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Differences in working capital for different industries
Manufacturing
Retail
Service
Inventories
High volume of WIPand finished goods.
Goods for re-saleonly and usually lowvolume.
Noneor very littleinventories.
Trade
receivables
High levels of tradereceivables, as they tend be dependent on a few customers.
Very low levels as mostgoods are bought incash.
Usually low levels asservices are paid for immediately.
payables
Low to medium levels of trade payables.
Very high levels of trade payables due tohuge purchases of inventory.
Low levels of payables.
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