Sierra Metals Inc. (SMT) — Working Capital to Net Assets Ratio
Sierra Metals Inc. (SMT) has a Working Capital to Net Assets ratio of -23.2% as of March 2025. Working capital of CA$-25.30 Million (current assets of CA$87.19 Million minus current liabilities of CA$112.49 Million) is measured against net assets of CA$109.17 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See SMT financial flexibility index to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Sierra Metals Inc. Working Capital to Net Assets (1996–2024)
This chart shows how Sierra Metals Inc.'s Working Capital to Net Assets ratio has evolved across 29 annual periods from 1996 to 2024. As of March 2025, the ratio stands at -23.2%, reflecting working capital of CA$-25.30 Million against net assets of CA$109.17 Million CAD. See SMT cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Sierra Metals Inc. (1996–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Sierra Metals Inc. from 1996 to 2024, covering 29 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see SMT stock market capitalisation.
| Year | WC/NA Ratio | Working Capital (CAD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | -27.3% | CA$-27.56 Million | CA$101.13 Million | CA$76.59 Million | CA$104.15 Million | ▲ +33.4 pp |
| 2023 | -60.7% | CA$-66.68 Million | CA$109.85 Million | CA$71.85 Million | CA$138.53 Million | ▲ +11.9 pp |
| 2022 | -72.6% | CA$-84.40 Million | CA$116.19 Million | CA$71.27 Million | CA$155.67 Million | ▼ -81.1 pp |
| 2021 | 8.5% | CA$17.32 Million | CA$204.63 Million | CA$106.12 Million | CA$88.80 Million | ▼ -21.0 pp |
| 2020 | 29.5% | CA$70.89 Million | CA$240.21 Million | CA$136.05 Million | CA$65.16 Million | ▲ +6.0 pp |
| 2019 | 23.5% | CA$49.92 Million | CA$212.02 Million | CA$104.30 Million | CA$54.38 Million | ▲ +27.6 pp |
| 2018 | -4.1% | CA$-8.29 Million | CA$203.60 Million | CA$71.50 Million | CA$79.79 Million | ▼ -0.3 pp |
| 2017 | -3.8% | CA$-6.78 Million | CA$180.68 Million | CA$73.90 Million | CA$80.69 Million | ▼ -8.9 pp |
| 2016 | 5.1% | CA$9.58 Million | CA$185.96 Million | CA$82.46 Million | CA$72.89 Million | ▼ -1.7 pp |
| 2015 | 6.9% | CA$13.58 Million | CA$197.57 Million | CA$62.40 Million | CA$48.82 Million | ▼ -3.0 pp |
| 2014 | 9.9% | CA$23.19 Million | CA$234.49 Million | CA$92.98 Million | CA$69.79 Million | ▼ -7.9 pp |
| 2013 | 17.8% | CA$41.00 Million | CA$230.74 Million | CA$95.56 Million | CA$54.57 Million | ▼ -3.9 pp |
| 2012 | 21.6% | CA$61.65 Million | CA$284.96 Million | CA$127.27 Million | CA$65.62 Million | ▲ +12.1 pp |
| 2011 | 9.5% | CA$25.30 Million | CA$265.87 Million | CA$108.25 Million | CA$82.94 Million | ▼ -31.6 pp |
| 2010 | 41.1% | CA$20.54 Million | CA$49.94 Million | CA$24.04 Million | CA$3.50 Million | ▲ +29.3 pp |
| 2009 | 11.9% | CA$2.72 Million | CA$22.93 Million | CA$9.43 Million | CA$6.71 Million | ▲ +111.5 pp |
| 2008 | -99.6% | CA$-6.15 Million | CA$6.17 Million | CA$4.38 Million | CA$10.53 Million | ▼ -115.4 pp |
| 2007 | 15.8% | CA$6.20 Million | CA$39.26 Million | CA$9.92 Million | CA$3.72 Million | ▼ -46.7 pp |
| 2006 | 62.5% | CA$23.80 Million | CA$38.06 Million | CA$24.56 Million | CA$762.18K | ▲ +44.6 pp |
| 2005 | 17.9% | CA$3.70 Million | CA$20.66 Million | CA$4.44 Million | CA$745.31K | ▼ -0.5 pp |
| 2004 | 18.4% | CA$3.02 Million | CA$16.42 Million | CA$3.69 Million | CA$667.97K | ▼ -51.2 pp |
| 2003 | 69.5% | CA$6.21 Million | CA$8.93 Million | CA$6.37 Million | CA$157.54K | ▲ +16.0 pp |
| 2002 | 53.5% | CA$21.97K | CA$41.04K | CA$92.09K | CA$70.12K | ▲ +45.3 pp |
| 2001 | 8.2% | CA$17.98K | CA$218.73K | CA$134.01K | CA$116.03K | ▲ +3.8 pp |
| 2000 | 4.5% | CA$45.25K | CA$1.01 Million | CA$75.71K | CA$30.46K | ▼ -2.6 pp |
| 1999 | 7.1% | CA$75.27K | CA$1.06 Million | CA$193.05K | CA$117.78K | ▲ +0.0 pp |
| 1998 | 7.1% | CA$24.47K | CA$345.88K | CA$54.80K | CA$30.33K | ▲ +27.9 pp |
| 1997 | -20.8% | CA$-52.56K | CA$252.81K | CA$2.03K | CA$54.59K | ▼ -19.1 pp |
| 1996 | -1.7% | CA$-5.05K | CA$300.41K | CA$52.32K | CA$57.37K | — |