Lark Distilling Co. Ltd (LRK) — Working Capital to Net Assets Ratio
Lark Distilling Co. Ltd (LRK) has a Working Capital to Net Assets ratio of 27.5% as of December 2025. Working capital of AU$31.74 Million (current assets of AU$36.89 Million minus current liabilities of AU$5.15 Million) is measured against net assets of AU$115.60 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Lark Distilling Co. Ltd liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Lark Distilling Co. Ltd Working Capital to Net Assets (2004–2025)
This chart shows how Lark Distilling Co. Ltd's Working Capital to Net Assets ratio has evolved across 22 annual periods from 2004 to 2025. As of December 2025, the ratio stands at 27.5%, reflecting working capital of AU$31.74 Million against net assets of AU$115.60 Million AUD. For the complete balance sheet picture, see Lark Distilling Co. Ltd balance sheet assets.
Annual Working Capital to Net Assets for Lark Distilling Co. Ltd (2004–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Lark Distilling Co. Ltd from 2004 to 2025, covering 22 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 LRK financial resilience 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 | 27.9% | AU$32.46 Million | AU$116.43 Million | AU$40.44 Million | AU$7.98 Million | ▲ +17.2 pp |
| 2024 | 10.7% | AU$10.82 Million | AU$101.36 Million | AU$18.32 Million | AU$7.50 Million | ▼ -6.6 pp |
| 2023 | 17.3% | AU$18.08 Million | AU$104.68 Million | AU$25.26 Million | AU$7.19 Million | ▼ -14.2 pp |
| 2022 | 31.5% | AU$34.27 Million | AU$108.75 Million | AU$40.82 Million | AU$6.55 Million | ▲ +1.4 pp |
| 2021 | 30.1% | AU$15.19 Million | AU$50.40 Million | AU$18.59 Million | AU$3.40 Million | ▲ +6.1 pp |
| 2020 | 24.1% | AU$9.00 Million | AU$37.38 Million | AU$12.62 Million | AU$3.63 Million | ▼ -6.7 pp |
| 2019 | 30.7% | AU$11.69 Million | AU$38.04 Million | AU$13.60 Million | AU$1.91 Million | ▼ -3.2 pp |
| 2018 | 33.9% | AU$10.51 Million | AU$30.97 Million | AU$12.63 Million | AU$2.13 Million | ▲ +47.1 pp |
| 2017 | -13.2% | AU$-813.96K | AU$6.18 Million | AU$2.46 Million | AU$3.27 Million | ▲ +36.0 pp |
| 2016 | -49.2% | AU$-945.99K | AU$1.92 Million | AU$795.08K | AU$1.74 Million | ▼ -27.8 pp |
| 2015 | -21.4% | AU$-472.43K | AU$2.21 Million | AU$61.51K | AU$533.94K | ▼ -1.8 pp |
| 2014 | -19.5% | AU$-419.25K | AU$2.15 Million | AU$409.57K | AU$828.82K | ▼ -119.5 pp |
| 2013 | 100.0% | AU$-106.03K | AU$-106.03K | AU$311.49K | AU$417.52K | ▲ +0.0 pp |
| 2012 | 100.0% | AU$-90.92K | AU$-90.92K | AU$606.12K | AU$697.04K | ▲ +188.2 pp |
| 2011 | -88.2% | AU$-46.92K | AU$53.22K | AU$166.31K | AU$213.23K | ▼ -166.4 pp |
| 2010 | 78.3% | AU$231.57K | AU$295.87K | AU$483.31K | AU$251.74K | ▲ +11.5 pp |
| 2009 | 66.8% | AU$211.18K | AU$316.24K | AU$468.46K | AU$257.29K | ▼ -0.7 pp |
| 2008 | 67.5% | AU$1.35 Million | AU$2.00 Million | AU$1.65 Million | AU$296.28K | ▼ -12.4 pp |
| 2007 | 79.8% | AU$3.56 Million | AU$4.46 Million | AU$3.90 Million | AU$346.78K | ▲ +14.7 pp |
| 2006 | 65.2% | AU$2.16 Million | AU$3.32 Million | AU$2.64 Million | AU$480.56K | ▼ -0.3 pp |
| 2005 | 65.5% | AU$5.58 Million | AU$8.52 Million | AU$5.83 Million | AU$251.55K | ▲ +28.8 pp |
| 2004 | 36.7% | AU$2.67 Million | AU$7.29 Million | AU$2.92 Million | AU$250.12K | — |