UPA Corporation Bhd (7757) — Working Capital to Net Assets Ratio
UPA Corporation Bhd (7757) has a Working Capital to Net Assets ratio of 44.1% as of June 2026. Working capital of RM116.82 Million (current assets of RM134.01 Million minus current liabilities of RM17.19 Million) is measured against net assets of RM264.96 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See how many days can UPA Corporation Bhd fund operations to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
UPA Corporation Bhd Working Capital to Net Assets (2012–2025)
This chart shows how UPA Corporation Bhd's Working Capital to Net Assets ratio has evolved across 14 annual periods from 2012 to 2025. As of June 2026, the ratio stands at 44.1%, reflecting working capital of RM116.82 Million against net assets of RM264.96 Million MYR. For the complete balance sheet picture, see UPA Corporation Bhd balance sheet assets.
Annual Working Capital to Net Assets for UPA Corporation Bhd (2012–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for UPA Corporation 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. Check 7757 asset resilience ratio to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (MYR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 46.9% | RM126.77 Million | RM270.33 Million | RM149.62 Million | RM22.85 Million | ▼ -3.9 pp |
| 2024 | 50.8% | RM138.25 Million | RM272.26 Million | RM159.77 Million | RM21.52 Million | ▼ -3.8 pp |
| 2023 | 54.6% | RM151.62 Million | RM277.91 Million | RM177.26 Million | RM25.64 Million | ▲ +1.4 pp |
| 2022 | 53.1% | RM146.06 Million | RM274.93 Million | RM166.16 Million | RM20.10 Million | ▼ -1.1 pp |
| 2021 | 54.3% | RM146.61 Million | RM270.14 Million | RM165.81 Million | RM19.20 Million | ▲ +1.4 pp |
| 2020 | 52.9% | RM140.49 Million | RM265.56 Million | RM161.19 Million | RM20.71 Million | ▼ -1.0 pp |
| 2019 | 53.9% | RM142.87 Million | RM265.11 Million | RM175.97 Million | RM33.10 Million | ▲ +1.4 pp |
| 2018 | 52.5% | RM136.38 Million | RM259.76 Million | RM170.96 Million | RM34.58 Million | ▼ -1.2 pp |
| 2017 | 53.8% | RM137.88 Million | RM256.51 Million | RM170.63 Million | RM32.75 Million | ▲ +5.9 pp |
| 2016 | 47.8% | RM111.21 Million | RM232.44 Million | RM140.47 Million | RM29.26 Million | ▼ -10.8 pp |
| 2015 | 58.7% | RM122.00 Million | RM208.00 Million | RM150.00 Million | RM28.00 Million | ▲ +4.0 pp |
| 2014 | 54.6% | RM106.00 Million | RM194.00 Million | RM139.00 Million | RM33.00 Million | ▲ +3.0 pp |
| 2013 | 51.6% | RM96.00 Million | RM186.00 Million | RM127.00 Million | RM31.00 Million | ▼ -0.1 pp |
| 2012 | 51.7% | RM92.00 Million | RM178.00 Million | RM127.00 Million | RM35.00 Million | — |