Why 2026 Will Reward CFOs Who Treat Liquidity as a Living System

2025–2026 Growth Corporates Working Capital Index: How 1,457 Global CFOs and Treasurers Use Working Capital to Grow Their Businesses

Working capital is just about protecting the downside. As volatility reshapes supply chains and access to capital, a widening gap is emerging between finance leaders who can move liquidity in real time and those who cannot. The “2025–2026 Growth Corporates Working Capital Index: How 1,457 Global CFOs and Treasurers Use Working Capital to Grow Their Businesses,” a PYMNTS Intelligence report commissioned by Visa, reveals how CFOs are turning cash, cards and data into a system built to act before opportunity passes them by.

Inside the January Index

Working capital has shifted from a safety net to a growth engine as CFOs and treasurers increasingly use it to seize unplanned opportunities, accelerate supplier payments and secure critical inventory.
Companies using AI for liquidity forecasting and workflow automation generate materially higher bottom-line benefits, but mismatches in financing products and loan rejections continue to limit the impact.
Firms that use commercial and virtual cards as financing tools and accept cards to speed receivables achieve higher efficiency scores, lower revenue losses from late payments and stronger cash-flow resilience.

By completing this form, you agree to receive marketing communications from PYMNTS and consent to the sharing of your information with our sponsors, where applicable, in accordance with our Privacy Policy and Terms and Conditions. Sponsors may use this information to contact you directly. You may update your preferences or withdraw your consent at any time.

Subscribeto our daily newsletter, PYMNTS Today.