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 Lindsay Australia Ltd financial flexibility index to measure the company's free cash flow as a share of total liabilities.
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. See Lindsay Australia Ltd (LAU) defensive interval to measure how many days the company can operate on defensive assets alone.
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. For live market cap and the full company profile, see market cap of Lindsay Australia Ltd.
| 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 | — |