Soc Centrale Bois Scieries Manche SA (CBSM) — Working Capital to Net Assets Ratio
Soc Centrale Bois Scieries Manche SA (CBSM) has a Working Capital to Net Assets ratio of 4.8% as of December 2025. Working capital of €12.88 Million (current assets of €28.49 Million minus current liabilities of €15.61 Million) is measured against net assets of €270.29 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See CBSM financial flexibility score to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Soc Centrale Bois Scieries Manche SA Working Capital to Net Assets (2009–2025)
This chart shows how Soc Centrale Bois Scieries Manche SA's Working Capital to Net Assets ratio has evolved across 17 annual periods from 2009 to 2025. As of December 2025, the ratio stands at 4.8%, reflecting working capital of €12.88 Million against net assets of €270.29 Million EUR. See Soc Centrale Bois Scieries Manche SA (CBSM) liquidity interval to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Soc Centrale Bois Scieries Manche SA (2009–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Soc Centrale Bois Scieries Manche SA from 2009 to 2025, covering 17 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 Soc Centrale Bois Scieries Manche SA (CBSM) total market value.
| Year | WC/NA Ratio | Working Capital (EUR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 5.7% | €15.06 Million | €262.60 Million | €31.51 Million | €16.45 Million | ▼ -3.3 pp |
| 2024 | 9.1% | €23.00 Million | €253.40 Million | €34.11 Million | €11.10 Million | ▼ -0.8 pp |
| 2023 | 9.9% | €25.10 Million | €253.76 Million | €48.68 Million | €23.58 Million | ▲ +2.7 pp |
| 2022 | 7.2% | €16.96 Million | €235.98 Million | €40.38 Million | €23.42 Million | ▼ 0.0 pp |
| 2021 | 7.2% | €14.36 Million | €199.43 Million | €28.85 Million | €14.49 Million | ▲ +13.3 pp |
| 2020 | -6.1% | €-11.25 Million | €183.56 Million | €10.69 Million | €21.94 Million | ▲ +0.7 pp |
| 2019 | -6.9% | €-14.90 Million | €217.53 Million | €38.62 Million | €53.52 Million | ▼ -5.1 pp |
| 2018 | -1.7% | €-2.86 Million | €166.09 Million | €20.57 Million | €23.43 Million | ▼ -20.4 pp |
| 2017 | 18.6% | €23.96 Million | €128.51 Million | €24.23 Million | €266.00K | ▲ +30.6 pp |
| 2016 | -11.9% | €-18.01 Million | €151.08 Million | €12.68 Million | €30.69 Million | ▼ -7.9 pp |
| 2015 | -4.0% | €-5.28 Million | €130.82 Million | €12.94 Million | €18.23 Million | ▲ +22.6 pp |
| 2014 | -26.7% | €-40.84 Million | €153.21 Million | €9.14 Million | €49.98 Million | ▼ -11.8 pp |
| 2013 | -14.8% | €-18.75 Million | €126.23 Million | €11.35 Million | €30.09 Million | ▼ -22.1 pp |
| 2012 | 7.2% | €6.35 Million | €87.97 Million | €31.26 Million | €24.91 Million | ▲ +17.4 pp |
| 2011 | -10.2% | €-8.16 Million | €80.41 Million | €20.07 Million | €28.24 Million | ▲ +25.3 pp |
| 2010 | -35.4% | €-23.07 Million | €65.11 Million | €18.76 Million | €41.83 Million | ▼ -22.9 pp |
| 2009 | -12.5% | €-7.36 Million | €58.77 Million | €20.77 Million | €28.13 Million | — |