Comet Holding AG (COTN) — Working Capital to Net Assets Ratio
Comet Holding AG (COTN) has a Working Capital to Net Assets ratio of 38.3% as of December 2025. Working capital of CHF118.27 Million (current assets of CHF272.25 Million minus current liabilities of CHF153.98 Million) is measured against net assets of CHF308.77 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See debt-free asset ratio of Comet Holding AG to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Comet Holding AG Working Capital to Net Assets (2002–2025)
This chart shows how Comet Holding AG's Working Capital to Net Assets ratio has evolved across 24 annual periods from 2002 to 2025. As of December 2025, the ratio stands at 38.3%, reflecting working capital of CHF118.27 Million against net assets of CHF308.77 Million CHF. Check Comet Holding AG tangible book value ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Comet Holding AG (2002–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Comet Holding AG 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. For live market cap and the full company profile, see COTN stock market capitalisation.
| Year | WC/NA Ratio | Working Capital (CHF) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 38.3% | CHF118.27 Million | CHF308.77 Million | CHF272.25 Million | CHF153.98 Million | ▼ -28.3 pp |
| 2024 | 66.6% | CHF216.72 Million | CHF325.44 Million | CHF316.67 Million | CHF99.95 Million | ▲ +3.4 pp |
| 2023 | 63.2% | CHF187.12 Million | CHF296.09 Million | CHF265.04 Million | CHF77.92 Million | ▼ -2.2 pp |
| 2022 | 65.4% | CHF216.76 Million | CHF331.53 Million | CHF344.76 Million | CHF128.00 Million | ▲ +0.5 pp |
| 2021 | 64.9% | CHF178.34 Million | CHF274.98 Million | CHF296.30 Million | CHF117.96 Million | ▲ +38.0 pp |
| 2020 | 26.8% | CHF57.66 Million | CHF214.96 Million | CHF238.31 Million | CHF180.65 Million | ▼ -27.0 pp |
| 2019 | 53.8% | CHF105.39 Million | CHF195.95 Million | CHF217.24 Million | CHF111.85 Million | ▼ -0.7 pp |
| 2018 | 54.4% | CHF107.95 Million | CHF198.29 Million | CHF206.07 Million | CHF98.11 Million | ▼ -6.3 pp |
| 2017 | 60.7% | CHF122.43 Million | CHF201.55 Million | CHF235.31 Million | CHF112.88 Million | ▼ -11.7 pp |
| 2016 | 72.4% | CHF127.70 Million | CHF176.34 Million | CHF220.00 Million | CHF92.30 Million | ▲ +34.7 pp |
| 2015 | 37.7% | CHF61.23 Million | CHF162.21 Million | CHF137.73 Million | CHF76.50 Million | ▼ -5.5 pp |
| 2014 | 43.2% | CHF69.05 Million | CHF159.77 Million | CHF134.86 Million | CHF65.82 Million | ▲ +2.1 pp |
| 2013 | 41.1% | CHF56.66 Million | CHF137.85 Million | CHF120.12 Million | CHF63.45 Million | ▲ +4.4 pp |
| 2012 | 36.7% | CHF43.23 Million | CHF117.79 Million | CHF94.89 Million | CHF51.66 Million | ▼ -1.7 pp |
| 2011 | 38.4% | CHF45.80 Million | CHF119.30 Million | CHF92.59 Million | CHF46.80 Million | ▼ -5.0 pp |
| 2010 | 43.4% | CHF48.45 Million | CHF111.73 Million | CHF99.50 Million | CHF51.05 Million | ▲ +2.2 pp |
| 2009 | 41.1% | CHF46.22 Million | CHF112.37 Million | CHF100.85 Million | CHF54.63 Million | ▼ -9.3 pp |
| 2008 | 50.5% | CHF63.94 Million | CHF126.73 Million | CHF113.71 Million | CHF49.77 Million | ▲ +4.2 pp |
| 2007 | 46.2% | CHF59.73 Million | CHF129.23 Million | CHF118.81 Million | CHF59.09 Million | ▲ +1.9 pp |
| 2006 | 44.3% | CHF38.16 Million | CHF86.09 Million | CHF58.97 Million | CHF20.81 Million | ▼ -0.8 pp |
| 2005 | 45.1% | CHF38.19 Million | CHF84.63 Million | CHF55.56 Million | CHF17.37 Million | ▲ +8.3 pp |
| 2004 | 36.8% | CHF27.97 Million | CHF75.98 Million | CHF49.06 Million | CHF21.09 Million | ▲ +4.0 pp |
| 2003 | 32.8% | CHF19.87 Million | CHF60.57 Million | CHF30.81 Million | CHF10.94 Million | ▲ +8.7 pp |
| 2002 | 24.1% | CHF14.83 Million | CHF61.47 Million | CHF36.33 Million | CHF21.50 Million | — |