Universal Partners Ltd (UPL) — Tangible Net Worth Ratio
Universal Partners Ltd (UPL) has a Tangible Net Worth Ratio of 100.0% as of December 2025. This metric is calculated by deducting intangible assets (ZAC0.00) from net assets (ZAC84.88 Million) and expressing it as a percentage of total net assets. A higher ratio means that more of the company's equity is backed by tangible, balance-sheet-verifiable assets rather than goodwill, patents, or brand value. See UPL working capital ratio to evaluate short-term liquidity relative to the company's equity base.
Tangible NW Ratio
Net Assets (Equity)
Intangible Assets
Total Assets
Universal Partners Ltd Tangible Net Worth Ratio (2017–2025)
This chart shows how Universal Partners Ltd's Tangible Net Worth Ratio has changed across 9 annual periods from 2017 to 2025. As of December 2025, the ratio stands at 100.0%, reflecting net assets of ZAC84.88 Million with intangible assets of ZAC0.00 ZAC. See UPL defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Annual Tangible Net Worth Ratio for Universal Partners Ltd (2017–2025)
The table below presents the year-by-year Tangible Net Worth Ratio for Universal Partners Ltd from 2017 to 2025, covering 9 annual filings. Each row shows net assets, intangible assets, total assets, the tangible net worth ratio, and the change in percentage points versus the prior year. For the full company profile including market capitalisation, see Universal Partners Ltd market capitalisation.
| Year | Tangible NW Ratio | Net Assets (ZAC) | Intangible Assets | Total Assets | Change (pp) |
|---|---|---|---|---|---|
| 2025 | 100.0% | ZAC85.75 Million | ZAC0.00 | ZAC95.33 Million | ▲ +0.0 pp |
| 2024 | 100.0% | ZAC94.17 Million | ZAC0.00 | ZAC98.26 Million | ▲ +0.0 pp |
| 2023 | 100.0% | ZAC94.44 Million | ZAC0.00 | ZAC108.43 Million | ▲ +0.0 pp |
| 2022 | 100.0% | ZAC104.64 Million | ZAC0.00 | ZAC118.53 Million | ▲ +0.0 pp |
| 2021 | 100.0% | ZAC105.09 Million | ZAC0.00 | ZAC125.97 Million | ▲ +0.0 pp |
| 2020 | 100.0% | ZAC79.19 Million | ZAC0.00 | ZAC88.48 Million | ▲ +0.0 pp |
| 2019 | 100.0% | ZAC82.67 Million | ZAC0.00 | ZAC85.04 Million | ▲ +0.0 pp |
| 2018 | 100.0% | ZAC74.64 Million | ZAC0.00 | ZAC75.51 Million | ▲ +0.0 pp |
| 2017 | 100.0% | ZAC71.18 Million | ZAC0.00 | ZAC71.25 Million | — |