Figure · FIG:pilot/working-capital-bridge

Working capital is a difference, not a ratio

An equation bridge separating working capital from the related current ratio.

Updated Aug 7, 2026 Review due Nov 7, 2026
Working capital is the current-dollar cushion
Current assets$120,000 Current liabilities$75,000 Working capital$45,000
A dollar difference within current classification—not the current ratio.
$120,000 of current assets minus $75,000 of current liabilities yields $45,000 of working capital.
Detailed visual description

The selected illustration uses three aligned pictogram groups: a large deep-green current-assets group, a smaller orange-red current-liabilities group, and a remaining gold working-capital group. The presentation layer supplies the exact labels and equation as accessible HTML beneath the illustration. The values are a bounded teaching example, not a claim about a real entity.

Review apparatus

Visual provenance and review

Technique
ai generated image
Role
explanatory
Review state
selected
Model source
openai · gpt-image-2
Rights
CC0-1.0 · Project-authored teaching diagram using fictional values

Review notes

  • Selected by 2 of 2 reviewers in the working-capital hybrid A/B review.
  • All exact labels, amounts, operators, and the distinction from current ratio remain deterministic HTML; the original deterministic SVG remains the print fallback.
Retained model-call description

Depict working capital as a rigorous left-to-right accounting infographic: a visibly larger deep-green current-asset quantity minus a smaller orange-red current-liability quantity leaves a compact gold residual. Keep the categories discrete, all content inside the frame, and the lower band quiet for deterministic presentation-layer labels.