AYER Holdings Bhd (2305) — Working Capital to Net Assets Ratio
AYER Holdings Bhd (2305) has a Working Capital to Net Assets ratio of 45.6% as of December 2025. Working capital of RM286.80 Million (current assets of RM351.83 Million minus current liabilities of RM65.03 Million) is measured against net assets of RM629.37 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See 2305 equity financing ratio to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
AYER Holdings Bhd Working Capital to Net Assets (2013–2026)
This chart shows how AYER Holdings Bhd's Working Capital to Net Assets ratio has evolved across 14 annual periods from 2013 to 2026. As of December 2025, the ratio stands at 45.6%, reflecting working capital of RM286.80 Million against net assets of RM629.37 Million MYR. Check AYER Holdings Bhd tangible book value ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for AYER Holdings Bhd (2013–2026)
The table below presents the year-by-year Working Capital to Net Assets ratio for AYER Holdings Bhd from 2013 to 2026, covering 14 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 AYER Holdings Bhd (2305) total market value.
| Year | WC/NA Ratio | Working Capital (MYR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2026 | 45.6% | RM286.80 Million | RM629.37 Million | RM351.83 Million | RM65.03 Million | ▼ -1.3 pp |
| 2025 | 46.9% | RM289.39 Million | RM617.17 Million | RM334.65 Million | RM45.25 Million | ▲ +3.7 pp |
| 2024 | 43.2% | RM257.05 Million | RM595.28 Million | RM290.96 Million | RM33.91 Million | ▲ +1.3 pp |
| 2023 | 41.9% | RM237.38 Million | RM566.79 Million | RM270.96 Million | RM33.58 Million | ▲ +1.8 pp |
| 2022 | 40.1% | RM216.01 Million | RM538.68 Million | RM243.23 Million | RM27.22 Million | ▲ +3.0 pp |
| 2021 | 37.1% | RM194.53 Million | RM524.94 Million | RM212.36 Million | RM17.83 Million | ▲ +0.3 pp |
| 2020 | 36.8% | RM192.30 Million | RM522.94 Million | RM214.03 Million | RM21.73 Million | ▲ +0.3 pp |
| 2019 | 36.5% | RM187.08 Million | RM513.12 Million | RM211.10 Million | RM24.02 Million | ▼ -0.6 pp |
| 2018 | 37.1% | RM184.56 Million | RM497.73 Million | RM208.15 Million | RM23.58 Million | ▲ +0.6 pp |
| 2017 | 36.5% | RM178.34 Million | RM488.21 Million | RM199.96 Million | RM21.63 Million | ▼ -0.1 pp |
| 2016 | 36.6% | RM177.00 Million | RM483.00 Million | RM214.00 Million | RM37.00 Million | ▲ +0.3 pp |
| 2015 | 36.3% | RM177.00 Million | RM487.00 Million | RM227.00 Million | RM50.00 Million | ▼ -3.1 pp |
| 2014 | 39.4% | RM185.00 Million | RM469.00 Million | RM223.00 Million | RM38.00 Million | ▲ +4.7 pp |
| 2013 | 34.7% | RM151.00 Million | RM435.00 Million | RM197.00 Million | RM46.00 Million | — |