Viver Incorporadora e Construtora S.A (VIVR3) — Working Capital to Net Assets Ratio
Viver Incorporadora e Construtora S.A (VIVR3) has a Working Capital to Net Assets ratio of 151.7% as of June 2026. Working capital of R$65.82 Million (current assets of R$69.00 Million minus current liabilities of R$3.17 Million) is measured against net assets of R$43.38 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See VIVR3 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
Viver Incorporadora e Construtora S.A Working Capital to Net Assets (2013–2025)
This chart shows how Viver Incorporadora e Construtora S.A's Working Capital to Net Assets ratio has evolved across 13 annual periods from 2013 to 2025. As of June 2026, the ratio stands at 151.7%, reflecting working capital of R$65.82 Million against net assets of R$43.38 Million BRL. For the complete balance sheet picture, see Viver Incorporadora e Construtora S.A asset portfolio.
Annual Working Capital to Net Assets for Viver Incorporadora e Construtora S.A (2013–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Viver Incorporadora e Construtora 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. Check Viver Incorporadora e Construtora S.A liquidity resilience 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 | -165.8% | R$67.17 Million | R$-40.51 Million | R$71.19 Million | R$4.02 Million | ▼ -199.0 pp |
| 2024 | 33.2% | R$49.03 Million | R$147.79 Million | R$118.08 Million | R$69.05 Million | ▼ -132.3 pp |
| 2023 | 165.5% | R$8.76 Million | R$5.29 Million | R$145.89 Million | R$137.14 Million | ▲ +69.2 pp |
| 2022 | 96.3% | R$-194.81 Million | R$-202.33 Million | R$204.23 Million | R$399.04 Million | ▼ -2.5 pp |
| 2021 | 98.8% | R$-198.57 Million | R$-201.05 Million | R$163.27 Million | R$361.84 Million | ▼ -8.5 pp |
| 2020 | 107.2% | R$-243.73 Million | R$-227.29 Million | R$116.47 Million | R$360.20 Million | ▲ +138.6 pp |
| 2019 | -31.4% | R$628.02 Million | R$-2.00 Billion | R$632.03 Million | R$4.00 Million | ▲ +19.8 pp |
| 2018 | -51.2% | R$965.64 Million | R$-1.89 Billion | R$970.50 Million | R$4.86 Million | ▲ +119.4 pp |
| 2017 | -170.6% | R$1.18 Billion | R$-692.25 Million | R$1.19 Billion | R$7.17 Million | ▲ +353.3 pp |
| 2016 | -523.9% | R$1.45 Billion | R$-277.55 Million | R$1.46 Billion | R$9.32 Million | ▼ -645.9 pp |
| 2015 | 122.0% | R$-225.30 Million | R$-184.71 Million | R$971.23 Million | R$1.20 Billion | ▼ -47.3 pp |
| 2014 | 169.3% | R$138.01 Million | R$81.51 Million | R$1.11 Billion | R$975.61 Million | ▲ +8.2 pp |
| 2013 | 161.1% | R$507.38 Million | R$315.01 Million | R$1.44 Billion | R$931.80 Million | — |