Acorn Capital Investment Fund Ltd (ACQ) — Working Capital to Net Assets Ratio
Acorn Capital Investment Fund Ltd (ACQ) has a Working Capital to Net Assets ratio of -0.5% as of December 2025. Working capital of AU$-596.00K (current assets of AU$7.32 Million minus current liabilities of AU$7.92 Million) is measured against net assets of AU$112.76 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See debt-free asset ratio of Acorn Capital Investment Fund Ltd to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Acorn Capital Investment Fund Ltd Working Capital to Net Assets (2014–2025)
This chart shows how Acorn Capital Investment Fund Ltd's Working Capital to Net Assets ratio has evolved across 12 annual periods from 2014 to 2025. As of December 2025, the ratio stands at -0.5%, reflecting working capital of AU$-596.00K against net assets of AU$112.76 Million AUD. Check Acorn Capital Investment Fund Ltd (ACQ) tangible net worth to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Acorn Capital Investment Fund Ltd (2014–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Acorn Capital Investment Fund Ltd from 2014 to 2025, covering 12 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 ACQ market cap.
| Year | WC/NA Ratio | Working Capital (AUD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 28.8% | AU$28.72 Million | AU$99.58 Million | AU$29.43 Million | AU$710.00K | ▼ -67.5 pp |
| 2024 | 96.3% | AU$90.91 Million | AU$94.37 Million | AU$91.67 Million | AU$758.00K | ▲ +0.5 pp |
| 2023 | 95.8% | AU$93.20 Million | AU$97.27 Million | AU$95.56 Million | AU$2.36 Million | ▲ +1.0 pp |
| 2022 | 94.9% | AU$95.08 Million | AU$100.23 Million | AU$98.90 Million | AU$3.81 Million | ▲ +69.8 pp |
| 2021 | 25.1% | AU$24.67 Million | AU$98.43 Million | AU$35.02 Million | AU$10.35 Million | ▼ -15.3 pp |
| 2020 | 40.3% | AU$24.74 Million | AU$61.32 Million | AU$26.37 Million | AU$1.63 Million | ▼ -61.7 pp |
| 2019 | 102.0% | AU$63.84 Million | AU$62.59 Million | AU$65.73 Million | AU$1.88 Million | ▲ +71.1 pp |
| 2018 | 30.9% | AU$20.59 Million | AU$66.61 Million | AU$24.25 Million | AU$3.66 Million | ▼ -70.4 pp |
| 2017 | 101.3% | AU$52.86 Million | AU$52.17 Million | AU$54.21 Million | AU$1.36 Million | ▼ -0.6 pp |
| 2016 | 101.9% | AU$52.43 Million | AU$51.47 Million | AU$54.61 Million | AU$2.18 Million | ▲ +4.8 pp |
| 2015 | 97.0% | AU$45.38 Million | AU$46.77 Million | AU$46.12 Million | AU$738.00K | ▼ -2.7 pp |
| 2014 | 99.8% | AU$49.61 Million | AU$49.73 Million | AU$51.84 Million | AU$2.23 Million | — |