SM Entertainment Co. Ltd (041510) — Working Capital to Net Assets Ratio
SM Entertainment Co. Ltd (041510) has a Working Capital to Net Assets ratio of 35.6% as of December 2025. Working capital of ₩483.27 Billion (current assets of ₩980.49 Billion minus current liabilities of ₩497.22 Billion) is measured against net assets of ₩1.36 Trillion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 041510 days of operational coverage to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
SM Entertainment Co. Ltd Working Capital to Net Assets (2014–2025)
This chart shows how SM Entertainment Co. Ltd's Working Capital to Net Assets ratio has evolved across 12 annual periods from 2014 to 2025. As of December 2025, the ratio stands at 35.6%, reflecting working capital of ₩483.27 Billion against net assets of ₩1.36 Trillion KRW. For the complete balance sheet picture, see SM Entertainment Co. Ltd assets under control.
Annual Working Capital to Net Assets for SM Entertainment Co. Ltd (2014–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for SM Entertainment Co. Ltd from 2014 to 2025, 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 financial resilience of SM Entertainment Co. Ltd to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (KRW) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 35.6% | ₩483.27 Billion | ₩1.36 Trillion | ₩980.49 Billion | ₩497.22 Billion | ▼ -4.2 pp |
| 2024 | 39.7% | ₩329.47 Billion | ₩829.08 Billion | ₩814.04 Billion | ₩484.57 Billion | ▲ +2.5 pp |
| 2023 | 37.3% | ₩339.02 Billion | ₩909.40 Billion | ₩858.32 Billion | ₩519.30 Billion | ▼ -16.4 pp |
| 2022 | 53.7% | ₩374.00 Billion | ₩696.72 Billion | ₩841.44 Billion | ₩467.45 Billion | ▼ -3.5 pp |
| 2021 | 57.2% | ₩352.62 Billion | ₩616.23 Billion | ₩753.30 Billion | ₩400.69 Billion | ▲ +8.0 pp |
| 2020 | 49.3% | ₩212.70 Billion | ₩431.80 Billion | ₩646.50 Billion | ₩433.80 Billion | ▲ +6.1 pp |
| 2019 | 43.2% | ₩191.74 Billion | ₩444.17 Billion | ₩628.69 Billion | ₩436.95 Billion | ▲ +9.4 pp |
| 2018 | 33.7% | ₩143.14 Billion | ₩424.25 Billion | ₩537.35 Billion | ₩394.21 Billion | ▲ +1.7 pp |
| 2017 | 32.1% | ₩110.42 Billion | ₩344.26 Billion | ₩440.83 Billion | ₩330.42 Billion | ▼ -16.1 pp |
| 2016 | 48.2% | ₩158.74 Billion | ₩329.47 Billion | ₩293.38 Billion | ₩134.65 Billion | ▲ +3.0 pp |
| 2015 | 45.1% | ₩128.50 Billion | ₩284.61 Billion | ₩226.60 Billion | ₩98.10 Billion | ▲ +5.5 pp |
| 2014 | 39.7% | ₩111.69 Billion | ₩281.58 Billion | ₩196.60 Billion | ₩84.91 Billion | — |