James Hardie Industries plc (JHA) — Working Capital to Net Assets Ratio
James Hardie Industries plc (JHA) has a Working Capital to Net Assets ratio of 9.5% as of December 2025. Working capital of €605.00 Million (current assets of €1.72 Billion minus current liabilities of €1.11 Billion) is measured against net assets of €6.40 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See net asset quality index of James Hardie Industries plc to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
James Hardie Industries plc Working Capital to Net Assets (2017–2025)
This chart shows how James Hardie Industries plc's Working Capital to Net Assets ratio has evolved across 9 annual periods from 2017 to 2025. As of December 2025, the ratio stands at 9.5%, reflecting working capital of €605.00 Million against net assets of €6.40 Billion EUR. Check JHA tangible net assets ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for James Hardie Industries plc (2017–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for James Hardie Industries plc from 2017 to 2025, covering 9 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 James Hardie Industries plc (JHA) market capitalisation.
| Year | WC/NA Ratio | Working Capital (EUR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 41.2% | €891.60 Million | €2.16 Billion | €1.70 Billion | €810.20 Million | ▲ +7.3 pp |
| 2024 | 33.9% | €630.70 Million | €1.86 Billion | €1.43 Billion | €797.70 Million | ▲ +10.5 pp |
| 2023 | 23.4% | €377.80 Million | €1.61 Billion | €1.08 Billion | €697.30 Million | ▼ -3.1 pp |
| 2022 | 26.6% | €354.10 Million | €1.33 Billion | €1.12 Billion | €769.90 Million | ▲ +22.6 pp |
| 2021 | 4.0% | €42.50 Million | €1.06 Billion | €943.60 Million | €901.10 Million | ▼ -34.5 pp |
| 2020 | 38.5% | €398.40 Million | €1.04 Billion | €908.40 Million | €510.00 Million | ▲ +10.7 pp |
| 2019 | 27.8% | €271.10 Million | €974.40 Million | €754.10 Million | €483.00 Million | ▲ +230.1 pp |
| 2018 | -202.3% | €448.00 Million | €-221.50 Million | €842.60 Million | €394.60 Million | ▼ -106.5 pp |
| 2017 | -95.8% | €203.30 Million | €-212.20 Million | €632.10 Million | €428.80 Million | — |