Chocoladefabriken Lindt & Spruengli AG N Working Capital to Net Assets Ratio
Chocoladefabriken Lindt & Spruengli AG N working capital to net assets ratio. Chocoladefabriken Lindt & Spruengli AG N (LISN) has a Working Capital to Net Assets ratio of 29.6% as of December 2025. Working capital of CHF1.47 Billion (current assets of CHF3.23 Billion minus current liabilities of CHF1.76 Billion) is measured against net assets of CHF4.96 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. Check LISN tangible net assets 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 Chocoladefabriken Lindt & Spruengli AG N (1999–2025)
Working capital to net assets ratio of Chocoladefabriken Lindt & Spruengli AG N from 1999 to 2025. This chart shows how Chocoladefabriken Lindt & Spruengli AG N's Working Capital to Net Assets ratio has evolved across 27 annual periods from 1999 to 2025. As of December 2025, the ratio stands at 29.6%, reflecting working capital of CHF1.47 Billion against net assets of CHF4.96 Billion CHF. See Chocoladefabriken Lindt & Spruengli AG N (LISN) liquidity interval to measure how many days the company can operate on defensive assets alone.
Chocoladefabriken Lindt & Spruengli AG N Working Capital to Net Assets Ratio by Year (1999–2025)
Chocoladefabriken Lindt & Spruengli AG N working capital to net assets ratio by year from 1999 to 2025. The table below presents the year-by-year Working Capital to Net Assets ratio for Chocoladefabriken Lindt & Spruengli AG N from 1999 to 2025, covering 27 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 Chocoladefabriken Lindt & Spruengli AG N balance sheet assets.
| Year | WC/NA Ratio | Working Capital (CHF) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 29.6% | CHF1.47 Billion | CHF4.96 Billion | CHF3.23 Billion | CHF1.76 Billion | ▼ -2.4 pp |
| 2024 | 32.0% | CHF1.55 Billion | CHF4.84 Billion | CHF3.56 Billion | CHF2.01 Billion | ▲ +14.0 pp |
| 2023 | 18.0% | CHF766.00 Million | CHF4.26 Billion | CHF2.61 Billion | CHF1.84 Billion | ▼ -11.8 pp |
| 2022 | 29.8% | CHF1.31 Billion | CHF4.40 Billion | CHF2.89 Billion | CHF1.58 Billion | ▲ +0.4 pp |
| 2021 | 29.5% | CHF1.54 Billion | CHF5.22 Billion | CHF3.02 Billion | CHF1.49 Billion | ▼ -6.9 pp |
| 2020 | 36.3% | CHF1.67 Billion | CHF4.61 Billion | CHF2.95 Billion | CHF1.28 Billion | ▲ +8.8 pp |
| 2019 | 27.5% | CHF1.29 Billion | CHF4.67 Billion | CHF2.98 Billion | CHF1.69 Billion | ▼ -14.9 pp |
| 2018 | 42.5% | CHF1.90 Billion | CHF4.49 Billion | CHF2.93 Billion | CHF1.03 Billion | ▲ +1.2 pp |
| 2017 | 41.3% | CHF1.73 Billion | CHF4.20 Billion | CHF2.78 Billion | CHF1.05 Billion | ▲ +10.9 pp |
| 2016 | 30.4% | CHF1.12 Billion | CHF3.67 Billion | CHF2.37 Billion | CHF1.26 Billion | ▼ -1.9 pp |
| 2015 | 32.2% | CHF1.12 Billion | CHF3.49 Billion | CHF2.11 Billion | CHF987.00 Million | ▲ +2.9 pp |
| 2014 | 29.3% | CHF880.70 Million | CHF3.00 Billion | CHF1.82 Billion | CHF941.40 Million | ▼ -17.2 pp |
| 2013 | 46.6% | CHF1.23 Billion | CHF2.63 Billion | CHF1.97 Billion | CHF738.60 Million | ▼ -12.9 pp |
| 2012 | 59.5% | CHF1.03 Billion | CHF1.73 Billion | CHF1.71 Billion | CHF687.00 Million | ▲ +0.1 pp |
| 2011 | 59.3% | CHF960.80 Million | CHF1.62 Billion | CHF1.64 Billion | CHF682.70 Million | ▼ -2.2 pp |
| 2010 | 61.6% | CHF1.03 Billion | CHF1.67 Billion | CHF1.67 Billion | CHF642.60 Million | ▲ +6.1 pp |
| 2009 | 55.5% | CHF898.40 Million | CHF1.62 Billion | CHF1.54 Billion | CHF637.40 Million | ▲ +4.9 pp |
| 2008 | 50.6% | CHF749.00 Million | CHF1.48 Billion | CHF1.47 Billion | CHF725.20 Million | ▼ -2.7 pp |
| 2007 | 53.3% | CHF741.00 Million | CHF1.39 Billion | CHF1.60 Billion | CHF858.40 Million | ▼ -12.7 pp |
| 2006 | 66.0% | CHF763.10 Million | CHF1.16 Billion | CHF1.42 Billion | CHF656.50 Million | ▲ +1.1 pp |
| 2005 | 65.0% | CHF630.90 Million | CHF971.10 Million | CHF1.26 Billion | CHF624.30 Million | ▼ -1.8 pp |
| 2004 | 66.7% | CHF529.60 Million | CHF793.70 Million | CHF1.14 Billion | CHF607.00 Million | ▼ -10.3 pp |
| 2003 | 77.0% | CHF561.20 Million | CHF728.70 Million | CHF1.04 Billion | CHF481.00 Million | ▲ +5.3 pp |
| 2002 | 71.7% | CHF436.60 Million | CHF608.90 Million | CHF940.00 Million | CHF503.40 Million | ▲ +8.7 pp |
| 2001 | 63.0% | CHF339.50 Million | CHF538.60 Million | CHF915.00 Million | CHF575.50 Million | ▼ -10.2 pp |
| 2000 | 73.2% | CHF364.70 Million | CHF497.90 Million | CHF877.40 Million | CHF512.70 Million | ▲ +15.4 pp |
| 1999 | 57.8% | CHF267.60 Million | CHF462.70 Million | CHF810.60 Million | CHF543.00 Million | — |