Lupatech S.A Working Capital to Net Assets Ratio
Lupatech S.A working capital to net assets ratio. Lupatech S.A (LUPA3) has a Working Capital to Net Assets ratio of 26.6% as of June 2026. Working capital of R$-7.88 Million (current assets of R$217.06 Million minus current liabilities of R$224.94 Million) is measured against net assets of R$-29.59 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. Check Lupatech S.A tangible net worth ratio to evaluate the tangible quality of the company's equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of Lupatech S.A (2005–2025)
Working capital to net assets ratio of Lupatech S.A from 2005 to 2025. This chart shows how Lupatech S.A's Working Capital to Net Assets ratio has evolved across 20 annual periods from 2005 to 2025. As of June 2026, the ratio stands at 26.6%, reflecting working capital of R$-7.88 Million against net assets of R$-29.59 Million BRL. See operational self-sufficiency of Lupatech S.A to measure how many days the company can operate on defensive assets alone.
Lupatech S.A Working Capital to Net Assets Ratio by Year (2005–2025)
Lupatech S.A working capital to net assets ratio by year from 2005 to 2025. The table below presents the year-by-year Working Capital to Net Assets ratio for Lupatech S.A from 2005 to 2025, covering 20 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 the complete balance sheet picture, see total assets of Lupatech S.A.
| Year | WC/NA Ratio | Working Capital (BRL) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 63.0% | R$46.88 Million | R$74.47 Million | R$236.43 Million | R$189.55 Million | ▲ +31.1 pp |
| 2024 | 31.9% | R$44.14 Million | R$138.38 Million | R$156.54 Million | R$112.40 Million | ▲ +5.1 pp |
| 2023 | 26.8% | R$42.79 Million | R$159.56 Million | R$145.71 Million | R$102.92 Million | ▼ -6.6 pp |
| 2022 | 33.4% | R$62.64 Million | R$187.71 Million | R$181.29 Million | R$118.65 Million | ▼ -67.2 pp |
| 2021 | 100.5% | R$145.84 Million | R$145.07 Million | R$231.14 Million | R$85.30 Million | ▲ +15.1 pp |
| 2020 | 85.4% | R$119.75 Million | R$140.20 Million | R$196.83 Million | R$77.08 Million | ▼ -30.9 pp |
| 2019 | 116.3% | R$115.84 Million | R$99.56 Million | R$184.20 Million | R$68.36 Million | ▲ +41.4 pp |
| 2018 | 75.0% | R$99.84 Million | R$133.19 Million | R$227.83 Million | R$127.99 Million | ▼ -12.2 pp |
| 2017 | 87.1% | R$97.70 Million | R$112.14 Million | R$224.32 Million | R$126.62 Million | ▲ +120.0 pp |
| 2016 | -32.9% | R$-14.68 Million | R$44.61 Million | R$162.54 Million | R$177.22 Million | ▼ -58.7 pp |
| 2015 | 25.8% | R$24.11 Million | R$93.31 Million | R$235.74 Million | R$211.62 Million | ▲ +45.0 pp |
| 2014 | -19.1% | R$-18.23 Million | R$95.36 Million | R$277.80 Million | R$296.03 Million | ▼ -265.7 pp |
| 2013 | 246.5% | R$-1.39 Billion | R$-563.49 Million | R$377.95 Million | R$1.77 Billion | ▼ -3.4 pp |
| 2012 | 250.0% | R$-474.36 Million | R$-189.75 Million | R$524.04 Million | R$998.39 Million | ▼ -604.8 pp |
| 2011 | 854.8% | R$-373.85 Million | R$-43.73 Million | R$490.89 Million | R$864.74 Million | ▲ +768.8 pp |
| 2010 | 86.0% | R$158.54 Million | R$184.35 Million | R$406.67 Million | R$248.12 Million | ▼ -54.6 pp |
| 2009 | 140.6% | R$403.85 Million | R$287.26 Million | R$554.42 Million | R$150.57 Million | ▼ -6.0 pp |
| 2008 | 146.6% | R$454.43 Million | R$310.01 Million | R$836.15 Million | R$381.73 Million | ▲ +31.2 pp |
| 2006 | 115.4% | R$283.60 Million | R$245.72 Million | R$356.71 Million | R$73.11 Million | ▲ +75.4 pp |
| 2005 | 40.1% | R$27.43 Million | R$68.48 Million | R$94.91 Million | R$67.48 Million | — |