EML Payments Ltd (EML) — Working Capital to Net Assets Ratio
EML Payments Ltd (EML) has a Working Capital to Net Assets ratio of 85.3% as of December 2025. Working capital of AU$125.98 Million (current assets of AU$134.44 Million minus current liabilities of AU$8.47 Million) is measured against net assets of AU$147.70 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See EML Payments Ltd (EML) defensive interval to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
EML Payments Ltd Working Capital to Net Assets (1997–2025)
This chart shows how EML Payments Ltd's Working Capital to Net Assets ratio has evolved across 25 annual periods from 1997 to 2025. As of December 2025, the ratio stands at 85.3%, reflecting working capital of AU$125.98 Million against net assets of AU$147.70 Million AUD. For the complete balance sheet picture, see EML Payments Ltd total assets.
Annual Working Capital to Net Assets for EML Payments Ltd (1997–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for EML Payments Ltd from 1997 to 2025, covering 25 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. Check asset resilience ratio of EML Payments Ltd to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (AUD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -343.3% | AU$-502.73 Million | AU$146.44 Million | AU$1.99 Billion | AU$2.49 Billion | ▼ -51.2 pp |
| 2024 | -292.1% | AU$-464.57 Million | AU$159.02 Million | AU$1.83 Billion | AU$2.30 Billion | ▼ -122.2 pp |
| 2023 | -169.9% | AU$-296.65 Million | AU$174.55 Million | AU$2.41 Billion | AU$2.71 Billion | ▼ -113.9 pp |
| 2022 | -56.0% | AU$-244.96 Million | AU$437.12 Million | AU$1.86 Billion | AU$2.10 Billion | ▼ -10.4 pp |
| 2021 | -45.6% | AU$-189.28 Million | AU$414.89 Million | AU$1.60 Billion | AU$1.79 Billion | ▲ +33.7 pp |
| 2020 | -79.3% | AU$-349.25 Million | AU$440.24 Million | AU$1.01 Billion | AU$1.36 Billion | ▼ -89.6 pp |
| 2019 | 10.3% | AU$14.85 Million | AU$144.23 Million | AU$313.84 Million | AU$298.99 Million | ▼ -21.4 pp |
| 2018 | 31.7% | AU$41.09 Million | AU$129.77 Million | AU$131.57 Million | AU$90.47 Million | ▲ +3.4 pp |
| 2017 | 28.3% | AU$34.11 Million | AU$120.58 Million | AU$96.88 Million | AU$62.77 Million | ▲ +1.3 pp |
| 2016 | 27.0% | AU$32.20 Million | AU$119.21 Million | AU$59.06 Million | AU$26.86 Million | ▲ +13.4 pp |
| 2015 | 13.6% | AU$7.15 Million | AU$52.58 Million | AU$16.96 Million | AU$9.81 Million | ▼ -12.5 pp |
| 2014 | 26.1% | AU$4.35 Million | AU$16.71 Million | AU$5.81 Million | AU$1.46 Million | ▲ +16.5 pp |
| 2013 | 9.5% | AU$1.30 Million | AU$13.65 Million | AU$2.34 Million | AU$1.04 Million | ▼ -3.4 pp |
| 2012 | 12.9% | AU$1.93 Million | AU$14.96 Million | AU$3.51 Million | AU$1.57 Million | ▼ -64.9 pp |
| 2011 | 77.9% | AU$3.14 Million | AU$4.03 Million | AU$13.92 Million | AU$10.78 Million | ▲ +33.6 pp |
| 2010 | 44.2% | AU$1.79 Million | AU$4.04 Million | AU$1.92 Million | AU$135.85K | ▲ +19.3 pp |
| 2009 | 24.9% | AU$798.38K | AU$3.20 Million | AU$843.85K | AU$45.47K | ▲ +4.4 pp |
| 2008 | 20.6% | AU$1.08 Million | AU$5.23 Million | AU$1.22 Million | AU$143.67K | ▼ -28.6 pp |
| 2007 | 49.2% | AU$2.91 Million | AU$5.91 Million | AU$3.26 Million | AU$354.63K | ▲ +2.9 pp |
| 2006 | 46.3% | AU$2.43 Million | AU$5.24 Million | AU$2.47 Million | AU$42.27K | ▼ -5.1 pp |
| 2005 | 51.3% | AU$2.73 Million | AU$5.32 Million | AU$2.76 Million | AU$33.04K | ▼ -6.4 pp |
| 2000 | 57.7% | AU$343.40 Million | AU$595.10 Million | AU$854.50 Million | AU$511.10 Million | ▼ -2.4 pp |
| 1999 | 60.1% | AU$396.80 Million | AU$660.60 Million | AU$838.70 Million | AU$441.90 Million | ▼ 0.0 pp |
| 1998 | 60.1% | AU$407.68 Million | AU$678.43 Million | AU$904.79 Million | AU$497.11 Million | ▼ -9.1 pp |
| 1997 | 69.2% | AU$501.95 Million | AU$725.00 Million | AU$852.25 Million | AU$350.29 Million | — |