327 BPP

is it the current ratio ?

It means Capital Employed Current assets - liabilities

Delaying payments to suppliers can reduce capital employed(CE) because it increases the accounts payable on the balance sheet, which is a current liability. Since capital employed is calculated as total assets minus current liabilities, an increase in accounts payable (due to delayed payments) will result in a decrease in CE

total assets minus current liabilities.. that was silly , sry .. thanks