Commonwealth Bank of Australia (CBA) — Working Capital to Net Assets Ratio
Commonwealth Bank of Australia (CBA) has a Working Capital to Net Assets ratio of -83.2% as of June 2026. Working capital of AU$-65.47 Billion (current assets of AU$53.52 Billion minus current liabilities of AU$118.99 Billion) is measured against net assets of AU$78.70 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See CBA defensive interval ratio to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Commonwealth Bank of Australia Working Capital to Net Assets (2013–2026)
This chart shows how Commonwealth Bank of Australia's Working Capital to Net Assets ratio has evolved across 14 annual periods from 2013 to 2026. As of June 2026, the ratio stands at -83.2%, reflecting working capital of AU$-65.47 Billion against net assets of AU$78.70 Billion AUD. For the complete balance sheet picture, see CBA asset base.
Annual Working Capital to Net Assets for Commonwealth Bank of Australia (2013–2026)
The table below presents the year-by-year Working Capital to Net Assets ratio for Commonwealth Bank of Australia from 2013 to 2026, covering 14 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. Check financial resilience of Commonwealth Bank of Australia to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (AUD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2026 | 29.7% | AU$23.41 Billion | AU$78.70 Billion | AU$142.40 Billion | AU$118.99 Billion | ▲ +1161.5 pp |
| 2025 | -1131.8% | AU$-891.57 Billion | AU$78.78 Billion | AU$61.25 Billion | AU$952.82 Billion | ▲ +31.2 pp |
| 2024 | -1163.0% | AU$-850.01 Billion | AU$73.09 Billion | AU$53.80 Billion | AU$903.81 Billion | ▼ -575.7 pp |
| 2023 | -587.3% | AU$-422.92 Billion | AU$72.00 Billion | AU$164.94 Billion | AU$587.86 Billion | ▲ +32.1 pp |
| 2022 | -619.4% | AU$-451.17 Billion | AU$72.84 Billion | AU$180.52 Billion | AU$631.69 Billion | ▼ -76.4 pp |
| 2021 | -543.0% | AU$-427.26 Billion | AU$78.69 Billion | AU$130.78 Billion | AU$558.03 Billion | ▲ +30.0 pp |
| 2020 | -573.0% | AU$-412.20 Billion | AU$71.94 Billion | AU$87.67 Billion | AU$499.88 Billion | ▼ -36.0 pp |
| 2019 | -537.0% | AU$-374.04 Billion | AU$69.65 Billion | AU$76.04 Billion | AU$450.08 Billion | ▼ -10.4 pp |
| 2018 | -526.6% | AU$-357.36 Billion | AU$67.86 Billion | AU$88.61 Billion | AU$445.97 Billion | ▼ -12.7 pp |
| 2017 | -513.9% | AU$-327.13 Billion | AU$63.66 Billion | AU$93.01 Billion | AU$420.14 Billion | ▲ +84.4 pp |
| 2016 | -598.3% | AU$-363.50 Billion | AU$60.76 Billion | AU$74.28 Billion | AU$437.78 Billion | ▲ +600.8 pp |
| 2015 | -1199.1% | AU$-635.45 Billion | AU$52.99 Billion | AU$66.46 Billion | AU$701.90 Billion | ▼ -20.8 pp |
| 2014 | -1178.3% | AU$-581.47 Billion | AU$49.35 Billion | AU$66.99 Billion | AU$648.46 Billion | ▲ +1958.4 pp |
| 2013 | -3136.7% | AU$-583.21 Billion | AU$18.59 Billion | AU$20.63 Billion | AU$603.84 Billion | — |