JB Hi-Fi Ltd (JBH) — Working Capital to Net Assets Ratio
JB Hi-Fi Ltd (JBH) has a Working Capital to Net Assets ratio of 16.3% as of June 2025. Working capital of AU$264.60 Million (current assets of AU$1.82 Billion minus current liabilities of AU$1.55 Billion) is measured against net assets of AU$1.62 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See financial flexibility index of JB Hi-Fi Ltd to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
JB Hi-Fi Ltd Working Capital to Net Assets (2003–2025)
This chart shows how JB Hi-Fi Ltd's Working Capital to Net Assets ratio has evolved across 23 annual periods from 2003 to 2025. As of June 2025, the ratio stands at 16.3%, reflecting working capital of AU$264.60 Million against net assets of AU$1.62 Billion AUD. See JBH cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for JB Hi-Fi Ltd (2003–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for JB Hi-Fi Ltd from 2003 to 2025, covering 23 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 JBH market cap.
| Year | WC/NA Ratio | Working Capital (AUD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 16.3% | AU$264.60 Million | AU$1.62 Billion | AU$1.82 Billion | AU$1.55 Billion | ▼ -1.4 pp |
| 2024 | 17.7% | AU$275.50 Million | AU$1.56 Billion | AU$1.59 Billion | AU$1.31 Billion | ▲ +2.6 pp |
| 2023 | 15.1% | AU$214.40 Million | AU$1.42 Billion | AU$1.40 Billion | AU$1.18 Billion | ▲ +5.9 pp |
| 2022 | 9.2% | AU$118.40 Million | AU$1.28 Billion | AU$1.42 Billion | AU$1.31 Billion | ▲ +2.1 pp |
| 2021 | 7.2% | AU$94.00 Million | AU$1.31 Billion | AU$1.34 Billion | AU$1.25 Billion | ▲ +16.2 pp |
| 2020 | -9.1% | AU$-100.10 Million | AU$1.11 Billion | AU$1.25 Billion | AU$1.35 Billion | ▼ -42.5 pp |
| 2019 | 33.5% | AU$349.40 Million | AU$1.04 Billion | AU$1.29 Billion | AU$945.50 Million | ▲ +2.5 pp |
| 2018 | 31.0% | AU$293.30 Million | AU$947.60 Million | AU$1.21 Billion | AU$917.20 Million | ▼ -2.1 pp |
| 2017 | 33.1% | AU$282.10 Million | AU$853.50 Million | AU$1.17 Billion | AU$885.40 Million | ▼ -30.1 pp |
| 2016 | 63.2% | AU$255.60 Million | AU$404.70 Million | AU$702.40 Million | AU$446.80 Million | ▼ -5.7 pp |
| 2015 | 68.9% | AU$236.56 Million | AU$343.48 Million | AU$616.90 Million | AU$380.34 Million | ▼ -7.8 pp |
| 2014 | 76.7% | AU$225.95 Million | AU$294.63 Million | AU$578.15 Million | AU$352.19 Million | ▲ +27.0 pp |
| 2013 | 49.7% | AU$121.27 Million | AU$243.83 Million | AU$563.65 Million | AU$442.38 Million | ▼ -1.5 pp |
| 2012 | 51.3% | AU$94.58 Million | AU$184.50 Million | AU$534.06 Million | AU$439.48 Million | ▼ -50.6 pp |
| 2011 | 101.9% | AU$155.13 Million | AU$152.31 Million | AU$501.07 Million | AU$345.94 Million | ▲ +70.7 pp |
| 2010 | 31.2% | AU$91.37 Million | AU$293.30 Million | AU$454.51 Million | AU$363.14 Million | ▼ -13.6 pp |
| 2009 | 44.7% | AU$102.52 Million | AU$229.25 Million | AU$426.24 Million | AU$323.72 Million | ▼ -10.7 pp |
| 2008 | 55.4% | AU$90.78 Million | AU$163.89 Million | AU$330.20 Million | AU$239.42 Million | ▼ -6.7 pp |
| 2007 | 62.1% | AU$73.77 Million | AU$118.80 Million | AU$283.74 Million | AU$209.98 Million | ▼ -7.7 pp |
| 2006 | 69.8% | AU$58.41 Million | AU$83.66 Million | AU$196.76 Million | AU$138.34 Million | ▲ +16.9 pp |
| 2005 | 52.9% | AU$34.99 Million | AU$66.13 Million | AU$128.68 Million | AU$93.68 Million | ▲ +11.7 pp |
| 2004 | 41.2% | AU$20.13 Million | AU$48.88 Million | AU$101.08 Million | AU$80.94 Million | ▲ +9.5 pp |
| 2003 | 31.7% | AU$12.25 Million | AU$38.59 Million | AU$68.90 Million | AU$56.65 Million | — |