Boost your business with a working capital loan or GST business loan. Use our business loan emi calculator to plan repayments and find the right loan for growth. A firm invests a part of its permanent capital in fixed assets and keeps a part of it for working capital, i.e., for meeting the day to day requirements. capital is defined as the excess of current assets over current liabilities. Working capital to a company is like the blood to the human body. It is the most vital ingredient of business. We will hardly find a firm which does not require any amount of working capital for its normal operations. The requirement of working capital varies from firm to firm depending upon the nature of the business, production policy, market conditions, seasonality of operations, conditions of supply etc.