Cash Position Equation
Cash = Long-term Debt + Equity + Current Liabilities – Other Current Assets – Long-term assets
Cash position can be improved by issuing more equity or debt, both short- and long-term, or by increasing other current liabilities, like accounts payable. Cash can also be increased by reducing other current assets, e.g., accounts receivable or inventories, or reducing long-term assets, like selling fixed assets, etc.