COSMO Pharmaceuticals SA (COPN) — 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. See COPN 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
COSMO Pharmaceuticals SA Working Capital to Net Assets (2004–2025)
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. For the complete balance sheet picture, see COPN total asset value.
Annual Working Capital to Net Assets for COSMO Pharmaceuticals SA (2004–2025)
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. Check COSMO Pharmaceuticals SA liquid asset 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 | 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 | — |