Which of the following statements are not related to working capital requirement?

(A) A company uses labour to produce goods

(B) A company needs to purchase land

(C) A company sells goods on credit

(D) A company needs to spend money on painting the office

(E) A company needs to purchase 5 new machines

Choose the correct answer from the options given below:

(B) and (E) Only

Working capital requirement is the amount of funds required to finance a company's short-term operations, such as the purchase of raw materials, payment of wages, and collection of receivables.

Therefore, the only statements that are not related to working capital requirement are purchasing land and purchasing new machines.