Lupatech S.A (LUPA3) — 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. See LUPA3 defensive asset coverage days to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Lupatech S.A Working Capital to Net Assets (2005–2025)
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. For the complete balance sheet picture, see LUPA3 asset base.
Annual Working Capital to Net Assets for Lupatech S.A (2005–2025)
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. Check how resilient are Lupatech 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 | 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 | — |