Working Capital Adjustments
Itemized list of working-capital adjustments with explicit sign-prefix driving the additive-vs-subtractive multiplier — e.g. "+ AR collected: $250k", "− Prepaid infra: $80k", "+ Deferred revenue: $600k". The line-item basis for `finance.net_working_capital_adjustment` and its child KPIs (current_asset_adjustments, current_liability_adjustments). The signed-prefix UI convention prevents the most common working-capital reporting bug — sign-flips that double-count or invert the cash effect. Common pitfall: lumping unrelated items into a single "other working capital" line loses the diagnostic value; break out the top 3–5 components. — Finance KPI, I'mBoard-authored (editorial tier).
I'mBoard-authored (editorial tier)
No public third-party standard anchors this KPI yet, so I'mBoard authors and maintains the definition — transparently labeled as editorial tier. See the ontology methodology for the published vs editorial tier system and the back-attribution workstream.
Rogue ID: finance.working_capital_adjustments_list
Type: Text
Domain: Finance
Definition
Itemized list of working-capital adjustments with explicit sign-prefix driving the additive-vs-subtractive multiplier — e.g. "+ AR collected: $250k", "− Prepaid infra: $80k", "+ Deferred revenue: $600k". The line-item basis for finance.net_working_capital_adjustment and its child KPIs (current_asset_adjustments, current_liability_adjustments). The signed-prefix UI convention prevents the most common working-capital reporting bug — sign-flips that double-count or invert the cash effect. Common pitfall: lumping unrelated items into a single "other working capital" line loses the diagnostic value; break out the top 3–5 components.
Formula
Each row contributes `± amount` based on its sign prefix. Sum of signed amounts equals `finance.net_working_capital_adjustment`. Asset-side rows roll up to `finance.current_asset_adjustments`; liability-side rows roll up to `finance.current_liability_adjustments`.Why it matters
Makes the working-capital aggregate auditable — the board can see exactly which items moved the number and which direction. Critical at Series A+ when working capital is material.
How to interpret
Track the same line items across periods; a previously material line that vanishes from the list usually indicates a hidden reclassification rather than resolution. New material lines deserve a one-line footnote on what happened.
Related KPIs
finance.net_working_capital_adjustmentfinance.current_asset_adjustmentsfinance.current_liability_adjustmentsfinance.operationally_available_cash
Source
I'mBoard editorial — authored and maintained by I'mBoard, first published 2026-04-01. No third-party standard is cited for this KPI; when one emerges, the definition is back-attributed and promoted to the published tier (a minor version bump). Read the ontology methodology for the published vs editorial tier system, attribution rules, and dispute process.
Stage relevance
| Company stage | Priority |
|---|---|
| Series A | Recommended |
| Series B | Recommended |
| Series C+ | Recommended |
| Public | Recommended |
Suggested for stages: Series A, Series B, Series C+, Public.
Default owning functions
- Finance
Machine-readable
- This KPI as JSON:
/api/ontology/finance/working_capital_adjustments_list.json - All Finance KPIs:
/api/ontology/finance.json - Full catalog:
/api/ontology/index.json
Usage / Consumption Revenue
Recognized revenue tied to usage- or consumption-based pricing for the period (metered API calls, compute, seats-on-demand, overages). Separated from subscription revenue because it scales with customer activity rather than contracted commitments and is typically more volatile period to period. — Finance KPI, I'mBoard-authored (editorial tier).
Sales KPIs
ARR, bookings, pipeline, deals, forecast. 49 KPIs in this domain — 10 anchored to third-party standards, 39 editorial.