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 operational self-sufficiency of Li-S Energy Ltd to measure how many days the company can operate on defensive assets alone.
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. For the complete balance sheet picture, see Li-S Energy Ltd balance sheet assets.
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. Check Li-S Energy Ltd liquid asset ratio 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 | 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 | — |