(plural foundries) 1  A facility that melts metals in special furnaces and pours the molten metal into molds to make products. Foundries are usually specified according to the type of metal dealt with: iron foundry, brass foundry, etc. 2  The act, process, or art of casting metals; founding.
Funds raised by issuing shares in return for cash or other considerations. The amount of share capital a company has can change over time because each time a business sells new shares to the public in exchange for cash, the amount of share capital will increase.
Working capital is the difference between the current assets and the current liabilities. It is the amount invested by the promoters on the current assets of the organisation.ecisions relating to working capital and short-term financing are referred to as working capital management. These involve managing the relationship between a firm's short-term assets and its short-term liabilities.