Luster Industries Bhd (5068) — Working Capital to Net Assets Ratio
Luster Industries Bhd (5068) has a Working Capital to Net Assets ratio of 83.8% as of March 2026. Working capital of RM201.05 Million (current assets of RM420.52 Million minus current liabilities of RM219.47 Million) is measured against net assets of RM239.81 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Luster Industries Bhd financial flexibility index to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Luster Industries Bhd Working Capital to Net Assets (2012–2025)
This chart shows how Luster Industries Bhd's Working Capital to Net Assets ratio has evolved across 14 annual periods from 2012 to 2025. As of March 2026, the ratio stands at 83.8%, reflecting working capital of RM201.05 Million against net assets of RM239.81 Million MYR. See 5068 cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Luster Industries Bhd (2012–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Luster Industries Bhd from 2012 to 2025, 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 market value of Luster Industries Bhd.
| Year | WC/NA Ratio | Working Capital (MYR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 80.2% | RM202.74 Million | RM252.70 Million | RM434.85 Million | RM232.11 Million | ▼ -7.4 pp |
| 2024 | 87.6% | RM252.88 Million | RM288.65 Million | RM401.05 Million | RM148.17 Million | ▲ +3.8 pp |
| 2023 | 83.8% | RM239.97 Million | RM286.43 Million | RM372.44 Million | RM132.47 Million | ▼ -3.3 pp |
| 2022 | 87.1% | RM244.94 Million | RM281.32 Million | RM398.61 Million | RM153.67 Million | ▲ +0.2 pp |
| 2021 | 86.8% | RM251.90 Million | RM290.04 Million | RM379.47 Million | RM127.58 Million | ▲ +11.7 pp |
| 2020 | 75.1% | RM211.43 Million | RM281.41 Million | RM278.35 Million | RM66.92 Million | ▲ +8.7 pp |
| 2019 | 66.5% | RM122.31 Million | RM184.07 Million | RM174.52 Million | RM52.20 Million | ▲ +4.6 pp |
| 2018 | 61.8% | RM104.20 Million | RM168.57 Million | RM140.00 Million | RM35.80 Million | ▲ +2.8 pp |
| 2017 | 59.0% | RM91.48 Million | RM155.01 Million | RM121.11 Million | RM29.63 Million | ▲ +11.3 pp |
| 2016 | 47.7% | RM59.53 Million | RM124.83 Million | RM84.24 Million | RM24.70 Million | ▲ +4.6 pp |
| 2015 | 43.0% | RM65.00 Million | RM151.00 Million | RM87.00 Million | RM22.00 Million | ▲ +4.6 pp |
| 2014 | 38.4% | RM58.00 Million | RM151.00 Million | RM73.00 Million | RM15.00 Million | ▼ -1.7 pp |
| 2013 | 40.1% | RM61.00 Million | RM152.00 Million | RM83.00 Million | RM22.00 Million | ▲ +2.2 pp |
| 2012 | 37.9% | RM44.00 Million | RM116.00 Million | RM73.00 Million | RM29.00 Million | — |