Central Puerto S.A. (CEPU) — Working Capital to Net Assets Ratio
Central Puerto S.A. (CEPU) has a Working Capital to Net Assets ratio of 12.0% as of December 2025. Working capital of AR$314.89 Billion (current assets of AR$722.37 Billion minus current liabilities of AR$407.48 Billion) is measured against net assets of AR$2.62 Trillion. A higher ratio indicates strong short-term liquidity financed by the equity base. See debt-free asset ratio of Central Puerto S.A. to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Central Puerto S.A. Working Capital to Net Assets (2015–2025)
This chart shows how Central Puerto S.A.'s Working Capital to Net Assets ratio has evolved across 11 annual periods from 2015 to 2025. As of December 2025, the ratio stands at 12.0%, reflecting working capital of AR$314.89 Billion against net assets of AR$2.62 Trillion ARS. Check CEPU intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Central Puerto S.A. (2015–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Central Puerto S.A. from 2015 to 2025, covering 11 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 value of Central Puerto S.A..
| Year | WC/NA Ratio | Working Capital (ARS) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 12.0% | AR$314.89 Billion | AR$2.62 Trillion | AR$722.37 Billion | AR$407.48 Billion | ▲ +2.4 pp |
| 2024 | 9.6% | AR$179.58 Billion | AR$1.86 Trillion | AR$554.31 Billion | AR$374.72 Billion | ▼ -7.2 pp |
| 2023 | 16.9% | AR$144.65 Billion | AR$856.57 Billion | AR$292.51 Billion | AR$147.86 Billion | ▼ -7.0 pp |
| 2022 | 23.9% | AR$62.54 Billion | AR$261.36 Billion | AR$105.04 Billion | AR$42.50 Billion | ▼ -21.7 pp |
| 2021 | 45.6% | AR$57.81 Billion | AR$126.80 Billion | AR$90.92 Billion | AR$33.11 Billion | ▲ +30.0 pp |
| 2020 | 15.6% | AR$13.18 Billion | AR$84.51 Billion | AR$56.08 Billion | AR$42.90 Billion | ▼ -3.8 pp |
| 2019 | 19.4% | AR$11.49 Billion | AR$59.15 Billion | AR$36.07 Billion | AR$24.58 Billion | ▲ +8.8 pp |
| 2018 | 10.6% | AR$3.49 Billion | AR$32.93 Billion | AR$20.75 Billion | AR$17.26 Billion | ▲ +6.9 pp |
| 2017 | 3.7% | AR$273.89 Million | AR$7.36 Billion | AR$9.14 Billion | AR$8.87 Billion | ▲ +3.4 pp |
| 2016 | 0.3% | AR$17.76 Million | AR$5.15 Billion | AR$4.32 Billion | AR$4.30 Billion | ▼ -26.7 pp |
| 2015 | 27.1% | AR$1.24 Billion | AR$4.57 Billion | AR$3.69 Billion | AR$2.45 Billion | — |