Leyand International Tbk (LAPD) — Working Capital to Net Assets Ratio
Leyand International Tbk (LAPD) has a Working Capital to Net Assets ratio of -78.0% as of September 2025. Working capital of Rp-20.83 Billion (current assets of Rp75.02 Billion minus current liabilities of Rp95.85 Billion) is measured against net assets of Rp26.72 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See financial flexibility index of Leyand International Tbk to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Leyand International Tbk Working Capital to Net Assets (2009–2024)
This chart shows how Leyand International Tbk's Working Capital to Net Assets ratio has evolved across 16 annual periods from 2009 to 2024. As of September 2025, the ratio stands at -78.0%, reflecting working capital of Rp-20.83 Billion against net assets of Rp26.72 Billion IDR. See Leyand International Tbk liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Leyand International Tbk (2009–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Leyand International Tbk from 2009 to 2024, covering 16 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 Leyand International Tbk market cap and net worth.
| Year | WC/NA Ratio | Working Capital (IDR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | -35.0% | Rp-9.91 Billion | Rp28.34 Billion | Rp126.90 Billion | Rp136.81 Billion | ▼ -40.4 pp |
| 2023 | 5.5% | Rp2.39 Billion | Rp43.67 Billion | Rp104.81 Billion | Rp102.42 Billion | ▼ -91.5 pp |
| 2022 | 96.9% | Rp-14.95 Billion | Rp-15.43 Billion | Rp36.55 Million | Rp14.99 Billion | ▼ -2.8 pp |
| 2021 | 99.7% | Rp-248.10 Billion | Rp-248.74 Billion | Rp49.96 Million | Rp248.15 Billion | ▼ -78.0 pp |
| 2020 | 177.7% | Rp-249.27 Billion | Rp-140.27 Billion | Rp7.18 Billion | Rp256.45 Billion | ▼ -82.6 pp |
| 2019 | 260.3% | Rp-224.59 Billion | Rp-86.27 Billion | Rp18.82 Billion | Rp243.41 Billion | ▲ +31218.8 pp |
| 2018 | -30958.5% | Rp-231.60 Billion | Rp748.10 Million | Rp43.11 Billion | Rp274.70 Billion | ▼ -30902.9 pp |
| 2017 | -55.5% | Rp-226.27 Billion | Rp407.37 Billion | Rp35.08 Billion | Rp261.35 Billion | ▼ -14.8 pp |
| 2016 | -40.7% | Rp-203.20 Billion | Rp499.07 Billion | Rp43.21 Billion | Rp246.41 Billion | ▲ +3.6 pp |
| 2015 | -44.3% | Rp-245.74 Billion | Rp554.95 Billion | Rp59.24 Billion | Rp304.98 Billion | ▼ -7.4 pp |
| 2014 | -36.8% | Rp-234.31 Billion | Rp635.87 Billion | Rp51.14 Billion | Rp285.45 Billion | ▼ -5.5 pp |
| 2013 | -31.3% | Rp-221.86 Billion | Rp707.86 Billion | Rp46.64 Billion | Rp268.50 Billion | ▼ -6.3 pp |
| 2012 | -25.0% | Rp-178.27 Billion | Rp712.11 Billion | Rp100.60 Billion | Rp278.87 Billion | ▲ +3.0 pp |
| 2011 | -28.0% | Rp-195.04 Billion | Rp695.81 Billion | Rp35.16 Billion | Rp230.20 Billion | ▼ -0.6 pp |
| 2010 | -27.4% | Rp-189.29 Billion | Rp690.79 Billion | Rp52.15 Billion | Rp241.44 Billion | ▲ +10.5 pp |
| 2009 | -37.9% | Rp-256.19 Billion | Rp676.62 Billion | Rp42.26 Billion | Rp298.45 Billion | — |