This article highlights the importance of indicators (as net working capital, working capital requirements and net cash) by means of which it is considered in the context of financial balances capitalization information released by the balance sheet of an entity tourist profile. Theoretical concepts presented in a logical sequence are combined with the practical example transposed SC Tourism Covasna, Covasna. The results of the analysis are interpreted while trying to formulate solutions to the economic and financial viability of the entity.