IMS SA (IMS) — Working Capital to Net Assets Ratio
IMS SA (IMS) has a Working Capital to Net Assets ratio of -27.5% as of September 2025. Working capital of zł-13.79 Million (current assets of zł18.55 Million minus current liabilities of zł32.34 Million) is measured against net assets of zł50.14 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See IMS defensive interval ratio to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
IMS SA Working Capital to Net Assets (2010–2024)
This chart shows how IMS SA's Working Capital to Net Assets ratio has evolved across 15 annual periods from 2010 to 2024. As of September 2025, the ratio stands at -27.5%, reflecting working capital of zł-13.79 Million against net assets of zł50.14 Million PLN. For the complete balance sheet picture, see balance sheet size of IMS SA.
Annual Working Capital to Net Assets for IMS SA (2010–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for IMS SA from 2010 to 2024, covering 15 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. Check IMS SA (IMS) liquid assets ratio to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (PLN) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | -11.6% | zł-5.91 Million | zł51.09 Million | zł23.14 Million | zł29.05 Million | ▼ -8.5 pp |
| 2023 | -3.0% | zł-1.35 Million | zł44.38 Million | zł28.79 Million | zł30.14 Million | ▲ +24.4 pp |
| 2022 | -27.5% | zł-8.41 Million | zł30.62 Million | zł24.32 Million | zł32.74 Million | ▼ -24.6 pp |
| 2021 | -2.9% | zł-744.00K | zł26.03 Million | zł15.05 Million | zł15.80 Million | ▼ -3.2 pp |
| 2020 | 0.4% | zł77.00K | zł19.95 Million | zł13.45 Million | zł13.38 Million | ▼ -3.0 pp |
| 2019 | 3.3% | zł666.00K | zł19.88 Million | zł20.92 Million | zł20.25 Million | ▼ -20.4 pp |
| 2018 | 23.7% | zł4.33 Million | zł18.23 Million | zł20.93 Million | zł16.61 Million | ▼ -37.2 pp |
| 2017 | 60.9% | zł12.62 Million | zł20.73 Million | zł23.76 Million | zł11.13 Million | ▲ +5.3 pp |
| 2016 | 55.6% | zł10.47 Million | zł18.83 Million | zł19.25 Million | zł8.78 Million | ▲ +6.7 pp |
| 2015 | 48.9% | zł8.12 Million | zł16.59 Million | zł17.91 Million | zł9.80 Million | ▼ -1.7 pp |
| 2014 | 50.7% | zł8.79 Million | zł17.36 Million | zł18.38 Million | zł9.59 Million | ▲ +12.5 pp |
| 2013 | 38.1% | zł5.22 Million | zł13.70 Million | zł13.23 Million | zł8.01 Million | ▲ +41.6 pp |
| 2012 | -3.5% | zł-355.00K | zł10.15 Million | zł8.89 Million | zł9.24 Million | ▲ +5.0 pp |
| 2011 | -8.5% | zł-762.00K | zł8.95 Million | zł9.09 Million | zł9.85 Million | ▲ +4.6 pp |
| 2010 | -13.1% | zł-1.00 Million | zł7.62 Million | zł9.12 Million | zł10.12 Million | — |