Universal Partners Ltd (UPL) — Net Asset Quality Index
Universal Partners Ltd (UPL) has a Net Asset Quality Index of 91.8% as of December 2025. This metric measures the proportion of total assets financed by shareholders' equity — total assets of ZAC92.49 Million minus total liabilities of ZAC7.61 Million yields net assets of ZAC84.88 Million. A higher index indicates a stronger, lower-leverage balance sheet. Check UPL asset liquidity ratio to evaluate the company's liquid asset resilience ratio.
Quality Index
Net Assets
Total Assets
Total Liabilities
Universal Partners Ltd Net Asset Quality Index Over Time (2017–2025)
This chart shows how Universal Partners Ltd's Net Asset Quality Index has evolved across 9 annual periods from 2017 to 2025. As of December 2025, the index stands at 91.8%, representing net assets of ZAC84.88 Million against total assets of ZAC92.49 Million ZAC. See Universal Partners Ltd working capital to net assets to evaluate short-term liquidity relative to the company's equity base.
Annual Net Asset Quality Index for Universal Partners Ltd (2017–2025)
The table below presents the year-by-year Net Asset Quality Index for Universal Partners Ltd from 2017 to 2025, covering 9 annual filings. Each row shows total assets, total liabilities, net assets, the quality index percentage, and the change in percentage points compared to the prior year. For market capitalisation and the full company profile, see market cap of Universal Partners Ltd.
| Year | Quality Index | Net Assets (ZAC) | Total Assets | Total Liabilities | Change (pp) |
|---|---|---|---|---|---|
| 2025 | 89.9% | ZAC85.75 Million | ZAC95.33 Million | ZAC9.58 Million | ▼ -5.9 pp |
| 2024 | 95.8% | ZAC94.17 Million | ZAC98.26 Million | ZAC4.09 Million | ▲ +8.7 pp |
| 2023 | 87.1% | ZAC94.44 Million | ZAC108.43 Million | ZAC13.98 Million | ▼ -1.2 pp |
| 2022 | 88.3% | ZAC104.64 Million | ZAC118.53 Million | ZAC13.90 Million | ▲ +4.9 pp |
| 2021 | 83.4% | ZAC105.09 Million | ZAC125.97 Million | ZAC20.88 Million | ▼ -6.1 pp |
| 2020 | 89.5% | ZAC79.19 Million | ZAC88.48 Million | ZAC9.29 Million | ▼ -7.7 pp |
| 2019 | 97.2% | ZAC82.67 Million | ZAC85.04 Million | ZAC2.37 Million | ▼ -1.6 pp |
| 2018 | 98.8% | ZAC74.64 Million | ZAC75.51 Million | ZAC871.67K | ▼ -1.1 pp |
| 2017 | 99.9% | ZAC71.18 Million | ZAC71.25 Million | ZAC63.95K | — |