Boiron SA (BOI) — Working Capital to Net Assets Ratio

Latest as of December 2025: 41.1%

Boiron SA (BOI) has a Working Capital to Net Assets ratio of 41.1% as of December 2025. Working capital of €161.44 Million (current assets of €293.52 Million minus current liabilities of €132.08 Million) is measured against net assets of €392.78 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See BOI financial flexibility index to measure the company's free cash flow as a share of total liabilities.

WC/NA Ratio

41.1%
Working Capital / Net Assets

Working Capital

€161.44 Million
EUR

Current Assets

€293.52 Million
EUR

Current Liabilities

€132.08 Million
EUR

Boiron SA Working Capital to Net Assets (2001–2025)

This chart shows how Boiron SA's Working Capital to Net Assets ratio has evolved across 25 annual periods from 2001 to 2025. As of December 2025, the ratio stands at 41.1%, reflecting working capital of €161.44 Million against net assets of €392.78 Million EUR. See defensive interval ratio of Boiron SA to measure how many days the company can operate on defensive assets alone.

Annual Working Capital to Net Assets for Boiron SA (2001–2025)

The table below presents the year-by-year Working Capital to Net Assets ratio for Boiron SA from 2001 to 2025, covering 25 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 Boiron SA (BOI) total market value.

Year WC/NA Ratio Working Capital (EUR) Net Assets Current Assets Current Liabilities Change (pp)
2025 41.1% €161.44 Million €392.78 Million €293.52 Million €132.08 Million ▼ -3.6 pp
2024 44.7% €169.17 Million €378.18 Million €280.99 Million €111.82 Million ▲ +3.9 pp
2023 40.8% €159.88 Million €391.50 Million €286.21 Million €126.33 Million ▼ -17.4 pp
2022 58.2% €324.65 Million €557.35 Million €477.83 Million €153.19 Million ▲ +2.9 pp
2021 55.3% €294.13 Million €531.77 Million €452.36 Million €158.24 Million ▲ +3.3 pp
2020 52.0% €264.91 Million €509.17 Million €441.46 Million €176.54 Million ▼ -2.6 pp
2019 54.6% €276.14 Million €505.46 Million €414.39 Million €138.25 Million ▲ +2.3 pp
2018 52.4% €254.46 Million €486.04 Million €419.75 Million €165.29 Million ▼ -6.8 pp
2017 59.1% €306.00 Million €517.49 Million €465.17 Million €159.17 Million ▲ +0.3 pp
2016 58.8% €276.08 Million €469.60 Million €432.23 Million €156.15 Million ▲ +4.3 pp
2015 54.5% €226.76 Million €416.04 Million €381.38 Million €154.62 Million ▲ +3.7 pp
2014 50.8% €192.91 Million €379.88 Million €349.87 Million €156.96 Million ▲ +3.1 pp
2013 47.7% €186.81 Million €391.86 Million €352.00 Million €165.19 Million ▲ +12.9 pp
2012 34.8% €123.13 Million €354.16 Million €273.06 Million €149.93 Million ▲ +2.1 pp
2011 32.6% €120.29 Million €368.65 Million €267.91 Million €147.62 Million ▼ -7.1 pp
2010 39.7% €136.55 Million €343.84 Million €271.20 Million €134.66 Million ▲ +3.6 pp
2009 36.1% €113.18 Million €313.28 Million €259.29 Million €146.11 Million ▲ +0.8 pp
2008 35.3% €95.88 Million €271.49 Million €227.39 Million €131.51 Million ▲ +1.2 pp
2007 34.1% €85.31 Million €249.94 Million €201.60 Million €116.28 Million ▲ +5.2 pp
2006 28.9% €66.52 Million €230.09 Million €171.96 Million €105.44 Million ▲ +4.0 pp
2005 24.9% €57.18 Million €229.88 Million €176.81 Million €119.63 Million ▼ -18.8 pp
2004 43.6% €62.88 Million €144.09 Million €139.50 Million €76.62 Million ▲ +1.3 pp
2003 42.3% €63.31 Million €149.53 Million €139.43 Million €76.12 Million ▼ -2.8 pp
2002 45.1% €60.69 Million €134.47 Million €137.90 Million €77.20 Million ▲ +2.6 pp
2001 42.6% €50.71 Million €119.17 Million €118.75 Million €68.05 Million —
pp = percentage points