Introduction: The Lifeblood of Every Small Business If cash flow is the heartbeat of your business, then working capital  is its oxygen. It’s what keeps your operations running — paying employees, buying supplies, covering rent, and taking on new projects. But for many small business owners, managing working capital feels like a constant balancing act. One month, cash is flowing in strong. The next, invoices are delayed, expenses pile up, and you’re scrambling to keep things