in Working Capital Management, Cash Flow vs. Profit, Overcapitalization and Overtrading, Elements of the Cash Operating Cycle, Factors Affecting the Length of the Operating Cycle, Raw Material Inventory Holding Period, WIP Holding Period, Finished Goods Inventory Period, Trade Receivables Days, Trade Payables Days, Operating Cycle (OC), Working Capital Turnover Ratio, Working Capital Investment Levels, Factors Affecting Working Capital Requirements.
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