Viva Leisure Ltd (VVA) — Working Capital to Net Assets Ratio
Viva Leisure Ltd (VVA) has a Working Capital to Net Assets ratio of -42.5% as of December 2025. Working capital of AU$-49.45 Million (current assets of AU$26.21 Million minus current liabilities of AU$75.66 Million) is measured against net assets of AU$116.45 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Viva Leisure Ltd (VVA) defensive interval to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Viva Leisure Ltd Working Capital to Net Assets (2015–2025)
This chart shows how Viva Leisure Ltd's Working Capital to Net Assets ratio has evolved across 11 annual periods from 2015 to 2025. As of December 2025, the ratio stands at -42.5%, reflecting working capital of AU$-49.45 Million against net assets of AU$116.45 Million AUD. For the complete balance sheet picture, see Viva Leisure Ltd assets under control.
Annual Working Capital to Net Assets for Viva Leisure Ltd (2015–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Viva Leisure Ltd from 2015 to 2025, covering 11 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. Check financial resilience of Viva Leisure Ltd to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (AUD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -45.0% | AU$-49.91 Million | AU$110.92 Million | AU$20.65 Million | AU$70.55 Million | ▲ +0.7 pp |
| 2024 | -45.7% | AU$-49.88 Million | AU$109.08 Million | AU$27.33 Million | AU$77.21 Million | ▲ +7.5 pp |
| 2023 | -53.2% | AU$-47.93 Million | AU$90.02 Million | AU$11.22 Million | AU$59.15 Million | ▼ -16.1 pp |
| 2022 | -37.1% | AU$-31.84 Million | AU$85.81 Million | AU$14.32 Million | AU$46.16 Million | ▼ -19.0 pp |
| 2021 | -18.1% | AU$-15.61 Million | AU$86.35 Million | AU$23.60 Million | AU$39.21 Million | ▼ -35.9 pp |
| 2020 | 17.9% | AU$11.31 Million | AU$63.32 Million | AU$35.73 Million | AU$24.42 Million | ▼ -6.1 pp |
| 2019 | 24.0% | AU$6.18 Million | AU$25.76 Million | AU$14.97 Million | AU$8.79 Million | ▼ -10898.1 pp |
| 2018 | 10922.1% | AU$-7.51 Million | AU$-68.72K | AU$1.50 Million | AU$9.00 Million | ▲ +10650.3 pp |
| 2017 | 271.8% | AU$-5.77 Million | AU$-2.12 Million | AU$1.32 Million | AU$7.09 Million | ▲ +25.1 pp |
| 2016 | 246.7% | AU$-8.51 Million | AU$-3.45 Million | AU$858.86K | AU$9.37 Million | ▼ -39.0 pp |
| 2015 | 285.7% | AU$-8.82 Million | AU$-3.09 Million | AU$531.68K | AU$9.35 Million | — |