Disney Corp.; Current Assets And Liabilities And Cash Management Over the last few years the Disney Corporation as been doing well, sales have been increasing and so have the profit margins indicating increasing levels of efficiency with the net profit margin before tax (EBT) for 2007 being 21.8%, this increased from 15.9% in 2006 and 12.5% in 2003 and revenues increased from $31,944 million in 2005 to $ 35,510 million in 20071. This is a positive improvement in performance, but it also comes with some consequences, as performance levels change there are likely to be changes seen in the cash management as a result of changes in the current assets and currently liabilities. Even where there are issues unrelated, or only indirectly related to the increased turnover there are knock on effects on the way that the cash flow and management takes place. When looking at the pattern over the last few years there is an overall increase in the total current assets, increasing from $8,845 in 2005 to $9,562 in 2006 and then to $11,314 in 2007. A clearer understanding of what is going on can be gained by looking at the area where there are any significant changes. The accounts receivable does change, increasing slightly, this remains a fairly consistent level in terms of the proportion of the current assets, in 2005 when it is $4,585 it is 51.8% of the total current assets, in 2006 in increases to $4,707 making up 49.9% of the current assets and