UPA Corporation Bhd (7757) — Working Capital to Net Assets Ratio
UPA Corporation Bhd (7757) has a Working Capital to Net Assets ratio of 46.9% as of December 2025. Working capital of RM126.77 Million (current assets of RM149.62 Million minus current liabilities of RM22.85 Million) is measured against net assets of RM270.58 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See how leveraged is UPA Corporation Bhd's balance sheet to measure how much of total assets are equity-financed.
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 December 2025, the ratio stands at 46.9%, reflecting working capital of RM126.77 Million against net assets of RM270.58 Million MYR. Check 7757 tangible net worth ratio to evaluate the tangible quality of the company's equity base.
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. For live market cap and the full company profile, see market cap of UPA Corporation Bhd.
| Year | WC/NA Ratio | Working Capital (MYR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 46.9% | RM126.77 Million | RM270.58 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 | — |