Lindsay Australia Ltd (LAU) — Working Capital to Net Assets Ratio
Lindsay Australia Ltd (LAU) has a Working Capital to Net Assets ratio of 17.2% as of December 2025. Working capital of AU$34.12 Million (current assets of AU$220.50 Million minus current liabilities of AU$186.38 Million) is measured against net assets of AU$198.70 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See LAU days of operational coverage to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Lindsay Australia Ltd Working Capital to Net Assets (1994–2025)
This chart shows how Lindsay Australia Ltd's Working Capital to Net Assets ratio has evolved across 32 annual periods from 1994 to 2025. As of December 2025, the ratio stands at 17.2%, reflecting working capital of AU$34.12 Million against net assets of AU$198.70 Million AUD. For the complete balance sheet picture, see how large is Lindsay Australia Ltd's balance sheet.
Annual Working Capital to Net Assets for Lindsay Australia Ltd (1994–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Lindsay Australia Ltd from 1994 to 2025, covering 32 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 how resilient are Lindsay Australia Ltd's assets 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 | 62.9% | AU$97.85 Million | AU$155.46 Million | AU$272.46 Million | AU$174.61 Million | ▲ +60.4 pp |
| 2024 | 2.5% | AU$3.73 Million | AU$149.37 Million | AU$204.57 Million | AU$200.84 Million | ▼ -37.8 pp |
| 2023 | 40.3% | AU$51.35 Million | AU$127.37 Million | AU$185.43 Million | AU$134.08 Million | ▲ +24.5 pp |
| 2022 | 15.8% | AU$16.23 Million | AU$102.92 Million | AU$147.41 Million | AU$131.17 Million | ▲ +16.0 pp |
| 2021 | -0.2% | AU$-162.00K | AU$88.88 Million | AU$104.95 Million | AU$105.11 Million | ▲ +4.6 pp |
| 2020 | -4.8% | AU$-4.46 Million | AU$92.36 Million | AU$87.05 Million | AU$91.50 Million | ▼ -4.7 pp |
| 2019 | -0.1% | AU$-102.00K | AU$94.11 Million | AU$90.83 Million | AU$90.93 Million | ▼ -0.4 pp |
| 2018 | 0.3% | AU$228.00K | AU$90.41 Million | AU$81.94 Million | AU$81.71 Million | ▼ -3.1 pp |
| 2017 | 3.4% | AU$2.91 Million | AU$86.21 Million | AU$87.59 Million | AU$84.68 Million | ▲ +1.0 pp |
| 2016 | 2.3% | AU$1.97 Million | AU$84.48 Million | AU$80.02 Million | AU$78.05 Million | ▼ -22.2 pp |
| 2015 | 24.5% | AU$19.60 Million | AU$79.90 Million | AU$81.85 Million | AU$62.25 Million | ▼ -2.2 pp |
| 2014 | 26.7% | AU$17.47 Million | AU$65.44 Million | AU$77.86 Million | AU$60.39 Million | ▲ +14.6 pp |
| 2013 | 12.1% | AU$6.62 Million | AU$54.60 Million | AU$66.03 Million | AU$59.41 Million | ▼ -6.9 pp |
| 2012 | 19.0% | AU$9.36 Million | AU$49.21 Million | AU$58.30 Million | AU$48.94 Million | ▼ -5.2 pp |
| 2011 | 24.2% | AU$12.31 Million | AU$50.80 Million | AU$62.89 Million | AU$50.58 Million | ▲ +6.4 pp |
| 2010 | 17.8% | AU$8.09 Million | AU$45.33 Million | AU$57.20 Million | AU$49.11 Million | ▲ +8.2 pp |
| 2009 | 9.6% | AU$3.75 Million | AU$38.93 Million | AU$49.78 Million | AU$46.03 Million | ▲ +3.9 pp |
| 2008 | 5.8% | AU$2.08 Million | AU$36.05 Million | AU$47.38 Million | AU$45.30 Million | ▲ +5.2 pp |
| 2007 | 0.5% | AU$186.00K | AU$33.95 Million | AU$47.23 Million | AU$47.05 Million | ▼ -7.6 pp |
| 2006 | 8.2% | AU$2.60 Million | AU$31.77 Million | AU$37.50 Million | AU$34.90 Million | ▼ -0.6 pp |
| 2005 | 8.8% | AU$2.65 Million | AU$30.25 Million | AU$33.07 Million | AU$30.42 Million | ▲ +7.6 pp |
| 2004 | 1.1% | AU$302.00K | AU$26.45 Million | AU$33.56 Million | AU$33.26 Million | ▼ -3.6 pp |
| 2003 | 4.8% | AU$1.16 Million | AU$24.28 Million | AU$34.30 Million | AU$33.14 Million | ▲ +47.5 pp |
| 2002 | -42.7% | AU$-1.50 Million | AU$3.51 Million | AU$1.25 Million | AU$2.75 Million | ▼ -36.5 pp |
| 2001 | -6.2% | AU$-391.10K | AU$6.28 Million | AU$2.52 Million | AU$2.91 Million | ▲ +6.4 pp |
| 2000 | -12.7% | AU$-833.33K | AU$6.57 Million | AU$2.96 Million | AU$3.79 Million | ▲ +13.0 pp |
| 1999 | -25.7% | AU$-1.34 Million | AU$5.21 Million | AU$9.26 Million | AU$10.60 Million | ▼ -25.5 pp |
| 1998 | -0.1% | AU$-7.02K | AU$4.87 Million | AU$11.22 Million | AU$11.23 Million | ▲ +38.3 pp |
| 1997 | -38.4% | AU$-2.10 Million | AU$5.47 Million | AU$9.68 Million | AU$11.78 Million | ▼ -30.7 pp |
| 1996 | -7.7% | AU$-343.95K | AU$4.46 Million | AU$2.49 Million | AU$2.84 Million | ▼ -13.7 pp |
| 1995 | 6.0% | AU$361.00K | AU$6.04 Million | AU$3.28 Million | AU$2.92 Million | ▼ -92.7 pp |
| 1994 | 98.7% | AU$7.53 Million | AU$7.63 Million | AU$8.29 Million | AU$760.00K | — |