APG SGA SA (APGN) — Working Capital to Net Assets Ratio
APG SGA SA (APGN) has a Working Capital to Net Assets ratio of -24.8% as of June 2026. Working capital of CHF-12.94 Million (current assets of CHF85.14 Million minus current liabilities of CHF98.07 Million) is measured against net assets of CHF52.16 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See operational self-sufficiency of APG SGA SA to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
APG SGA SA Working Capital to Net Assets (2002–2025)
This chart shows how APG SGA SA's Working Capital to Net Assets ratio has evolved across 24 annual periods from 2002 to 2025. As of June 2026, the ratio stands at -24.8%, reflecting working capital of CHF-12.94 Million against net assets of CHF52.16 Million CHF. For the complete balance sheet picture, see APGN total assets.
Annual Working Capital to Net Assets for APG SGA SA (2002–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for APG SGA SA from 2002 to 2025, covering 24 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 APGN asset liquidity ratio to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (CHF) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 10.0% | CHF7.32 Million | CHF72.85 Million | CHF110.20 Million | CHF102.88 Million | ▼ -8.7 pp |
| 2024 | 18.8% | CHF15.38 Million | CHF81.82 Million | CHF120.32 Million | CHF104.94 Million | ▼ -0.6 pp |
| 2023 | 19.4% | CHF16.24 Million | CHF83.86 Million | CHF116.87 Million | CHF100.62 Million | ▼ -1.6 pp |
| 2022 | 20.9% | CHF19.10 Million | CHF91.22 Million | CHF108.94 Million | CHF89.84 Million | ▼ -2.6 pp |
| 2021 | 23.5% | CHF23.95 Million | CHF101.73 Million | CHF128.59 Million | CHF104.63 Million | ▲ +6.4 pp |
| 2020 | 17.1% | CHF15.33 Million | CHF89.41 Million | CHF121.22 Million | CHF105.89 Million | ▲ +17.4 pp |
| 2019 | -0.2% | CHF-171.00K | CHF77.14 Million | CHF103.92 Million | CHF104.09 Million | ▼ -17.6 pp |
| 2018 | 17.3% | CHF16.68 Million | CHF96.21 Million | CHF109.64 Million | CHF92.96 Million | ▼ -16.3 pp |
| 2017 | 33.7% | CHF40.49 Million | CHF120.32 Million | CHF140.99 Million | CHF100.49 Million | ▼ -11.4 pp |
| 2016 | 45.1% | CHF63.92 Million | CHF141.77 Million | CHF181.28 Million | CHF117.36 Million | ▼ -8.8 pp |
| 2015 | 53.9% | CHF75.69 Million | CHF140.45 Million | CHF188.66 Million | CHF112.97 Million | ▼ -2.3 pp |
| 2014 | 56.2% | CHF85.45 Million | CHF152.09 Million | CHF201.19 Million | CHF115.74 Million | ▲ +5.6 pp |
| 2013 | 50.6% | CHF64.01 Million | CHF126.48 Million | CHF177.74 Million | CHF113.72 Million | ▲ +6.5 pp |
| 2012 | 44.2% | CHF47.27 Million | CHF107.05 Million | CHF153.99 Million | CHF106.72 Million | ▲ +24.6 pp |
| 2011 | 19.6% | CHF24.74 Million | CHF126.51 Million | CHF142.84 Million | CHF118.10 Million | ▲ +44.7 pp |
| 2010 | -25.1% | CHF-25.37 Million | CHF100.92 Million | CHF94.38 Million | CHF119.74 Million | ▲ +7.1 pp |
| 2009 | -32.2% | CHF-53.87 Million | CHF167.17 Million | CHF125.92 Million | CHF179.79 Million | ▼ -19.1 pp |
| 2008 | -13.1% | CHF-30.63 Million | CHF233.27 Million | CHF194.25 Million | CHF224.88 Million | ▼ -20.8 pp |
| 2007 | 7.7% | CHF24.61 Million | CHF321.00 Million | CHF212.91 Million | CHF188.30 Million | ▼ -22.0 pp |
| 2006 | 29.7% | CHF71.31 Million | CHF240.48 Million | CHF217.15 Million | CHF145.84 Million | ▼ -4.8 pp |
| 2005 | 34.5% | CHF76.77 Million | CHF222.71 Million | CHF186.40 Million | CHF109.62 Million | ▼ -4.5 pp |
| 2004 | 39.0% | CHF86.08 Million | CHF220.60 Million | CHF170.43 Million | CHF84.35 Million | ▲ +5.7 pp |
| 2003 | 33.3% | CHF71.47 Million | CHF214.82 Million | CHF146.98 Million | CHF75.51 Million | ▲ +4.6 pp |
| 2002 | 28.6% | CHF60.07 Million | CHF209.66 Million | CHF129.63 Million | CHF69.56 Million | — |