South HARZ Potash Ltd (SHP) — Working Capital to Net Assets Ratio
South HARZ Potash Ltd (SHP) has a Working Capital to Net Assets ratio of -41.8% as of December 2025. Working capital of AU$-654.02K (current assets of AU$504.67K minus current liabilities of AU$1.16 Million) is measured against net assets of AU$1.57 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See South HARZ Potash Ltd balance sheet independence to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
South HARZ Potash Ltd Working Capital to Net Assets (2014–2024)
This chart shows how South HARZ Potash Ltd's Working Capital to Net Assets ratio has evolved across 11 annual periods from 2014 to 2024. As of December 2025, the ratio stands at -41.8%, reflecting working capital of AU$-654.02K against net assets of AU$1.57 Million AUD. Check tangible equity quality of South HARZ Potash Ltd to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for South HARZ Potash Ltd (2014–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for South HARZ Potash Ltd from 2014 to 2024, covering 11 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see market value of South HARZ Potash Ltd.
| Year | WC/NA Ratio | Working Capital (AUD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | -191.7% | AU$-1.50 Million | AU$782.12K | AU$631.78K | AU$2.13 Million | ▲ +134.8 pp |
| 2023 | -326.5% | AU$-1.59 Million | AU$485.82K | AU$508.82K | AU$2.09 Million | ▼ -362.7 pp |
| 2022 | 36.2% | AU$1.23 Million | AU$3.39 Million | AU$2.57 Million | AU$1.34 Million | ▼ -40.8 pp |
| 2021 | 77.0% | AU$6.36 Million | AU$8.25 Million | AU$7.30 Million | AU$940.44K | ▲ +6.2 pp |
| 2020 | 70.8% | AU$7.96 Million | AU$11.25 Million | AU$8.31 Million | AU$345.57K | ▲ +71.5 pp |
| 2019 | -0.7% | AU$-23.13K | AU$3.16 Million | AU$346.79K | AU$369.92K | ▼ -16.4 pp |
| 2018 | 15.6% | AU$569.47K | AU$3.64 Million | AU$740.10K | AU$170.63K | ▼ -0.8 pp |
| 2017 | 16.5% | AU$546.81K | AU$3.32 Million | AU$2.74 Million | AU$2.20 Million | ▼ -74.5 pp |
| 2016 | 91.0% | AU$4.05 Million | AU$4.45 Million | AU$4.43 Million | AU$380.57K | ▼ -0.8 pp |
| 2015 | 91.8% | AU$4.61 Million | AU$5.02 Million | AU$5.46 Million | AU$850.81K | ▼ -8.2 pp |
| 2014 | 100.0% | AU$58.00K | AU$58.00K | AU$83.39K | AU$25.38K | — |