Elsight Ltd (ELS) — Working Capital to Net Assets Ratio
Elsight Ltd (ELS) has a Working Capital to Net Assets ratio of 95.8% as of December 2025. Working capital of AU$48.86 Million (current assets of AU$61.92 Million minus current liabilities of AU$13.07 Million) is measured against net assets of AU$51.00 Million. A higher ratio indicates strong short-term liquidity financed by the equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Elsight Ltd Working Capital to Net Assets (2015–2025)
This chart shows how Elsight Ltd's Working Capital to Net Assets ratio has evolved across 11 annual periods from 2015 to 2025. As of December 2025, the ratio stands at 95.8%, reflecting working capital of AU$48.86 Million against net assets of AU$51.00 Million AUD. Explore ELS strategic capital deployment ratio to see how much of total assets are deployed in long-term investments.
Annual Working Capital to Net Assets for Elsight Ltd (2015–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Elsight Ltd from 2015 to 2025, covering 11 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 the complete balance sheet picture, see Elsight Ltd total assets.
| Year | WC/NA Ratio | Working Capital (AUD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 95.8% | AU$48.86 Million | AU$51.00 Million | AU$61.92 Million | AU$13.07 Million | ▲ +11.3 pp |
| 2024 | 84.5% | AU$972.98K | AU$1.15 Million | AU$1.96 Million | AU$988.80K | ▼ -25.9 pp |
| 2023 | 110.5% | AU$-1.83 Million | AU$-1.66 Million | AU$4.05 Million | AU$5.89 Million | ▼ -190.0 pp |
| 2022 | 300.4% | AU$8.19 Million | AU$2.73 Million | AU$9.93 Million | AU$1.73 Million | ▲ +215.6 pp |
| 2021 | 84.9% | AU$2.40 Million | AU$2.82 Million | AU$3.19 Million | AU$790.66K | ▼ -12.2 pp |
| 2020 | 97.0% | AU$8.13 Million | AU$8.38 Million | AU$9.37 Million | AU$1.24 Million | ▲ +30.8 pp |
| 2019 | 66.2% | AU$937.30K | AU$1.42 Million | AU$1.86 Million | AU$927.35K | ▼ -29.1 pp |
| 2018 | 95.3% | AU$4.71 Million | AU$4.94 Million | AU$5.70 Million | AU$993.34K | ▲ +5.4 pp |
| 2017 | 89.9% | AU$1.21 Million | AU$1.34 Million | AU$1.84 Million | AU$628.81K | ▼ -7.1 pp |
| 2016 | 97.0% | AU$-1.37 Million | AU$-1.41 Million | AU$508.19K | AU$1.88 Million | ▼ 0.0 pp |
| 2015 | 97.1% | AU$-1.45 Million | AU$-1.50 Million | AU$375.62K | AU$1.83 Million | — |