SMU S.A (SMU) — Working Capital to Net Assets Ratio
SMU S.A (SMU) has a Working Capital to Net Assets ratio of -13.9% as of September 2025. Working capital of CL$-116.95 Billion (current assets of CL$435.08 Billion minus current liabilities of CL$552.03 Billion) is measured against net assets of CL$839.34 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See SMU S.A free cash flow to debt ratio to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
SMU S.A Working Capital to Net Assets (2017–2024)
This chart shows how SMU S.A's Working Capital to Net Assets ratio has evolved across 8 annual periods from 2017 to 2024. As of September 2025, the ratio stands at -13.9%, reflecting working capital of CL$-116.95 Billion against net assets of CL$839.34 Billion CLP. See SMU S.A defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for SMU S.A (2017–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for SMU S.A from 2017 to 2024, covering 8 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see SMU stock market capitalisation.
| Year | WC/NA Ratio | Working Capital (CLP) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | -17.6% | CL$-142.74 Billion | CL$812.18 Billion | CL$540.72 Billion | CL$683.46 Billion | ▲ +0.8 pp |
| 2023 | -18.4% | CL$-149.73 Billion | CL$813.05 Billion | CL$501.11 Billion | CL$650.84 Billion | ▲ +1.3 pp |
| 2022 | -19.7% | CL$-155.20 Billion | CL$787.33 Billion | CL$497.23 Billion | CL$652.44 Billion | ▼ -6.6 pp |
| 2021 | -13.1% | CL$-98.35 Billion | CL$752.76 Billion | CL$528.26 Billion | CL$626.61 Billion | ▲ +0.0 pp |
| 2020 | -13.1% | CL$-94.70 Billion | CL$724.52 Billion | CL$509.49 Billion | CL$604.20 Billion | ▲ +14.5 pp |
| 2019 | -27.5% | CL$-198.68 Billion | CL$721.42 Billion | CL$362.13 Billion | CL$560.81 Billion | ▼ -3.1 pp |
| 2018 | -24.4% | CL$-169.75 Billion | CL$695.28 Billion | CL$372.24 Billion | CL$541.99 Billion | ▼ -11.7 pp |
| 2017 | -12.7% | CL$-75.29 Billion | CL$592.77 Billion | CL$495.42 Billion | CL$570.71 Billion | — |