Li-S Energy Ltd (LIS) — Working Capital to Net Assets Ratio
Li-S Energy Ltd (LIS) has a Working Capital to Net Assets ratio of 47.1% as of December 2025. Working capital of AU$16.10 Million (current assets of AU$17.83 Million minus current liabilities of AU$1.74 Million) is measured against net assets of AU$34.15 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See LIS free cash flow debt coverage to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Li-S Energy Ltd Working Capital to Net Assets (2020–2025)
This chart shows how Li-S Energy Ltd's Working Capital to Net Assets ratio has evolved across 6 annual periods from 2020 to 2025. As of December 2025, the ratio stands at 47.1%, reflecting working capital of AU$16.10 Million against net assets of AU$34.15 Million AUD. See Li-S Energy Ltd liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Li-S Energy Ltd (2020–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Li-S Energy Ltd from 2020 to 2025, covering 6 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 Li-S Energy Ltd market cap and net worth.
| Year | WC/NA Ratio | Working Capital (AUD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 47.6% | AU$16.80 Million | AU$35.29 Million | AU$18.91 Million | AU$2.11 Million | ▼ -7.4 pp |
| 2024 | 55.0% | AU$23.37 Million | AU$42.49 Million | AU$25.03 Million | AU$1.66 Million | ▼ -12.5 pp |
| 2023 | 67.5% | AU$32.30 Million | AU$47.87 Million | AU$33.73 Million | AU$1.43 Million | ▼ -17.3 pp |
| 2022 | 84.7% | AU$43.21 Million | AU$50.99 Million | AU$44.09 Million | AU$889.13K | ▲ +3.6 pp |
| 2021 | 81.1% | AU$18.46 Million | AU$22.75 Million | AU$18.90 Million | AU$443.40K | ▲ +41.3 pp |
| 2020 | 39.8% | AU$1.99 Million | AU$5.01 Million | AU$3.19 Million | AU$1.20 Million | — |