Working Capital Metrics is an important part of financial statement analysis, as it provides an indication of how well a business is managing its current assets and liabilities. Working capital can be defined as the difference between current assets (cash, stock, debtors, etc) and current liabilities (creditors, loans and other payables). A positive working capital ratio indicates that a company has enough resources to meet its short-term financial obligations, while a negative ratio may indicate that a company is having trouble staying afloat. By monitoring these metrics regularly, businesses can identify areas in need of improvement and take action to ensure their long-term financial stability.