Atlas Pearls Ltd (ATP) — Working Capital to Net Assets Ratio
Atlas Pearls Ltd (ATP) has a Working Capital to Net Assets ratio of 48.2% as of December 2025. Working capital of AU$28.20 Million (current assets of AU$32.51 Million minus current liabilities of AU$4.30 Million) is measured against net assets of AU$58.49 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Atlas Pearls Ltd (ATP) balance sheet quality index to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Atlas Pearls Ltd Working Capital to Net Assets (1990–2025)
This chart shows how Atlas Pearls Ltd's Working Capital to Net Assets ratio has evolved across 36 annual periods from 1990 to 2025. As of December 2025, the ratio stands at 48.2%, reflecting working capital of AU$28.20 Million against net assets of AU$58.49 Million AUD. Check how tangible is Atlas Pearls Ltd's equity to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Atlas Pearls Ltd (1990–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Atlas Pearls Ltd from 1990 to 2025, covering 36 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 market value of Atlas Pearls Ltd.
| Year | WC/NA Ratio | Working Capital (AUD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 55.8% | AU$39.67 Million | AU$71.04 Million | AU$46.68 Million | AU$7.01 Million | ▼ -2.5 pp |
| 2024 | 58.4% | AU$32.41 Million | AU$55.52 Million | AU$40.13 Million | AU$7.73 Million | ▲ +10.1 pp |
| 2023 | 48.3% | AU$16.47 Million | AU$34.08 Million | AU$20.38 Million | AU$3.92 Million | ▲ +3.0 pp |
| 2022 | 45.3% | AU$11.04 Million | AU$24.37 Million | AU$16.17 Million | AU$5.12 Million | ▲ +2.9 pp |
| 2021 | 42.5% | AU$7.82 Million | AU$18.42 Million | AU$14.68 Million | AU$6.86 Million | ▲ +41.8 pp |
| 2020 | 0.6% | AU$86.00K | AU$13.64 Million | AU$8.21 Million | AU$8.12 Million | ▼ -21.7 pp |
| 2019 | 22.3% | AU$4.89 Million | AU$21.91 Million | AU$11.36 Million | AU$6.47 Million | ▼ -13.7 pp |
| 2018 | 36.0% | AU$8.61 Million | AU$23.90 Million | AU$13.33 Million | AU$4.73 Million | ▼ -2.9 pp |
| 2017 | 38.9% | AU$10.28 Million | AU$26.44 Million | AU$13.43 Million | AU$3.15 Million | ▲ +16.7 pp |
| 2016 | 22.1% | AU$5.72 Million | AU$25.82 Million | AU$13.35 Million | AU$7.63 Million | ▲ +5.7 pp |
| 2015 | 16.4% | AU$3.94 Million | AU$23.97 Million | AU$9.80 Million | AU$5.87 Million | ▼ -19.1 pp |
| 2014 | 35.6% | AU$10.24 Million | AU$28.81 Million | AU$19.21 Million | AU$8.97 Million | ▲ +1.6 pp |
| 2013 | 34.0% | AU$8.77 Million | AU$25.80 Million | AU$15.87 Million | AU$7.11 Million | ▲ +1.7 pp |
| 2012 | 32.3% | AU$6.55 Million | AU$20.28 Million | AU$14.49 Million | AU$7.94 Million | ▼ -12.9 pp |
| 2011 | 45.2% | AU$8.73 Million | AU$19.31 Million | AU$14.16 Million | AU$5.43 Million | ▼ -6.3 pp |
| 2010 | 51.5% | AU$8.59 Million | AU$16.68 Million | AU$15.45 Million | AU$6.86 Million | ▼ -0.3 pp |
| 2009 | 51.8% | AU$11.48 Million | AU$22.17 Million | AU$20.49 Million | AU$9.01 Million | ▼ -7.3 pp |
| 2008 | 59.1% | AU$13.82 Million | AU$23.38 Million | AU$15.53 Million | AU$1.71 Million | ▲ +4.6 pp |
| 2007 | 54.5% | AU$9.92 Million | AU$18.20 Million | AU$14.19 Million | AU$4.27 Million | ▼ -3.0 pp |
| 2006 | 57.5% | AU$10.14 Million | AU$17.63 Million | AU$16.85 Million | AU$6.71 Million | ▲ +19.3 pp |
| 2005 | 38.2% | AU$7.57 Million | AU$19.83 Million | AU$8.93 Million | AU$1.36 Million | ▼ -9.5 pp |
| 2004 | 47.7% | AU$10.16 Million | AU$21.30 Million | AU$11.05 Million | AU$889.93K | ▼ -0.6 pp |
| 2003 | 48.3% | AU$10.12 Million | AU$20.94 Million | AU$12.90 Million | AU$2.78 Million | ▲ +5.6 pp |
| 2002 | 42.7% | AU$7.76 Million | AU$18.18 Million | AU$10.75 Million | AU$2.99 Million | ▼ -3.6 pp |
| 2001 | 46.3% | AU$5.56 Million | AU$12.03 Million | AU$6.98 Million | AU$1.42 Million | ▼ -3.5 pp |
| 2000 | 49.8% | AU$4.75 Million | AU$9.55 Million | AU$6.04 Million | AU$1.28 Million | ▲ +48.4 pp |
| 1999 | 1.4% | AU$114.00K | AU$8.20 Million | AU$2.41 Million | AU$2.30 Million | ▼ -43.4 pp |
| 1998 | 44.7% | AU$3.50 Million | AU$7.81 Million | AU$3.94 Million | AU$442.37K | ▲ +39.2 pp |
| 1997 | 5.5% | AU$381.56K | AU$6.88 Million | AU$589.85K | AU$208.29K | ▼ -14.1 pp |
| 1996 | 19.6% | AU$1.53 Million | AU$7.79 Million | AU$1.65 Million | AU$118.00K | ▼ -11.8 pp |
| 1995 | 31.4% | AU$1.90 Million | AU$6.06 Million | AU$1.94 Million | AU$36.00K | ▼ -0.4 pp |
| 1994 | 31.8% | AU$1.32 Million | AU$4.14 Million | AU$1.38 Million | AU$56.00K | ▼ -22.6 pp |
| 1993 | 54.4% | AU$992.00K | AU$1.82 Million | AU$1.00 Million | AU$8.00K | ▲ +2.0 pp |
| 1992 | 52.4% | AU$1.11 Million | AU$2.12 Million | AU$1.15 Million | AU$39.00K | ▲ +0.2 pp |
| 1991 | 52.2% | AU$1.35 Million | AU$2.59 Million | AU$1.42 Million | AU$61.00K | ▼ -14.5 pp |
| 1990 | 66.8% | AU$2.12 Million | AU$3.18 Million | AU$2.48 Million | AU$356.00K | — |