Aha Planner calculates your working capital from your receivables, inventory, and payables days — applied to your revenue and COGS. The sector benchmark uses Damodaran NYU Stern's industry working-capital ratios, sized to your business's revenue so it's calibrated to your sector and scale. Comparing the two tells you whether you tie up more or less cash in day-to-day operations than typical for your sector — and where there may be room to free up cash before going to market.