Universal Partners Ltd (UPL) — Working Capital to Net Assets Ratio
Universal Partners Ltd (UPL) has a Working Capital to Net Assets ratio of -7.6% as of March 2026. Working capital of ZAC-6.48 Million (current assets of ZAC927.44K minus current liabilities of ZAC7.41 Million) is measured against net assets of ZAC84.75 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See UPL cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.
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 March 2026, the ratio stands at -7.6%, reflecting working capital of ZAC-6.48 Million against net assets of ZAC84.75 Million ZAC. For the complete balance sheet picture, see balance sheet size of Universal Partners Ltd.
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. Check Universal Partners Ltd asset resilience ratio to evaluate the company's liquid asset resilience ratio.
| 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 | — |