FORIS AG (FRS) — Working Capital to Net Assets Ratio
FORIS AG (FRS) has a Working Capital to Net Assets ratio of 60.2% as of December 2025. Working capital of €10.31 Million (current assets of €13.57 Million minus current liabilities of €3.25 Million) is measured against net assets of €17.14 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See defensive interval ratio of FORIS AG to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
FORIS AG Working Capital to Net Assets (2013–2024)
This chart shows how FORIS AG's Working Capital to Net Assets ratio has evolved across 12 annual periods from 2013 to 2024. As of December 2025, the ratio stands at 60.2%, reflecting working capital of €10.31 Million against net assets of €17.14 Million EUR. For the complete balance sheet picture, see FORIS AG (FRS) total assets.
Annual Working Capital to Net Assets for FORIS AG (2013–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for FORIS AG from 2013 to 2024, covering 12 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 FRS financial resilience to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (EUR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 75.0% | €13.54 Million | €18.05 Million | €16.01 Million | €2.48 Million | ▲ +4.4 pp |
| 2023 | 70.5% | €10.73 Million | €15.22 Million | €17.57 Million | €6.83 Million | ▲ +2.8 pp |
| 2022 | 67.7% | €9.57 Million | €14.13 Million | €15.78 Million | €6.21 Million | ▲ +1.1 pp |
| 2021 | 66.7% | €9.32 Million | €13.98 Million | €13.88 Million | €4.56 Million | ▲ +0.1 pp |
| 2020 | 66.6% | €10.49 Million | €15.76 Million | €12.73 Million | €2.23 Million | ▲ +2.7 pp |
| 2019 | 63.9% | €11.27 Million | €17.64 Million | €13.05 Million | €1.77 Million | ▲ +3.7 pp |
| 2018 | 60.3% | €10.07 Million | €16.71 Million | €12.36 Million | €2.30 Million | ▲ +7.4 pp |
| 2017 | 52.9% | €10.42 Million | €19.71 Million | €12.23 Million | €1.81 Million | ▲ +2.9 pp |
| 2016 | 49.9% | €9.81 Million | €19.65 Million | €11.77 Million | €1.96 Million | ▼ -0.9 pp |
| 2015 | 50.9% | €10.04 Million | €19.72 Million | €11.89 Million | €1.86 Million | ▲ +1.9 pp |
| 2014 | 48.9% | €9.44 Million | €19.29 Million | €11.61 Million | €2.17 Million | ▲ +4.3 pp |
| 2013 | 44.7% | €8.61 Million | €19.28 Million | €11.09 Million | €2.48 Million | — |