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 -1183.8% as of December 2025. Working capital of AU$-914.31 Billion (current assets of AU$89.91 Billion minus current liabilities of AU$1.00 Trillion) is measured against net assets of AU$77.23 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See CBA FCF to total liabilities ratio to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Commonwealth Bank of Australia Working Capital to Net Assets (2013–2025)
This chart shows how Commonwealth Bank of Australia's Working Capital to Net Assets ratio has evolved across 13 annual periods from 2013 to 2025. As of December 2025, the ratio stands at -1183.8%, reflecting working capital of AU$-914.31 Billion against net assets of AU$77.23 Billion AUD. See CBA defensive asset coverage days to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Commonwealth Bank of Australia (2013–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Commonwealth Bank of Australia from 2013 to 2025, covering 13 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see market cap of Commonwealth Bank of Australia.
| Year | WC/NA Ratio | Working Capital (AUD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -1131.8% | AU$-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 | — |