Cipta Selera Murni Pt (CSMI) — Working Capital to Net Assets Ratio
Cipta Selera Murni Pt (CSMI) has a Working Capital to Net Assets ratio of -210.8% as of September 2025. Working capital of Rp-9.24 Billion (current assets of Rp1.56 Billion minus current liabilities of Rp10.80 Billion) is measured against net assets of Rp4.38 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See CSMI equity financing ratio to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Cipta Selera Murni Pt Working Capital to Net Assets (2016–2024)
This chart shows how Cipta Selera Murni Pt's Working Capital to Net Assets ratio has evolved across 9 annual periods from 2016 to 2024. As of September 2025, the ratio stands at -210.8%, reflecting working capital of Rp-9.24 Billion against net assets of Rp4.38 Billion IDR. Check CSMI goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Cipta Selera Murni Pt (2016–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Cipta Selera Murni Pt from 2016 to 2024, covering 9 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 Cipta Selera Murni Pt.
| Year | WC/NA Ratio | Working Capital (IDR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | -251.2% | Rp-14.11 Billion | Rp5.62 Billion | Rp2.80 Billion | Rp16.91 Billion | ▲ +208.4 pp |
| 2023 | -459.6% | Rp-41.99 Billion | Rp9.14 Billion | Rp3.20 Billion | Rp45.19 Billion | ▼ -118.3 pp |
| 2022 | -341.3% | Rp-41.97 Billion | Rp12.30 Billion | Rp6.19 Billion | Rp48.16 Billion | ▼ -117.6 pp |
| 2021 | -223.7% | Rp-44.26 Billion | Rp19.78 Billion | Rp12.67 Billion | Rp56.93 Billion | ▼ -95.2 pp |
| 2020 | -128.5% | Rp-39.83 Billion | Rp30.99 Billion | Rp15.92 Billion | Rp55.75 Billion | ▼ -74.2 pp |
| 2019 | -54.4% | Rp-20.90 Billion | Rp38.44 Billion | Rp39.68 Billion | Rp60.58 Billion | ▼ -3.9 pp |
| 2018 | -50.5% | Rp-24.05 Billion | Rp47.62 Billion | Rp44.97 Billion | Rp69.01 Billion | ▼ -14.9 pp |
| 2017 | -35.6% | Rp-19.83 Billion | Rp55.68 Billion | Rp60.21 Billion | Rp80.05 Billion | ▼ -44.3 pp |
| 2016 | 8.7% | Rp6.18 Billion | Rp70.96 Billion | Rp60.14 Billion | Rp53.96 Billion | — |