SM Entertainment Co. Ltd Working Capital to Net Assets Ratio
SM Entertainment Co. Ltd 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.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of SM Entertainment Co. Ltd (2014–2025)
Working capital to net assets ratio of SM Entertainment Co. Ltd from 2014 to 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. Explore how much of SM Entertainment Co. Ltd's assets are long-term investments to see how much of total assets are deployed in long-term investments.
SM Entertainment Co. Ltd Working Capital to Net Assets Ratio by Year (2014–2025)
SM Entertainment Co. Ltd working capital to net assets ratio by year from 2014 to 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. For the complete balance sheet picture, see balance sheet size of SM Entertainment Co. Ltd.
| 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 | — |