Working Capital Ratio
1. The problem is to understand the ratio \textit{working capital divided by total assets}.\n\n2. Working capital is defined as current assets minus current liabilities: $$\text{Working Capital} = \text{Current Assets} - \text{Current Liabilities}.$$\n\n3. Total assets represent the sum of all assets owned by a company.\n\n4. The ratio is calculated as: $$\frac{\text{Working Capital}}{\text{Total Assets}} = \frac{\text{Current Assets} - \text{Current Liabilities}}{\text{Total Assets}}.$$\n\n5. This ratio measures the proportion of a company's total assets that is financed by working capital, indicating liquidity relative to asset size.\n\n6. To compute, subtract current liabilities from current assets to find working capital, then divide by total assets.\n\n7. For example, if current assets are 500, current liabilities are 300, and total assets are 2000, then: $$\frac{500 - 300}{2000} = \frac{200}{2000} = 0.1.$$\n\n8. This means 10% of total assets are financed by working capital, showing liquidity strength.