Rocky Mountain Chocolate Factory (RMCF) — Working Capital to Net Assets Ratio
Rocky Mountain Chocolate Factory (RMCF) has a Working Capital to Net Assets ratio of 60.0% as of November 2025. Working capital of $3.60 Million (current assets of $9.06 Million minus current liabilities of $5.46 Million) is measured against net assets of $6.01 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See RMCF defensive interval ratio to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Rocky Mountain Chocolate Factory Working Capital to Net Assets (1989–2025)
This chart shows how Rocky Mountain Chocolate Factory's Working Capital to Net Assets ratio has evolved across 37 annual periods from 1989 to 2025. As of November 2025, the ratio stands at 60.0%, reflecting working capital of $3.60 Million against net assets of $6.01 Million USD. For the complete balance sheet picture, see balance sheet size of Rocky Mountain Chocolate Factory.
Annual Working Capital to Net Assets for Rocky Mountain Chocolate Factory (1989–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Rocky Mountain Chocolate Factory from 1989 to 2025, covering 37 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 Rocky Mountain Chocolate Factory (RMCF) asset resilience to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 33.7% | $2.35 Million | $6.97 Million | $9.22 Million | $6.87 Million | ▲ +19.4 pp |
| 2024 | 14.4% | $1.53 Million | $10.64 Million | $9.60 Million | $8.07 Million | ▼ -28.7 pp |
| 2023 | 43.1% | $6.19 Million | $14.37 Million | $11.20 Million | $5.01 Million | ▼ -6.8 pp |
| 2022 | 49.9% | $9.69 Million | $19.40 Million | $15.00 Million | $5.31 Million | ▲ +2.5 pp |
| 2021 | 47.4% | $9.00 Million | $18.97 Million | $12.78 Million | $3.78 Million | ▲ +6.1 pp |
| 2020 | 41.4% | $8.00 Million | $19.36 Million | $13.61 Million | $5.61 Million | ▼ -5.4 pp |
| 2019 | 46.7% | $9.53 Million | $20.39 Million | $14.27 Million | $4.74 Million | ▲ +9.1 pp |
| 2018 | 37.7% | $7.36 Million | $19.56 Million | $15.57 Million | $8.21 Million | ▼ 0.0 pp |
| 2017 | 37.7% | $7.09 Million | $18.83 Million | $15.15 Million | $8.06 Million | ▼ -2.6 pp |
| 2016 | 40.2% | $7.43 Million | $18.48 Million | $15.44 Million | $8.01 Million | ▼ -7.3 pp |
| 2015 | 47.5% | $9.37 Million | $19.74 Million | $17.66 Million | $8.29 Million | ▲ +2.7 pp |
| 2014 | 44.8% | $8.88 Million | $19.85 Million | $16.84 Million | $7.96 Million | ▼ -6.9 pp |
| 2013 | 51.6% | $8.98 Million | $17.39 Million | $14.54 Million | $5.56 Million | ▼ -4.7 pp |
| 2012 | 56.3% | $10.56 Million | $18.74 Million | $14.10 Million | $3.54 Million | ▼ -2.7 pp |
| 2011 | 59.0% | $9.83 Million | $16.65 Million | $13.51 Million | $3.68 Million | ▼ -1.6 pp |
| 2010 | 60.6% | $8.93 Million | $14.73 Million | $12.22 Million | $3.29 Million | ▲ +5.0 pp |
| 2009 | 55.7% | $7.37 Million | $13.24 Million | $10.14 Million | $2.77 Million | ▲ +11.5 pp |
| 2008 | 44.2% | $5.15 Million | $11.66 Million | $8.96 Million | $3.81 Million | ▼ -7.5 pp |
| 2007 | 51.7% | $7.50 Million | $14.51 Million | $10.76 Million | $3.26 Million | ▲ +3.1 pp |
| 2006 | 48.6% | $7.53 Million | $15.49 Million | $10.44 Million | $2.91 Million | ▼ -9.0 pp |
| 2005 | 57.6% | $8.01 Million | $13.89 Million | $11.12 Million | $3.12 Million | ▲ +2.5 pp |
| 2004 | 55.2% | $6.39 Million | $11.59 Million | $10.23 Million | $3.84 Million | ▲ +6.8 pp |
| 2003 | 48.3% | $4.78 Million | $9.89 Million | $7.65 Million | $2.87 Million | ▲ +3.7 pp |
| 2002 | 44.7% | $3.94 Million | $8.82 Million | $7.03 Million | $3.09 Million | ▲ +27.0 pp |
| 2001 | 17.7% | $1.25 Million | $7.06 Million | $5.61 Million | $4.36 Million | ▼ -1.2 pp |
| 2000 | 18.8% | $1.59 Million | $8.43 Million | $5.76 Million | $4.17 Million | ▲ +0.0 pp |
| 1999 | 18.8% | $1.60 Million | $8.50 Million | $6.40 Million | $4.80 Million | ▼ -20.2 pp |
| 1998 | 39.0% | $3.90 Million | $10.00 Million | $7.40 Million | $3.50 Million | ▲ +12.5 pp |
| 1997 | 26.5% | $2.60 Million | $9.80 Million | $5.70 Million | $3.10 Million | ▲ +7.6 pp |
| 1996 | 18.9% | $2.10 Million | $11.10 Million | $4.80 Million | $2.70 Million | ▼ -8.2 pp |
| 1995 | 27.1% | $1.60 Million | $5.90 Million | $3.40 Million | $1.80 Million | ▼ -19.2 pp |
| 1994 | 46.3% | $1.90 Million | $4.10 Million | $3.10 Million | $1.20 Million | ▼ -12.3 pp |
| 1993 | 58.6% | $1.70 Million | $2.90 Million | $2.30 Million | $600.00K | ▲ +12.8 pp |
| 1992 | 45.8% | $1.10 Million | $2.40 Million | $2.10 Million | $1.00 Million | ▼ -14.2 pp |
| 1991 | 60.0% | $1.50 Million | $2.50 Million | $1.90 Million | $400.00K | ▼ -6.7 pp |
| 1990 | 66.7% | $1.20 Million | $1.80 Million | $1.50 Million | $300.00K | ▲ +11.1 pp |
| 1989 | 55.6% | $500.00K | $900.00K | $1.20 Million | $700.00K | — |