Smartfit Escola de Ginástica e Dança S.A (SMFT3) — Working Capital to Net Assets Ratio
Smartfit Escola de Ginástica e Dança S.A (SMFT3) has a Working Capital to Net Assets ratio of 23.4% as of September 2025. Working capital of R$1.34 Billion (current assets of R$4.23 Billion minus current liabilities of R$2.89 Billion) is measured against net assets of R$5.72 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See net asset quality index of Smartfit Escola de Ginástica e Dança S.A to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Smartfit Escola de Ginástica e Dança S.A Working Capital to Net Assets (2016–2024)
This chart shows how Smartfit Escola de Ginástica e Dança S.A's Working Capital to Net Assets ratio has evolved across 9 annual periods from 2016 to 2024. As of September 2025, the ratio stands at 23.4%, reflecting working capital of R$1.34 Billion against net assets of R$5.72 Billion BRL. Check tangible net worth ratio of Smartfit Escola de Ginástica e Dança S.A to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Smartfit Escola de Ginástica e Dança S.A (2016–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Smartfit Escola de Ginástica e Dança S.A from 2016 to 2024, covering 9 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 Smartfit Escola de Ginástica e Dança S.A market cap and net worth.
| Year | WC/NA Ratio | Working Capital (BRL) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 24.1% | R$1.32 Billion | R$5.47 Billion | R$4.11 Billion | R$2.79 Billion | ▲ +2.4 pp |
| 2023 | 21.7% | R$1.10 Billion | R$5.07 Billion | R$3.35 Billion | R$2.24 Billion | ▼ -20.5 pp |
| 2022 | 42.2% | R$1.77 Billion | R$4.19 Billion | R$3.52 Billion | R$1.75 Billion | ▼ -19.7 pp |
| 2021 | 61.9% | R$2.74 Billion | R$4.43 Billion | R$4.17 Billion | R$1.43 Billion | ▲ +52.7 pp |
| 2020 | 9.2% | R$226.46 Million | R$2.47 Billion | R$1.31 Billion | R$1.08 Billion | ▼ -11.1 pp |
| 2019 | 20.3% | R$460.58 Million | R$2.27 Billion | R$1.63 Billion | R$1.17 Billion | ▲ +20.4 pp |
| 2018 | -0.1% | R$-717.00K | R$1.21 Billion | R$894.41 Million | R$895.12 Million | ▼ -79.6 pp |
| 2017 | 79.5% | R$327.70 Million | R$411.94 Million | R$934.96 Million | R$607.27 Million | ▲ +47.7 pp |
| 2016 | 31.9% | R$133.27 Million | R$418.26 Million | R$366.55 Million | R$233.29 Million | — |