Working Capital per Share measures the amount of short-term capital available to the company on a per-share basis, calculated as (Current Assets – Current Liabilities) divided by the number of outstanding shares. It provides insight into the company’s liquidity position and operational efficiency from a shareholder perspective. A higher value typically indicates that the company has sufficient resources to cover its short-term obligations and continue day-to-day operations without liquidity stress. This metric can be especially helpful for evaluating financial health in capital-intensive or seasonal businesses where working capital needs may fluctuate.