Differences in working capital for different industries
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Manufacturing
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Retail
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Service
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Inventories
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High volume.
WIP and finished goods
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Goods for re-sale only,
usually low volume
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No or very little
inventories
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Trade
Receivables
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High levels of debtors, as dependant on a few customers
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Very low levels as most
goods bought by cash
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Usually low levels as services are paid for immediately
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Trade
Payables
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Low to medium levels of Payables
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Very high levels of trade
payables due to the huge
purchases of inventory
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Low levels of
payables
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