Working capital measures are used to evaluate what aspect of a company's finances?

Working capital measures are primarily focused on assessing a company’s short-term financial health, specifically its ability to meet short-term obligations. This is calculated by taking the difference between current assets and current liabilities. A positive working capital indicates that a company has sufficient assets to cover its current liabilities, which is crucial for maintaining daily operations and stability.

When a company has strong working capital, it is in a favorable position to handle immediate financial commitments, such as paying suppliers, employees, and other operational expenses. This measure does not directly relate to long-term investment strategies, overall profitability, or market share, but rather emphasizes the importance of liquidity and short-term financial management. Therefore, option B accurately defines the role of working capital in evaluating a company's financial situation.