PriceSmart Inc (PSMT) — Working Capital to Net Assets Ratio
PriceSmart Inc (PSMT) has a Working Capital to Net Assets ratio of 17.8% as of February 2026. Working capital of $236.68 Million (current assets of $1.04 Billion minus current liabilities of $805.24 Million) is measured against net assets of $1.33 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See PSMT free cash flow debt coverage to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
PriceSmart Inc Working Capital to Net Assets (1996–2025)
This chart shows how PriceSmart Inc's Working Capital to Net Assets ratio has evolved across 30 annual periods from 1996 to 2025. As of February 2026, the ratio stands at 17.8%, reflecting working capital of $236.68 Million against net assets of $1.33 Billion USD. See PriceSmart Inc (PSMT) defensive interval to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for PriceSmart Inc (1996–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for PriceSmart Inc from 1996 to 2025, covering 30 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 PriceSmart Inc stock valuation.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 19.9% | $248.19 Million | $1.25 Billion | $974.46 Million | $726.27 Million | ▲ +6.3 pp |
| 2024 | 13.6% | $152.20 Million | $1.12 Billion | $832.35 Million | $680.15 Million | ▼ -8.4 pp |
| 2023 | 21.9% | $242.63 Million | $1.11 Billion | $877.11 Million | $634.48 Million | ▲ +2.3 pp |
| 2022 | 19.6% | $194.12 Million | $991.07 Million | $773.58 Million | $579.46 Million | ▲ +1.7 pp |
| 2021 | 17.9% | $163.65 Million | $916.21 Million | $697.20 Million | $533.55 Million | ▲ +2.2 pp |
| 2020 | 15.7% | $130.73 Million | $832.73 Million | $699.00 Million | $568.27 Million | ▲ +5.1 pp |
| 2019 | 10.6% | $84.44 Million | $798.28 Million | $491.90 Million | $407.45 Million | ▼ -7.7 pp |
| 2018 | 18.3% | $138.49 Million | $758.64 Million | $487.85 Million | $349.37 Million | ▼ -2.5 pp |
| 2017 | 20.7% | $146.99 Million | $708.77 Million | $510.37 Million | $363.38 Million | ▼ -1.9 pp |
| 2016 | 22.7% | $144.65 Million | $638.07 Million | $512.55 Million | $367.90 Million | ▲ +0.2 pp |
| 2015 | 22.5% | $127.26 Million | $566.58 Million | $464.35 Million | $337.10 Million | ▲ +4.2 pp |
| 2014 | 18.3% | $100.30 Million | $548.26 Million | $402.49 Million | $302.19 Million | ▼ -2.6 pp |
| 2013 | 20.9% | $100.70 Million | $481.05 Million | $375.58 Million | $274.88 Million | ▼ -3.4 pp |
| 2012 | 24.3% | $101.87 Million | $418.91 Million | $336.61 Million | $234.74 Million | ▲ +4.5 pp |
| 2011 | 19.8% | $74.55 Million | $375.84 Million | $292.78 Million | $218.23 Million | ▲ +2.2 pp |
| 2010 | 17.7% | $59.36 Million | $336.04 Million | $234.84 Million | $175.48 Million | ▲ +3.4 pp |
| 2009 | 14.2% | $42.85 Million | $301.17 Million | $184.78 Million | $141.93 Million | ▼ -2.5 pp |
| 2008 | 16.7% | $45.91 Million | $274.99 Million | $185.03 Million | $139.12 Million | ▲ +7.2 pp |
| 2007 | 9.5% | $23.52 Million | $248.46 Million | $155.95 Million | $132.43 Million | ▼ -6.0 pp |
| 2006 | 15.5% | $36.81 Million | $237.29 Million | $139.26 Million | $102.44 Million | ▲ +3.0 pp |
| 2005 | 12.5% | $25.19 Million | $200.83 Million | $114.44 Million | $89.25 Million | ▲ +24.3 pp |
| 2004 | -11.8% | $-15.45 Million | $131.36 Million | $116.87 Million | $132.32 Million | ▼ -4.6 pp |
| 2003 | -7.2% | $-12.01 Million | $167.58 Million | $107.78 Million | $119.79 Million | ▼ -15.2 pp |
| 2002 | 8.1% | $14.84 Million | $183.94 Million | $129.37 Million | $114.52 Million | ▲ +5.0 pp |
| 2001 | 3.0% | $4.21 Million | $138.30 Million | $110.69 Million | $106.47 Million | ▼ -11.0 pp |
| 2000 | 14.1% | $19.22 Million | $136.37 Million | $93.72 Million | $74.50 Million | ▼ -19.4 pp |
| 1999 | 33.5% | $37.50 Million | $111.80 Million | $70.00 Million | $32.50 Million | ▼ -31.2 pp |
| 1998 | 64.8% | $70.40 Million | $108.70 Million | $86.30 Million | $15.90 Million | ▼ -2.6 pp |
| 1997 | 67.4% | $75.90 Million | $112.60 Million | $89.20 Million | $13.30 Million | ▲ +34.4 pp |
| 1996 | 33.0% | $28.70 Million | $87.00 Million | $37.90 Million | $9.20 Million | — |