COSMO Pharmaceuticals SA Working Capital to Net Assets Ratio
COSMO Pharmaceuticals SA working capital to net assets ratio. COSMO Pharmaceuticals SA (COPN) has a Working Capital to Net Assets ratio of 32.2% as of December 2025. Working capital of CHF157.63 Million (current assets of CHF183.14 Million minus current liabilities of CHF25.50 Million) is measured against net assets of CHF488.80 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. Check COSMO Pharmaceuticals SA tangible book value ratio to evaluate the tangible quality of the company's equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of COSMO Pharmaceuticals SA (2004–2025)
Working capital to net assets ratio of COSMO Pharmaceuticals SA from 2004 to 2025. This chart shows how COSMO Pharmaceuticals SA's Working Capital to Net Assets ratio has evolved across 22 annual periods from 2004 to 2025. As of December 2025, the ratio stands at 32.2%, reflecting working capital of CHF157.63 Million against net assets of CHF488.80 Million CHF. See defensive interval ratio of COSMO Pharmaceuticals SA to measure how many days the company can operate on defensive assets alone.
COSMO Pharmaceuticals SA Working Capital to Net Assets Ratio by Year (2004–2025)
COSMO Pharmaceuticals SA working capital to net assets ratio by year from 2004 to 2025. The table below presents the year-by-year Working Capital to Net Assets ratio for COSMO Pharmaceuticals SA from 2004 to 2025, covering 22 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 the complete balance sheet picture, see total assets of COSMO Pharmaceuticals SA.
| Year | WC/NA Ratio | Working Capital (CHF) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 32.2% | CHF157.63 Million | CHF488.80 Million | CHF183.14 Million | CHF25.50 Million | ▲ +1.8 pp |
| 2024 | 30.5% | CHF153.99 Million | CHF505.09 Million | CHF202.26 Million | CHF48.27 Million | ▲ +12.7 pp |
| 2023 | 17.8% | CHF76.51 Million | CHF429.04 Million | CHF102.23 Million | CHF25.71 Million | ▼ -6.1 pp |
| 2022 | 24.0% | CHF111.15 Million | CHF463.79 Million | CHF306.10 Million | CHF194.95 Million | ▼ -25.7 pp |
| 2021 | 49.7% | CHF254.61 Million | CHF512.68 Million | CHF275.85 Million | CHF21.24 Million | ▼ -8.1 pp |
| 2020 | 57.8% | CHF231.07 Million | CHF400.12 Million | CHF252.87 Million | CHF21.79 Million | ▼ -15.1 pp |
| 2019 | 72.8% | CHF286.66 Million | CHF393.73 Million | CHF302.37 Million | CHF15.71 Million | ▼ -7.9 pp |
| 2018 | 80.7% | CHF358.82 Million | CHF444.85 Million | CHF374.17 Million | CHF15.35 Million | ▲ +42.8 pp |
| 2017 | 37.8% | CHF177.87 Million | CHF470.12 Million | CHF197.31 Million | CHF19.43 Million | ▼ -2.7 pp |
| 2016 | 40.5% | CHF168.36 Million | CHF415.56 Million | CHF187.07 Million | CHF18.72 Million | ▲ +12.5 pp |
| 2015 | 28.0% | CHF112.89 Million | CHF403.65 Million | CHF137.93 Million | CHF25.04 Million | ▲ +21.4 pp |
| 2014 | 6.6% | CHF10.05 Million | CHF152.29 Million | CHF70.71 Million | CHF60.66 Million | ▼ -74.5 pp |
| 2013 | 81.1% | CHF178.63 Million | CHF220.16 Million | CHF188.33 Million | CHF9.70 Million | ▲ +59.0 pp |
| 2012 | 22.2% | CHF27.60 Million | CHF124.60 Million | CHF39.98 Million | CHF12.38 Million | ▼ -6.7 pp |
| 2011 | 28.8% | CHF18.29 Million | CHF63.43 Million | CHF28.60 Million | CHF10.31 Million | ▲ +1.0 pp |
| 2010 | 27.8% | CHF16.23 Million | CHF58.37 Million | CHF43.44 Million | CHF27.21 Million | ▼ -9.9 pp |
| 2009 | 37.7% | CHF22.54 Million | CHF59.80 Million | CHF29.83 Million | CHF7.29 Million | ▼ -18.5 pp |
| 2008 | 56.2% | CHF24.31 Million | CHF43.24 Million | CHF33.69 Million | CHF9.38 Million | ▼ -20.8 pp |
| 2007 | 77.1% | CHF27.09 Million | CHF35.15 Million | CHF33.67 Million | CHF6.58 Million | ▲ +106.5 pp |
| 2006 | -29.5% | CHF-1.57 Million | CHF5.34 Million | CHF9.98 Million | CHF11.56 Million | ▲ +579.4 pp |
| 2005 | -608.9% | CHF-3.84 Million | CHF631.00K | CHF8.30 Million | CHF12.15 Million | ▼ -1018.6 pp |
| 2004 | 409.8% | CHF-3.61 Million | CHF-880.00K | CHF4.14 Million | CHF7.75 Million | — |