Universal Partners Ltd (UPL) — Working Capital to Net Assets Ratio
Universal Partners Ltd (UPL) has a Working Capital to Net Assets ratio of -7.1% as of December 2025. Working capital of ZAC-6.04 Million (current assets of ZAC1.56 Million minus current liabilities of ZAC7.61 Million) is measured against net assets of ZAC84.88 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Universal Partners Ltd balance sheet quality to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Universal Partners Ltd Working Capital to Net Assets (2017–2025)
This chart shows how Universal Partners Ltd'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 -7.1%, reflecting working capital of ZAC-6.04 Million against net assets of ZAC84.88 Million ZAC. Check UPL tangible net assets ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Universal Partners Ltd (2017–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Universal Partners Ltd 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 Universal Partners Ltd (UPL) market capitalisation.
| Year | WC/NA Ratio | Working Capital (ZAC) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -4.3% | ZAC-3.69 Million | ZAC85.75 Million | ZAC281.30K | ZAC3.97 Million | ▼ -12.7 pp |
| 2024 | 8.4% | ZAC7.95 Million | ZAC94.17 Million | ZAC11.43 Million | ZAC3.48 Million | ▼ -10.8 pp |
| 2023 | 19.2% | ZAC18.14 Million | ZAC94.44 Million | ZAC22.76 Million | ZAC4.62 Million | ▲ +22.2 pp |
| 2022 | -3.0% | ZAC-3.12 Million | ZAC104.64 Million | ZAC2.80 Million | ZAC5.91 Million | ▼ -26.7 pp |
| 2021 | 23.8% | ZAC24.98 Million | ZAC105.09 Million | ZAC45.86 Million | ZAC20.88 Million | ▲ +25.0 pp |
| 2020 | -1.2% | ZAC-980.58K | ZAC79.19 Million | ZAC678.71K | ZAC1.66 Million | ▼ -16.2 pp |
| 2019 | 15.0% | ZAC12.39 Million | ZAC82.67 Million | ZAC14.76 Million | ZAC2.37 Million | ▼ -11.8 pp |
| 2018 | 26.8% | ZAC19.98 Million | ZAC74.64 Million | ZAC20.85 Million | ZAC871.67K | ▼ -67.6 pp |
| 2017 | 94.4% | ZAC67.18 Million | ZAC71.18 Million | ZAC67.25 Million | ZAC63.95K | — |