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 cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.
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. For the complete balance sheet picture, see total assets of Direcional Engenharia S.A..
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. Check Direcional Engenharia S.A. liquidity 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 | 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 | — |