Boiron SA (BOI) — Working Capital to Net Assets Ratio
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 Boiron SA (BOI) balance sheet quality index to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
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. Check BOI tangible net worth ratio to evaluate the tangible quality of the company's equity base.
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 how much is Boiron SA worth.
| 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 | — |