General Shopping e Outlets do Brasil S.A. (GSHP3) — Working Capital to Net Assets Ratio
General Shopping e Outlets do Brasil S.A. (GSHP3) has a Working Capital to Net Assets ratio of 7.3% as of December 2025. Working capital of R$-110.72 Million (current assets of R$159.84 Million minus current liabilities of R$270.56 Million) is measured against net assets of R$-1.51 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See General Shopping e Outlets do Brasil S.A balance sheet quality to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
General Shopping e Outlets do Brasil S.A. Working Capital to Net Assets (2013–2025)
This chart shows how General Shopping e Outlets do Brasil S.A.'s Working Capital to Net Assets ratio has evolved across 13 annual periods from 2013 to 2025. As of December 2025, the ratio stands at 7.3%, reflecting working capital of R$-110.72 Million against net assets of R$-1.51 Billion BRL. Check how tangible is General Shopping e Outlets do Brasil S.A's equity to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for General Shopping e Outlets do Brasil S.A. (2013–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for General Shopping e Outlets do Brasil S.A. from 2013 to 2025, covering 13 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 GSHP3 stock market capitalisation.
| Year | WC/NA Ratio | Working Capital (BRL) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 7.3% | R$-110.72 Million | R$-1.51 Billion | R$159.84 Million | R$270.56 Million | ▲ +9.0 pp |
| 2024 | -1.6% | R$24.99 Million | R$-1.53 Billion | R$218.53 Million | R$193.54 Million | ▲ +14.5 pp |
| 2023 | -16.2% | R$116.23 Million | R$-718.65 Million | R$353.74 Million | R$237.52 Million | ▼ -19.4 pp |
| 2022 | 3.2% | R$-26.33 Million | R$-811.81 Million | R$255.12 Million | R$281.44 Million | ▲ +10.7 pp |
| 2021 | -7.4% | R$53.93 Million | R$-725.04 Million | R$358.44 Million | R$304.51 Million | ▼ -13.1 pp |
| 2020 | 5.7% | R$-26.56 Million | R$-468.57 Million | R$250.78 Million | R$277.35 Million | ▼ -2851.4 pp |
| 2019 | 2857.1% | R$124.88 Million | R$4.37 Million | R$357.43 Million | R$232.54 Million | ▲ +3866.5 pp |
| 2018 | -1009.4% | R$-390.48 Million | R$38.68 Million | R$753.82 Million | R$1.14 Billion | ▼ -1086.5 pp |
| 2017 | 77.1% | R$943.90 Million | R$1.22 Billion | R$1.20 Billion | R$253.06 Million | ▲ +89.1 pp |
| 2016 | -12.1% | R$-117.28 Million | R$973.23 Million | R$224.63 Million | R$341.92 Million | ▼ -6.6 pp |
| 2015 | -5.5% | R$-42.70 Million | R$780.30 Million | R$281.80 Million | R$324.50 Million | ▼ -16.1 pp |
| 2014 | 10.6% | R$135.64 Million | R$1.28 Billion | R$423.12 Million | R$287.48 Million | ▲ +103.0 pp |
| 2013 | -92.4% | R$-115.77 Million | R$125.27 Million | R$351.35 Million | R$467.12 Million | — |