Inepar S.A. Indústria e Construções (INEP3) — Working Capital to Net Assets Ratio
Inepar S.A. Indústria e Construções (INEP3) has a Working Capital to Net Assets ratio of 37.6% as of March 2026. Working capital of R$-810.08 Million (current assets of R$116.39 Million minus current liabilities of R$926.47 Million) is measured against net assets of R$-2.15 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See financial agility of Inepar S.A. Indústria e Construções to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Inepar S.A. Indústria e Construções Working Capital to Net Assets (2003–2025)
This chart shows how Inepar S.A. Indústria e Construções's Working Capital to Net Assets ratio has evolved across 22 annual periods from 2003 to 2025. As of March 2026, the ratio stands at 37.6%, reflecting working capital of R$-810.08 Million against net assets of R$-2.15 Billion BRL. See Inepar S.A. Indústria e Construções liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Inepar S.A. Indústria e Construções (2003–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Inepar S.A. Indústria e Construções from 2003 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. For live market cap and the full company profile, see market cap of Inepar S.A. Indústria e Construções.
| Year | WC/NA Ratio | Working Capital (BRL) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 37.0% | R$-770.83 Million | R$-2.09 Billion | R$134.91 Million | R$905.73 Million | ▼ -43.0 pp |
| 2024 | 80.0% | R$-1.16 Billion | R$-1.45 Billion | R$96.88 Million | R$1.26 Billion | ▼ -6.2 pp |
| 2023 | 86.2% | R$-969.10 Million | R$-1.12 Billion | R$107.08 Million | R$1.08 Billion | ▲ +18.0 pp |
| 2022 | 68.2% | R$-1.10 Billion | R$-1.62 Billion | R$108.98 Million | R$1.21 Billion | ▼ -3.5 pp |
| 2021 | 71.7% | R$-903.65 Million | R$-1.26 Billion | R$125.50 Million | R$1.03 Billion | ▼ -4.0 pp |
| 2020 | 75.6% | R$-1.95 Billion | R$-2.57 Billion | R$548.97 Million | R$2.50 Billion | ▼ -19.4 pp |
| 2019 | 95.0% | R$-1.92 Billion | R$-2.02 Billion | R$249.96 Million | R$2.17 Billion | ▼ -5.1 pp |
| 2018 | 100.1% | R$-1.59 Billion | R$-1.59 Billion | R$245.17 Million | R$1.83 Billion | ▼ -22.0 pp |
| 2017 | 122.1% | R$-1.57 Billion | R$-1.28 Billion | R$506.96 Million | R$2.07 Billion | ▼ -21.7 pp |
| 2016 | 143.8% | R$-1.39 Billion | R$-967.46 Million | R$555.75 Million | R$1.95 Billion | ▼ -133.4 pp |
| 2015 | 277.3% | R$-968.91 Million | R$-349.45 Million | R$643.43 Million | R$1.61 Billion | ▲ +58.5 pp |
| 2014 | 218.7% | R$-2.40 Billion | R$-1.10 Billion | R$663.03 Million | R$3.06 Billion | ▲ +762.2 pp |
| 2013 | -543.4% | R$-560.19 Million | R$103.08 Million | R$1.41 Billion | R$1.97 Billion | ▼ -480.3 pp |
| 2012 | -63.1% | R$-346.01 Million | R$548.44 Million | R$1.59 Billion | R$1.93 Billion | ▼ -50.6 pp |
| 2011 | -12.5% | R$-79.23 Million | R$633.09 Million | R$1.61 Billion | R$1.69 Billion | ▲ +9.1 pp |
| 2010 | -21.6% | R$-146.95 Million | R$679.25 Million | R$1.49 Billion | R$1.64 Billion | ▲ +102.6 pp |
| 2009 | -124.2% | R$-506.24 Million | R$407.53 Million | R$886.81 Million | R$1.39 Billion | ▲ +15.3 pp |
| 2008 | -139.5% | R$-522.86 Million | R$374.85 Million | R$697.67 Million | R$1.22 Billion | ▲ +3.1 pp |
| 2007 | -142.6% | R$-433.73 Million | R$304.13 Million | R$716.71 Million | R$1.15 Billion | ▲ +25.5 pp |
| 2006 | -168.2% | R$-484.61 Million | R$288.19 Million | R$672.57 Million | R$1.16 Billion | ▼ -152.6 pp |
| 2005 | -15.6% | R$-18.03 Million | R$115.84 Million | R$950.40 Million | R$968.43 Million | ▲ +48.8 pp |
| 2003 | -64.3% | R$-353.58 Million | R$549.55 Million | R$381.34 Million | R$734.92 Million | — |