The amount of change in non-cash working capital during a specific period. Non-cash working capital is the difference between operating current assets and operating current liabilities, excluding cash and cash equivalents, short-term investments, and interest-bearing debt. Non-cash working capital reflects the liquidity and efficiency of a company’s operations. A positive change in non-cash working capital means that current assets have increased more than current liabilities, implying a cash outflow. A negative change in non-cash working capital means that current liabilities have increased more than current assets, implying a cash inflow. The change in non-cash working capital is added to or subtracted from net income to calculate cash flow from operations on the cash flow statementю