Sims Ltd (SGM) — Working Capital to Net Assets Ratio
Sims Ltd (SGM) has a Working Capital to Net Assets ratio of 20.5% as of December 2025. Working capital of AU$511.20 Million (current assets of AU$1.51 Billion minus current liabilities of AU$997.00 Million) is measured against net assets of AU$2.50 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See SGM FCF to total liabilities ratio to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Sims Ltd Working Capital to Net Assets (1991–2025)
This chart shows how Sims Ltd's Working Capital to Net Assets ratio has evolved across 35 annual periods from 1991 to 2025. As of December 2025, the ratio stands at 20.5%, reflecting working capital of AU$511.20 Million against net assets of AU$2.50 Billion AUD. See defensive interval ratio of Sims Ltd to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Sims Ltd (1991–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Sims Ltd from 1991 to 2025, covering 35 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 SGM market cap overview.
| Year | WC/NA Ratio | Working Capital (AUD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 24.6% | AU$635.30 Million | AU$2.59 Billion | AU$1.59 Billion | AU$956.40 Million | ▼ -2.4 pp |
| 2024 | 27.0% | AU$691.40 Million | AU$2.56 Billion | AU$2.12 Billion | AU$1.43 Billion | ▼ -5.7 pp |
| 2023 | 32.7% | AU$867.90 Million | AU$2.66 Billion | AU$1.96 Billion | AU$1.09 Billion | ▲ +3.2 pp |
| 2022 | 29.4% | AU$746.70 Million | AU$2.54 Billion | AU$1.77 Billion | AU$1.03 Billion | ▼ -2.8 pp |
| 2021 | 32.2% | AU$682.60 Million | AU$2.12 Billion | AU$1.53 Billion | AU$850.70 Million | ▲ +10.1 pp |
| 2020 | 22.2% | AU$439.20 Million | AU$1.98 Billion | AU$974.80 Million | AU$535.60 Million | ▼ -2.7 pp |
| 2019 | 24.9% | AU$571.30 Million | AU$2.30 Billion | AU$1.23 Billion | AU$658.70 Million | ▼ -2.3 pp |
| 2018 | 27.2% | AU$594.40 Million | AU$2.19 Billion | AU$1.39 Billion | AU$794.40 Million | ▼ -5.1 pp |
| 2017 | 32.2% | AU$634.10 Million | AU$1.97 Billion | AU$1.23 Billion | AU$593.60 Million | ▲ +2.1 pp |
| 2016 | 30.1% | AU$552.40 Million | AU$1.83 Billion | AU$1.08 Billion | AU$528.30 Million | ▲ +1.7 pp |
| 2015 | 28.4% | AU$600.20 Million | AU$2.11 Billion | AU$1.21 Billion | AU$606.00 Million | ▲ +5.0 pp |
| 2014 | 23.4% | AU$429.40 Million | AU$1.83 Billion | AU$1.11 Billion | AU$677.60 Million | ▼ -1.9 pp |
| 2013 | 25.3% | AU$488.00 Million | AU$1.93 Billion | AU$1.16 Billion | AU$671.40 Million | ▼ -6.0 pp |
| 2012 | 31.3% | AU$750.00 Million | AU$2.39 Billion | AU$1.48 Billion | AU$734.20 Million | ▼ -1.0 pp |
| 2011 | 32.3% | AU$943.20 Million | AU$2.92 Billion | AU$1.77 Billion | AU$823.30 Million | ▲ +7.3 pp |
| 2010 | 25.0% | AU$820.00 Million | AU$3.28 Billion | AU$1.49 Billion | AU$674.10 Million | ▲ +10.7 pp |
| 2009 | 14.3% | AU$408.95 Million | AU$2.86 Billion | AU$985.88 Million | AU$576.93 Million | ▼ -15.7 pp |
| 2008 | 30.0% | AU$888.47 Million | AU$2.96 Billion | AU$2.01 Billion | AU$1.13 Billion | ▲ +3.3 pp |
| 2007 | 26.7% | AU$353.24 Million | AU$1.32 Billion | AU$792.82 Million | AU$439.59 Million | ▼ -0.5 pp |
| 2006 | 27.2% | AU$325.40 Million | AU$1.20 Billion | AU$711.64 Million | AU$386.24 Million | ▼ -6.7 pp |
| 2005 | 33.9% | AU$181.59 Million | AU$535.47 Million | AU$411.16 Million | AU$229.57 Million | ▲ +2.5 pp |
| 2004 | 31.4% | AU$141.04 Million | AU$448.57 Million | AU$358.67 Million | AU$217.63 Million | ▼ -3.8 pp |
| 2003 | 35.3% | AU$139.98 Million | AU$396.97 Million | AU$308.04 Million | AU$168.06 Million | ▼ -6.4 pp |
| 2002 | 41.7% | AU$141.24 Million | AU$338.84 Million | AU$309.14 Million | AU$167.90 Million | ▲ +4.0 pp |
| 2001 | 37.7% | AU$116.17 Million | AU$307.99 Million | AU$274.91 Million | AU$158.74 Million | ▲ +1.6 pp |
| 2000 | 36.2% | AU$100.78 Million | AU$278.77 Million | AU$241.61 Million | AU$140.83 Million | ▲ +14.2 pp |
| 1999 | 22.0% | AU$57.14 Million | AU$260.14 Million | AU$150.22 Million | AU$93.08 Million | ▼ -17.6 pp |
| 1998 | 39.6% | AU$109.28 Million | AU$276.23 Million | AU$242.82 Million | AU$133.54 Million | ▲ +10.5 pp |
| 1997 | 29.0% | AU$71.12 Million | AU$244.98 Million | AU$209.70 Million | AU$138.59 Million | ▼ -16.1 pp |
| 1996 | 45.1% | AU$95.47 Million | AU$211.56 Million | AU$233.87 Million | AU$138.40 Million | ▲ +4.6 pp |
| 1995 | 40.5% | AU$81.05 Million | AU$200.16 Million | AU$237.27 Million | AU$156.22 Million | ▲ +9.3 pp |
| 1994 | 31.2% | AU$47.69 Million | AU$152.97 Million | AU$140.72 Million | AU$93.03 Million | ▼ -9.0 pp |
| 1993 | 40.2% | AU$49.31 Million | AU$122.66 Million | AU$126.36 Million | AU$77.05 Million | ▲ +7.8 pp |
| 1992 | 32.4% | AU$36.81 Million | AU$113.65 Million | AU$89.54 Million | AU$52.72 Million | ▲ +34666.9 pp |
| 1991 | -34634.5% | AU$-38.10 Million | AU$110.00K | AU$64.24 Million | AU$102.33 Million | — |