Nestle S.A. Working Capital to Net Assets Ratio
Nestle S.A. working capital to net assets ratio. Nestle S.A. (NESN) has a Working Capital to Net Assets ratio of -26.1% as of June 2026. Working capital of CHF-7.71 Billion (current assets of CHF37.58 Billion minus current liabilities of CHF45.29 Billion) is measured against net assets of CHF29.50 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. Check Nestle S.A. (NESN) tangible net worth 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 Nestle S.A. (1998–2025)
Working capital to net assets ratio of Nestle S.A. from 1998 to 2025. This chart shows how Nestle S.A.'s Working Capital to Net Assets ratio has evolved across 28 annual periods from 1998 to 2025. As of June 2026, the ratio stands at -26.1%, reflecting working capital of CHF-7.71 Billion against net assets of CHF29.50 Billion CHF. See operational self-sufficiency of Nestle S.A. to measure how many days the company can operate on defensive assets alone.
Nestle S.A. Working Capital to Net Assets Ratio by Year (1998–2025)
Nestle S.A. working capital to net assets ratio by year from 1998 to 2025. The table below presents the year-by-year Working Capital to Net Assets ratio for Nestle S.A. from 1998 to 2025, covering 28 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 NESN asset base.
| Year | WC/NA Ratio | Working Capital (CHF) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -26.4% | CHF-8.72 Billion | CHF33.06 Billion | CHF31.97 Billion | CHF40.69 Billion | ▼ -5.5 pp |
| 2024 | -20.9% | CHF-7.67 Billion | CHF36.69 Billion | CHF35.19 Billion | CHF42.86 Billion | ▼ -3.8 pp |
| 2023 | -17.1% | CHF-6.23 Billion | CHF36.39 Billion | CHF30.86 Billion | CHF37.08 Billion | ▼ -5.6 pp |
| 2022 | -11.5% | CHF-4.91 Billion | CHF42.79 Billion | CHF35.06 Billion | CHF39.98 Billion | ▼ -10.1 pp |
| 2021 | -1.4% | CHF-763.00 Million | CHF53.73 Billion | CHF39.26 Billion | CHF40.02 Billion | ▲ +10.7 pp |
| 2020 | -12.2% | CHF-5.65 Billion | CHF46.51 Billion | CHF34.07 Billion | CHF39.72 Billion | ▼ -0.9 pp |
| 2019 | -11.3% | CHF-5.95 Billion | CHF52.86 Billion | CHF35.66 Billion | CHF41.62 Billion | ▼ -7.8 pp |
| 2018 | -3.5% | CHF-2.03 Billion | CHF58.40 Billion | CHF41.00 Billion | CHF43.03 Billion | ▲ +6.7 pp |
| 2017 | -10.1% | CHF-6.30 Billion | CHF62.23 Billion | CHF31.88 Billion | CHF38.19 Billion | ▼ -1.8 pp |
| 2016 | -8.3% | CHF-5.47 Billion | CHF65.98 Billion | CHF32.04 Billion | CHF37.52 Billion | ▼ -2.2 pp |
| 2015 | -6.1% | CHF-3.89 Billion | CHF63.99 Billion | CHF29.43 Billion | CHF33.32 Billion | ▼ -7.6 pp |
| 2014 | 1.5% | CHF1.07 Billion | CHF71.88 Billion | CHF33.96 Billion | CHF32.90 Billion | ▲ +5.9 pp |
| 2013 | -4.4% | CHF-2.85 Billion | CHF64.14 Billion | CHF30.07 Billion | CHF32.92 Billion | ▲ +2.9 pp |
| 2012 | -7.3% | CHF-4.58 Billion | CHF62.66 Billion | CHF34.02 Billion | CHF38.60 Billion | ▼ -4.0 pp |
| 2011 | -3.3% | CHF-1.91 Billion | CHF58.27 Billion | CHF33.32 Billion | CHF35.23 Billion | ▼ -17.4 pp |
| 2010 | 14.1% | CHF8.85 Billion | CHF62.60 Billion | CHF39.00 Billion | CHF30.15 Billion | ▲ +7.1 pp |
| 2009 | 7.1% | CHF3.79 Billion | CHF53.63 Billion | CHF39.87 Billion | CHF36.08 Billion | ▲ +7.4 pp |
| 2008 | -0.3% | CHF-175.00 Million | CHF54.92 Billion | CHF33.05 Billion | CHF33.22 Billion | ▲ +13.6 pp |
| 2007 | -13.9% | CHF-7.56 Billion | CHF54.23 Billion | CHF35.77 Billion | CHF43.33 Billion | ▼ -19.3 pp |
| 2006 | 5.3% | CHF2.83 Billion | CHF52.85 Billion | CHF35.30 Billion | CHF32.48 Billion | ▼ -6.6 pp |
| 2005 | 12.0% | CHF5.95 Billion | CHF49.75 Billion | CHF41.77 Billion | CHF35.82 Billion | ▼ -3.4 pp |
| 2004 | 15.3% | CHF6.17 Billion | CHF40.28 Billion | CHF35.28 Billion | CHF29.12 Billion | ▼ -0.2 pp |
| 2003 | 15.5% | CHF5.87 Billion | CHF37.82 Billion | CHF36.23 Billion | CHF30.36 Billion | ▲ +11.0 pp |
| 2002 | 4.5% | CHF1.60 Billion | CHF35.63 Billion | CHF35.34 Billion | CHF33.74 Billion | ▲ +11.7 pp |
| 2001 | -7.1% | CHF-2.45 Billion | CHF34.23 Billion | CHF39.05 Billion | CHF41.49 Billion | ▼ -32.0 pp |
| 2000 | 24.8% | CHF7.57 Billion | CHF30.51 Billion | CHF30.75 Billion | CHF23.17 Billion | ▲ +5.4 pp |
| 1999 | 19.4% | CHF4.99 Billion | CHF25.70 Billion | CHF27.17 Billion | CHF22.18 Billion | ▲ +2.1 pp |
| 1998 | 17.3% | CHF4.09 Billion | CHF23.68 Billion | CHF26.68 Billion | CHF22.59 Billion | — |