L.P.N. Development Public Company Limited (LPN) — Working Capital to Net Assets Ratio
L.P.N. Development Public Company Limited (LPN) has a Working Capital to Net Assets ratio of 92.0% as of September 2025. Working capital of ฿10.83 Billion (current assets of ฿17.54 Billion minus current liabilities of ฿6.71 Billion) is measured against net assets of ฿11.77 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See net asset quality index of L.P.N. Development Public Company Limite to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
L.P.N. Development Public Company Limited Working Capital to Net Assets (2003–2024)
This chart shows how L.P.N. Development Public Company Limited's Working Capital to Net Assets ratio has evolved across 22 annual periods from 2003 to 2024. As of September 2025, the ratio stands at 92.0%, reflecting working capital of ฿10.83 Billion against net assets of ฿11.77 Billion THB. Check LPN tangible net assets ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for L.P.N. Development Public Company Limited (2003–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for L.P.N. Development Public Company Limited from 2003 to 2024, 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. For live market cap and the full company profile, see LPN stock market capitalisation.
| Year | WC/NA Ratio | Working Capital (THB) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 79.0% | ฿9.42 Billion | ฿11.93 Billion | ฿17.40 Billion | ฿7.99 Billion | ▼ -1.9 pp |
| 2023 | 80.9% | ฿9.67 Billion | ฿11.96 Billion | ฿21.09 Billion | ฿11.42 Billion | ▼ -20.3 pp |
| 2022 | 101.1% | ฿12.00 Billion | ฿11.87 Billion | ฿19.70 Billion | ฿7.70 Billion | ▲ +5.7 pp |
| 2021 | 95.4% | ฿10.87 Billion | ฿11.40 Billion | ฿19.15 Billion | ฿8.28 Billion | ▲ +5.6 pp |
| 2020 | 89.8% | ฿10.62 Billion | ฿11.82 Billion | ฿18.56 Billion | ฿7.95 Billion | ▼ -20.3 pp |
| 2019 | 110.2% | ฿14.50 Billion | ฿13.16 Billion | ฿19.94 Billion | ฿5.44 Billion | ▲ +16.6 pp |
| 2018 | 93.5% | ฿12.10 Billion | ฿12.93 Billion | ฿17.79 Billion | ฿5.69 Billion | ▼ -0.1 pp |
| 2017 | 93.6% | ฿11.62 Billion | ฿12.41 Billion | ฿17.96 Billion | ฿6.34 Billion | ▲ +2.8 pp |
| 2016 | 90.8% | ฿11.27 Billion | ฿12.41 Billion | ฿16.00 Billion | ฿4.74 Billion | ▼ -9.3 pp |
| 2015 | 100.1% | ฿11.59 Billion | ฿11.58 Billion | ฿17.19 Billion | ฿5.60 Billion | ▲ +1.8 pp |
| 2014 | 98.2% | ฿10.23 Billion | ฿10.41 Billion | ฿17.82 Billion | ฿7.60 Billion | ▲ +9.5 pp |
| 2013 | 88.8% | ฿8.54 Billion | ฿9.63 Billion | ฿16.02 Billion | ฿7.48 Billion | ▼ -5.5 pp |
| 2012 | 94.3% | ฿7.89 Billion | ฿8.36 Billion | ฿12.29 Billion | ฿4.40 Billion | ▲ +16.2 pp |
| 2011 | 78.1% | ฿5.57 Billion | ฿7.13 Billion | ฿7.90 Billion | ฿2.34 Billion | ▼ -10.5 pp |
| 2010 | 88.6% | ฿5.39 Billion | ฿6.08 Billion | ฿8.73 Billion | ฿3.34 Billion | ▲ +11.3 pp |
| 2009 | 77.3% | ฿4.07 Billion | ฿5.27 Billion | ฿6.58 Billion | ฿2.51 Billion | ▲ +1.1 pp |
| 2008 | 76.2% | ฿3.42 Billion | ฿4.48 Billion | ฿7.23 Billion | ฿3.81 Billion | ▲ +2.1 pp |
| 2007 | 74.1% | ฿2.84 Billion | ฿3.83 Billion | ฿5.66 Billion | ฿2.83 Billion | ▲ +16.4 pp |
| 2006 | 57.8% | ฿1.91 Billion | ฿3.31 Billion | ฿4.32 Billion | ฿2.41 Billion | ▼ -8.7 pp |
| 2005 | 66.4% | ฿1.99 Billion | ฿2.99 Billion | ฿3.17 Billion | ฿1.18 Billion | ▲ +24.1 pp |
| 2004 | 42.4% | ฿984.24 Million | ฿2.32 Billion | ฿3.07 Billion | ฿2.09 Billion | ▼ -11.6 pp |
| 2003 | 54.0% | ฿862.97 Million | ฿1.60 Billion | ฿1.79 Billion | ฿929.72 Million | — |