Working Capital is one of the core metrics that measure a company's operational efficiency and also an immediate assessment of its health in terms of finance. The Working Capital is simply given as follows, where current liabilities are subtracted from the current assets. Positive Working Capital means that the Company is capable of servicing current liabilities. Conversely, poor working capital can be a warning sign of financial disease. Another important metric is Asset Turnover Ratio, which gives an idea of how effectively a company is using its assets to generate revenue. This is calculated by net sales divided by the average total assets. An asset turnover ratio shows a company's power in its asset management if the asset turnover ratio is high; the company generates higher sales for each dollar of assets.