BE Semiconductor Industries NV (BESI) — Working Capital to Net Assets Ratio
BE Semiconductor Industries NV (BESI) has a Working Capital to Net Assets ratio of 187.4% as of September 2025. Working capital of €676.71 Million (current assets of €819.14 Million minus current liabilities of €142.43 Million) is measured against net assets of €361.16 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See BESI FCF to total liabilities ratio to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
BE Semiconductor Industries NV Working Capital to Net Assets (1997–2024)
This chart shows how BE Semiconductor Industries NV's Working Capital to Net Assets ratio has evolved across 28 annual periods from 1997 to 2024. As of September 2025, the ratio stands at 187.4%, reflecting working capital of €676.71 Million against net assets of €361.16 Million EUR. See BESI cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for BE Semiconductor Industries NV (1997–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for BE Semiconductor Industries NV from 1997 to 2024, covering 28 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see BE Semiconductor Industries NV (BESI) market capitalisation.
| Year | WC/NA Ratio | Working Capital (EUR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 165.9% | €831.41 Million | €501.26 Million | €998.39 Million | €166.98 Million | ▲ +35.1 pp |
| 2023 | 130.8% | €551.06 Million | €421.41 Million | €688.29 Million | €137.23 Million | ▲ +4.6 pp |
| 2022 | 126.1% | €792.81 Million | €628.53 Million | €936.70 Million | €143.89 Million | ▲ +5.3 pp |
| 2021 | 120.9% | €748.57 Million | €619.27 Million | €936.15 Million | €187.58 Million | ▼ -55.3 pp |
| 2020 | 176.2% | €654.05 Million | €371.23 Million | €755.53 Million | €101.49 Million | ▲ +20.9 pp |
| 2019 | 155.3% | €463.62 Million | €298.51 Million | €550.25 Million | €86.63 Million | ▲ +20.2 pp |
| 2018 | 135.1% | €502.69 Million | €372.19 Million | €603.62 Million | €100.93 Million | ▼ -6.9 pp |
| 2017 | 141.9% | €616.14 Million | €434.13 Million | €762.43 Million | €146.29 Million | ▲ +36.9 pp |
| 2016 | 105.1% | €362.54 Million | €345.04 Million | €460.08 Million | €97.54 Million | ▲ +35.4 pp |
| 2015 | 69.7% | €231.46 Million | €332.22 Million | €298.84 Million | €67.38 Million | ▲ +3.7 pp |
| 2014 | 66.0% | €216.95 Million | €328.82 Million | €308.95 Million | €91.99 Million | ▲ +5.7 pp |
| 2013 | 60.3% | €159.22 Million | €264.16 Million | €219.01 Million | €59.79 Million | ▼ 0.0 pp |
| 2012 | 60.3% | €159.81 Million | €264.95 Million | €242.81 Million | €82.99 Million | ▼ -1.8 pp |
| 2011 | 62.1% | €158.97 Million | €256.06 Million | €236.65 Million | €77.68 Million | ▼ -4.4 pp |
| 2010 | 66.5% | €145.55 Million | €219.01 Million | €244.29 Million | €98.74 Million | ▲ +2.8 pp |
| 2009 | 63.6% | €99.44 Million | €156.28 Million | €172.80 Million | €73.36 Million | ▼ -3.5 pp |
| 2008 | 67.1% | €98.23 Million | €146.28 Million | €151.26 Million | €53.03 Million | ▼ -3.3 pp |
| 2007 | 70.5% | €125.92 Million | €178.72 Million | €178.29 Million | €52.37 Million | ▼ -2.7 pp |
| 2006 | 73.1% | €142.28 Million | €194.53 Million | €203.91 Million | €61.63 Million | ▲ +8.6 pp |
| 2005 | 64.5% | €117.10 Million | €181.45 Million | €170.79 Million | €53.69 Million | ▼ -15.5 pp |
| 2004 | 80.0% | €141.66 Million | €176.98 Million | €175.51 Million | €33.85 Million | ▲ +4.7 pp |
| 2003 | 75.4% | €138.20 Million | €183.38 Million | €163.89 Million | €25.69 Million | ▼ -3.2 pp |
| 2002 | 78.6% | €157.75 Million | €200.71 Million | €189.39 Million | €31.63 Million | ▲ +1.0 pp |
| 2001 | 77.6% | €177.43 Million | €228.70 Million | €207.34 Million | €29.91 Million | ▲ +14.5 pp |
| 2000 | 63.1% | €156.32 Million | €247.64 Million | €217.74 Million | €61.42 Million | ▲ +11.3 pp |
| 1999 | 51.8% | €69.31 Million | €133.74 Million | €118.48 Million | €49.16 Million | ▲ +3.5 pp |
| 1998 | 48.4% | €60.45 Million | €125.00 Million | €103.17 Million | €42.72 Million | ▼ -0.5 pp |
| 1997 | 48.9% | €62.18 Million | €127.27 Million | €108.64 Million | €46.45 Million | — |