Companhia de Gás de São Paulo - COMGÁS (CGAS3) — Working Capital to Net Assets Ratio
Companhia de Gás de São Paulo - COMGÁS (CGAS3) has a Working Capital to Net Assets ratio of 64.0% as of September 2025. Working capital of R$1.30 Billion (current assets of R$4.28 Billion minus current liabilities of R$2.99 Billion) is measured against net assets of R$2.03 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Companhia de Gás de São Paulo - COMGÁS (CGAS3) defensive interval to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Companhia de Gás de São Paulo - COMGÁS Working Capital to Net Assets (2003–2024)
This chart shows how Companhia de Gás de São Paulo - COMGÁS's Working Capital to Net Assets ratio has evolved across 22 annual periods from 2003 to 2024. As of September 2025, the ratio stands at 64.0%, reflecting working capital of R$1.30 Billion against net assets of R$2.03 Billion BRL. For the complete balance sheet picture, see Companhia de Gás de São Paulo - COMGÁS balance sheet assets.
Annual Working Capital to Net Assets for Companhia de Gás de São Paulo - COMGÁS (2003–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Companhia de Gás de São Paulo - COMGÁS from 2003 to 2024, covering 22 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 CGAS3 financial resilience to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (BRL) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 141.3% | R$1.60 Billion | R$1.13 Billion | R$5.28 Billion | R$3.68 Billion | ▲ +96.7 pp |
| 2023 | 44.6% | R$756.00 Million | R$1.69 Billion | R$4.63 Billion | R$3.88 Billion | ▼ -48.9 pp |
| 2022 | 93.5% | R$965.93 Million | R$1.03 Billion | R$4.81 Billion | R$3.84 Billion | ▲ +128.8 pp |
| 2021 | -35.3% | R$-389.65 Million | R$1.11 Billion | R$4.15 Billion | R$4.54 Billion | ▼ -139.6 pp |
| 2020 | 104.3% | R$615.64 Million | R$590.05 Million | R$4.23 Billion | R$3.61 Billion | ▲ +107.4 pp |
| 2019 | -3.0% | R$-15.84 Million | R$519.51 Million | R$2.79 Billion | R$2.81 Billion | ▼ -51.5 pp |
| 2018 | 48.4% | R$1.32 Billion | R$2.72 Billion | R$3.23 Billion | R$1.92 Billion | ▲ +39.7 pp |
| 2017 | 8.7% | R$174.81 Million | R$2.02 Billion | R$3.30 Billion | R$3.13 Billion | ▼ -31.0 pp |
| 2016 | 39.7% | R$1.03 Billion | R$2.59 Billion | R$3.01 Billion | R$1.99 Billion | ▲ +16.3 pp |
| 2015 | 23.3% | R$742.01 Million | R$3.18 Billion | R$2.79 Billion | R$2.05 Billion | ▲ +12.0 pp |
| 2014 | 11.4% | R$353.58 Million | R$3.11 Billion | R$1.85 Billion | R$1.50 Billion | ▲ +7.8 pp |
| 2013 | 3.6% | R$94.61 Million | R$2.66 Billion | R$1.50 Billion | R$1.40 Billion | ▲ +40.1 pp |
| 2012 | -36.5% | R$-793.28 Million | R$2.17 Billion | R$1.11 Billion | R$1.90 Billion | ▲ +7.4 pp |
| 2011 | -43.9% | R$-530.86 Million | R$1.21 Billion | R$758.98 Million | R$1.29 Billion | ▼ -18.2 pp |
| 2010 | -25.7% | R$-353.99 Million | R$1.38 Billion | R$763.70 Million | R$1.12 Billion | ▲ +6.3 pp |
| 2009 | -32.0% | R$-417.17 Million | R$1.30 Billion | R$828.20 Million | R$1.25 Billion | ▲ +1.2 pp |
| 2008 | -33.2% | R$-377.26 Million | R$1.14 Billion | R$1.30 Billion | R$1.68 Billion | ▼ -11.0 pp |
| 2007 | -22.2% | R$-238.74 Million | R$1.08 Billion | R$614.36 Million | R$853.11 Million | ▼ -2.2 pp |
| 2006 | -20.0% | R$-204.12 Million | R$1.02 Billion | R$639.99 Million | R$844.10 Million | ▲ +9.0 pp |
| 2005 | -29.0% | R$-255.55 Million | R$881.26 Million | R$562.19 Million | R$817.74 Million | ▼ -14.0 pp |
| 2004 | -15.0% | R$-141.48 Million | R$945.46 Million | R$540.89 Million | R$682.37 Million | ▼ -11.7 pp |
| 2003 | -3.3% | R$-30.00 Million | R$911.78 Million | R$676.01 Million | R$706.02 Million | — |