SMARTER WEB CO.PLC LS-001 (3M8) — Working Capital to Net Assets Ratio
SMARTER WEB CO.PLC LS-001 (3M8) has a Working Capital to Net Assets ratio of -16.6% as of April 2026. Working capital of €-22.35 Million (current assets of €1.96 Million minus current liabilities of €24.31 Million) is measured against net assets of €134.58 Million. A higher ratio indicates strong short-term liquidity financed by the equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
SMARTER WEB CO.PLC LS-001 Working Capital to Net Assets (2022–2025)
This chart shows how SMARTER WEB CO.PLC LS-001's Working Capital to Net Assets ratio has evolved across 4 annual periods from 2022 to 2025. As of April 2026, the ratio stands at -16.6%, reflecting working capital of €-22.35 Million against net assets of €134.58 Million EUR. See SMARTER WEB CO.PLC LS-001 defensive liquidity buffer to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for SMARTER WEB CO.PLC LS-001 (2022–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for SMARTER WEB CO.PLC LS-001 from 2022 to 2025, covering 4 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 the complete balance sheet picture, see 3M8 current and non-current assets.
| Year | WC/NA Ratio | Working Capital (EUR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -4.5% | €-9.39 Million | €210.38 Million | €1.97 Million | €11.36 Million | ▼ -104.5 pp |
| 2024 | 100.0% | €-921.38K | €-921.38K | €111.45K | €1.03 Million | ▲ +0.0 pp |
| 2023 | 100.0% | €-416.68K | €-416.68K | €24.00K | €440.68K | ▲ +0.0 pp |
| 2022 | 100.0% | €-208.02K | €-208.02K | €81.20K | €289.23K | — |