The influencing factors of working capital of borrowers mainly include cash, inventory, accounts receivable, accounts payable, accounts received in advance and accounts received in advance. On the basis of investigation, predict the changes of various capital turnover times and reasonably estimate the borrower's liquidity. In actual calculation, the borrower's liquidity demand can refer to the following formula:

Liquidity payment-last year's sales revenue -( 1- last year's sales profit rate) -( 1- expected annual growth rate of sales revenue)-liquidity turnover times

Among them; Working capital turnover times =360∕ (inventory turnover days-average collection period-accounts payable turnover days-prepayment turnover days-prepayment turnover days).

Turnover Days -360- Turnover Times

Accounts receivable turnover times-sales revenue-average accounts receivable balance

Turnover times of advance accounts-sales revenue-average balance of advance accounts.

Inventory Turnover Times-Cost of Sales-Average Inventory Balance

Turnover rate of prepayments-cost of sales-average balance of accounts payable

Accounts payable turnover times-cost of sales-average accounts payable balance

Two, estimate the amount of new working capital loans

After deducting the borrower's expected liquidity demand from the borrower's own funds, existing liquidity loans and other financing, the amount of new liquidity loans can be estimated.

New working capital loan amount-working capital amount-borrower's own funds-existing working capital loan-working capital provided by other channels.