Direcional Engenharia S.A. (DIRR3) — Working Capital to Net Assets Ratio
Direcional Engenharia S.A. (DIRR3) has a Working Capital to Net Assets ratio of 153.9% as of September 2025. Working capital of R$4.19 Billion (current assets of R$5.61 Billion minus current liabilities of R$1.43 Billion) is measured against net assets of R$2.72 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See DIRR3 net asset quality index to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Direcional Engenharia S.A. Working Capital to Net Assets (2006–2024)
This chart shows how Direcional Engenharia S.A.'s Working Capital to Net Assets ratio has evolved across 19 annual periods from 2006 to 2024. As of September 2025, the ratio stands at 153.9%, reflecting working capital of R$4.19 Billion against net assets of R$2.72 Billion BRL. Check DIRR3 goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Direcional Engenharia S.A. (2006–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Direcional Engenharia S.A. from 2006 to 2024, covering 19 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 DIRR3 company net worth.
| Year | WC/NA Ratio | Working Capital (BRL) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 137.7% | R$3.06 Billion | R$2.22 Billion | R$4.57 Billion | R$1.51 Billion | ▲ +17.4 pp |
| 2023 | 120.4% | R$2.54 Billion | R$2.11 Billion | R$3.58 Billion | R$1.04 Billion | ▼ -7.9 pp |
| 2022 | 128.2% | R$1.86 Billion | R$1.45 Billion | R$2.78 Billion | R$918.22 Million | ▼ -34.6 pp |
| 2021 | 162.8% | R$2.34 Billion | R$1.43 Billion | R$2.83 Billion | R$496.84 Million | ▲ +6.5 pp |
| 2020 | 156.3% | R$2.09 Billion | R$1.34 Billion | R$2.67 Billion | R$572.13 Million | ▲ +23.6 pp |
| 2019 | 132.7% | R$1.82 Billion | R$1.37 Billion | R$2.33 Billion | R$516.56 Million | ▲ +26.0 pp |
| 2018 | 106.7% | R$1.49 Billion | R$1.39 Billion | R$2.25 Billion | R$764.16 Million | ▲ +3.9 pp |
| 2017 | 102.8% | R$1.65 Billion | R$1.60 Billion | R$2.35 Billion | R$701.79 Million | ▲ +1.8 pp |
| 2016 | 101.0% | R$1.76 Billion | R$1.75 Billion | R$2.52 Billion | R$753.28 Million | ▲ +1.6 pp |
| 2015 | 99.4% | R$1.77 Billion | R$1.78 Billion | R$2.43 Billion | R$668.38 Million | ▼ -7.9 pp |
| 2014 | 107.3% | R$1.86 Billion | R$1.74 Billion | R$2.72 Billion | R$858.91 Million | ▲ +1.0 pp |
| 2013 | 106.2% | R$1.70 Billion | R$1.60 Billion | R$2.44 Billion | R$740.60 Million | ▼ -12.9 pp |
| 2012 | 119.1% | R$1.80 Billion | R$1.52 Billion | R$2.57 Billion | R$761.33 Million | ▲ +12.8 pp |
| 2011 | 106.3% | R$1.31 Billion | R$1.23 Billion | R$1.98 Billion | R$667.36 Million | ▼ -2.0 pp |
| 2010 | 108.3% | R$896.72 Million | R$827.86 Million | R$1.31 Billion | R$411.45 Million | ▲ +6.0 pp |
| 2009 | 102.4% | R$692.88 Million | R$676.86 Million | R$863.11 Million | R$170.23 Million | ▼ -6.5 pp |
| 2008 | 108.8% | R$348.05 Million | R$319.76 Million | R$466.44 Million | R$118.39 Million | ▼ -12.9 pp |
| 2007 | 121.7% | R$112.70 Million | R$92.60 Million | R$201.90 Million | R$89.20 Million | ▲ +10.7 pp |
| 2006 | 111.0% | R$86.43 Million | R$77.87 Million | R$102.25 Million | R$15.83 Million | — |