If Sales to Working Capital increases over time:
An increasing Sales to Working Capital ratio is usually a positive sign, indicating the company is more able to use its working capital to generate sales.
If Sales to Working Capital decreases over time:
A decreasing Sales to Working Capital ratio is usually a negative sign, indicating the company is less able to use its working capital to generate sales.
If Sales to Working Capital stays the same over time:
An unchanged Sales to Working Capital ratio indicates the ability of the company to use its working capital to generate sales has remained the same.