REL's 2015 Working Capital Survey Finds Cash Flow Improvement Opportunity of More Than $1 Trillion;Top Performers Hold Half the Inventory, Collect from Customers Two Weeks Faster, and Pay Suppliers More Than Two Weeks Slower MIAMI & LONDON-- -- In today's business world, the old adage "Cash is King" is being replaced by "Debt is King," according to the results of the 17th annual working capital survey from REL a division of The Hackett Group , Inc. , and CFO Magazine. The study, which examines the working capital performance of nearly 1000 of the largest public companies in the U.S., found that companies continue to take on alarming amounts of debt.