Implenia AG (IMPN) — Working Capital to Net Assets Ratio
Implenia AG (IMPN) has a Working Capital to Net Assets ratio of 54.1% as of December 2025. Working capital of CHF407.49 Million (current assets of CHF2.15 Billion minus current liabilities of CHF1.74 Billion) is measured against net assets of CHF753.29 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See IMPN financial flexibility index to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Implenia AG Working Capital to Net Assets (2004–2025)
This chart shows how Implenia AG'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 54.1%, reflecting working capital of CHF407.49 Million against net assets of CHF753.29 Million CHF. See IMPN cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Implenia AG (2004–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Implenia AG 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 live market cap and the full company profile, see Implenia AG stock valuation.
| Year | WC/NA Ratio | Working Capital (CHF) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 54.1% | CHF407.49 Million | CHF753.29 Million | CHF2.15 Billion | CHF1.74 Billion | ▲ +53.8 pp |
| 2024 | 0.2% | CHF1.62 Million | CHF656.67 Million | CHF1.89 Billion | CHF1.88 Billion | ▲ +1.5 pp |
| 2023 | -1.3% | CHF-7.30 Million | CHF575.77 Million | CHF1.73 Billion | CHF1.74 Billion | ▼ -49.9 pp |
| 2022 | 48.6% | CHF234.58 Million | CHF482.67 Million | CHF1.83 Billion | CHF1.60 Billion | ▼ -7.4 pp |
| 2021 | 56.0% | CHF193.61 Million | CHF345.92 Million | CHF2.08 Billion | CHF1.89 Billion | ▲ +44.1 pp |
| 2020 | 11.8% | CHF35.83 Million | CHF303.03 Million | CHF1.95 Billion | CHF1.92 Billion | ▼ -60.9 pp |
| 2019 | 72.8% | CHF429.61 Million | CHF590.47 Million | CHF2.23 Billion | CHF1.80 Billion | ▼ -7.7 pp |
| 2018 | 80.5% | CHF471.09 Million | CHF585.17 Million | CHF2.14 Billion | CHF1.67 Billion | ▼ -6.5 pp |
| 2017 | 87.0% | CHF569.82 Million | CHF654.91 Million | CHF2.19 Billion | CHF1.62 Billion | ▼ -6.7 pp |
| 2016 | 93.7% | CHF623.58 Million | CHF665.51 Million | CHF2.06 Billion | CHF1.44 Billion | ▲ +16.5 pp |
| 2015 | 77.2% | CHF481.69 Million | CHF623.78 Million | CHF2.14 Billion | CHF1.66 Billion | ▼ -21.7 pp |
| 2014 | 98.9% | CHF622.90 Million | CHF629.79 Million | CHF1.94 Billion | CHF1.32 Billion | ▲ +18.4 pp |
| 2013 | 80.5% | CHF505.94 Million | CHF628.69 Million | CHF1.78 Billion | CHF1.28 Billion | ▲ +3.2 pp |
| 2012 | 77.2% | CHF462.94 Million | CHF599.39 Million | CHF1.57 Billion | CHF1.11 Billion | ▼ -0.4 pp |
| 2011 | 77.6% | CHF422.04 Million | CHF543.53 Million | CHF1.47 Billion | CHF1.05 Billion | ▼ -2.3 pp |
| 2010 | 80.0% | CHF396.30 Million | CHF495.48 Million | CHF1.30 Billion | CHF905.19 Million | ▲ +54.1 pp |
| 2009 | 25.9% | CHF110.39 Million | CHF426.34 Million | CHF1.02 Billion | CHF913.86 Million | ▲ +4.7 pp |
| 2008 | 21.2% | CHF89.94 Million | CHF425.13 Million | CHF996.00 Million | CHF906.06 Million | ▲ +8.2 pp |
| 2007 | 12.9% | CHF52.27 Million | CHF404.89 Million | CHF962.60 Million | CHF910.33 Million | ▲ +3.2 pp |
| 2006 | 9.7% | CHF36.01 Million | CHF369.52 Million | CHF902.85 Million | CHF866.84 Million | ▼ -29.7 pp |
| 2005 | 39.4% | CHF81.43 Million | CHF206.56 Million | CHF542.87 Million | CHF461.44 Million | ▲ +88.5 pp |
| 2004 | -49.1% | CHF-63.83 Million | CHF130.12 Million | CHF344.63 Million | CHF408.46 Million | — |