Eternit S.A (ETER3) — Working Capital to Net Assets Ratio
Eternit S.A (ETER3) has a Working Capital to Net Assets ratio of 22.6% as of December 2025. Working capital of R$190.55 Million (current assets of R$505.74 Million minus current liabilities of R$315.20 Million) is measured against net assets of R$842.99 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See how many days can Eternit S.A fund operations to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Eternit S.A Working Capital to Net Assets (2004–2025)
This chart shows how Eternit S.A's Working Capital to Net Assets ratio has evolved across 22 annual periods from 2004 to 2025. As of December 2025, the ratio stands at 22.6%, reflecting working capital of R$190.55 Million against net assets of R$842.99 Million BRL. For the complete balance sheet picture, see ETER3 total assets.
Annual Working Capital to Net Assets for Eternit S.A (2004–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Eternit S.A from 2004 to 2025, 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 how resilient are Eternit S.A's assets to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (BRL) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 22.6% | R$190.55 Million | R$842.99 Million | R$505.74 Million | R$315.20 Million | ▼ -8.2 pp |
| 2024 | 30.8% | R$248.08 Million | R$806.09 Million | R$537.74 Million | R$289.66 Million | ▼ -4.5 pp |
| 2023 | 35.3% | R$271.75 Million | R$769.81 Million | R$568.03 Million | R$296.28 Million | ▼ -28.5 pp |
| 2022 | 63.8% | R$431.17 Million | R$676.30 Million | R$715.33 Million | R$284.16 Million | ▼ -30.6 pp |
| 2021 | 94.3% | R$531.35 Million | R$563.36 Million | R$740.20 Million | R$208.85 Million | ▼ -28.9 pp |
| 2020 | 123.2% | R$264.84 Million | R$215.01 Million | R$486.08 Million | R$221.25 Million | ▲ +266.5 pp |
| 2019 | -143.3% | R$3.98 Million | R$-2.78 Million | R$232.56 Million | R$228.58 Million | ▼ -421.7 pp |
| 2018 | 278.4% | R$34.10 Million | R$12.25 Million | R$270.00 Million | R$235.90 Million | ▲ +191.2 pp |
| 2017 | 87.2% | R$148.68 Million | R$170.51 Million | R$297.46 Million | R$148.78 Million | ▲ +46.3 pp |
| 2016 | 40.9% | R$187.94 Million | R$459.65 Million | R$356.98 Million | R$169.04 Million | ▼ -0.4 pp |
| 2015 | 41.3% | R$206.50 Million | R$500.12 Million | R$412.32 Million | R$205.82 Million | ▲ +7.5 pp |
| 2014 | 33.8% | R$174.20 Million | R$514.81 Million | R$395.45 Million | R$221.25 Million | ▼ -5.1 pp |
| 2013 | 38.9% | R$196.86 Million | R$506.13 Million | R$389.94 Million | R$193.08 Million | ▼ -6.6 pp |
| 2012 | 45.4% | R$217.94 Million | R$479.53 Million | R$426.03 Million | R$208.09 Million | ▲ +2.5 pp |
| 2011 | 43.0% | R$188.30 Million | R$438.11 Million | R$350.89 Million | R$162.59 Million | ▲ +2.0 pp |
| 2010 | 41.0% | R$169.03 Million | R$412.49 Million | R$339.30 Million | R$170.28 Million | ▼ -17.2 pp |
| 2009 | 58.2% | R$216.99 Million | R$373.10 Million | R$335.70 Million | R$118.71 Million | ▲ +20.7 pp |
| 2008 | 37.5% | R$92.93 Million | R$247.95 Million | R$186.01 Million | R$93.08 Million | ▼ -7.6 pp |
| 2007 | 45.1% | R$112.89 Million | R$250.41 Million | R$216.75 Million | R$103.86 Million | ▼ -12.3 pp |
| 2006 | 57.4% | R$132.21 Million | R$230.23 Million | R$200.98 Million | R$68.77 Million | ▼ -0.3 pp |
| 2005 | 57.8% | R$132.35 Million | R$229.14 Million | R$183.15 Million | R$50.80 Million | ▲ +1.4 pp |
| 2004 | 56.3% | R$136.86 Million | R$242.97 Million | R$185.59 Million | R$48.73 Million | — |