CLS Holdings plc (CLI) — Working Capital to Net Assets Ratio
CLS Holdings plc (CLI) has a Working Capital to Net Assets ratio of -12.0% as of June 2025. Working capital of GBX-91.70 Million (current assets of GBX261.60 Million minus current liabilities of GBX353.30 Million) is measured against net assets of GBX765.40 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See CLI equity to assets ratio to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
CLS Holdings plc Working Capital to Net Assets (1991–2024)
This chart shows how CLS Holdings plc's Working Capital to Net Assets ratio has evolved across 34 annual periods from 1991 to 2024. As of June 2025, the ratio stands at -12.0%, reflecting working capital of GBX-91.70 Million against net assets of GBX765.40 Million GBX. Check CLI goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for CLS Holdings plc (1991–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for CLS Holdings plc from 1991 to 2024, covering 34 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 CLS Holdings plc market capitalisation.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | -29.4% | GBX-230.20 Million | GBX784.20 Million | GBX208.80 Million | GBX439.00 Million | ▼ -29.1 pp |
| 2023 | -0.2% | GBX-2.10 Million | GBX929.20 Million | GBX260.70 Million | GBX262.80 Million | ▲ +6.7 pp |
| 2022 | -6.9% | GBX-84.00 Million | GBX1.22 Billion | GBX150.00 Million | GBX234.00 Million | ▼ -6.7 pp |
| 2021 | -0.2% | GBX-2.20 Million | GBX1.33 Billion | GBX229.70 Million | GBX231.90 Million | ▼ -9.7 pp |
| 2020 | 9.6% | GBX121.40 Million | GBX1.27 Billion | GBX279.60 Million | GBX158.20 Million | ▲ +1.5 pp |
| 2019 | 8.0% | GBX96.50 Million | GBX1.20 Billion | GBX295.40 Million | GBX198.90 Million | ▲ +7.8 pp |
| 2018 | 0.3% | GBX3.00 Million | GBX1.12 Billion | GBX173.00 Million | GBX170.00 Million | ▲ +0.5 pp |
| 2017 | -0.3% | GBX-2.80 Million | GBX1.03 Billion | GBX169.20 Million | GBX172.00 Million | ▲ +2.8 pp |
| 2016 | -3.0% | GBX-26.80 Million | GBX882.50 Million | GBX159.40 Million | GBX186.20 Million | ▲ +11.1 pp |
| 2015 | -14.2% | GBX-108.90 Million | GBX768.00 Million | GBX173.30 Million | GBX282.20 Million | ▲ +9.9 pp |
| 2014 | -24.1% | GBX-158.60 Million | GBX657.50 Million | GBX111.00 Million | GBX269.60 Million | ▼ -28.6 pp |
| 2013 | 4.5% | GBX21.50 Million | GBX480.90 Million | GBX142.80 Million | GBX121.30 Million | ▲ +18.2 pp |
| 2012 | -13.8% | GBX-57.40 Million | GBX417.10 Million | GBX115.20 Million | GBX172.60 Million | ▲ +17.7 pp |
| 2011 | -31.5% | GBX-115.60 Million | GBX367.50 Million | GBX67.30 Million | GBX182.90 Million | ▼ -13.7 pp |
| 2010 | -17.7% | GBX-63.30 Million | GBX357.20 Million | GBX59.80 Million | GBX123.10 Million | ▲ +9.3 pp |
| 2009 | -27.1% | GBX-83.60 Million | GBX309.00 Million | GBX80.70 Million | GBX164.30 Million | ▼ -48.3 pp |
| 2008 | 21.3% | GBX72.00 Million | GBX338.60 Million | GBX205.90 Million | GBX133.90 Million | ▲ +30.0 pp |
| 2007 | -8.8% | GBX-35.38 Million | GBX403.09 Million | GBX132.31 Million | GBX167.69 Million | ▼ -25.2 pp |
| 2006 | 16.4% | GBX73.67 Million | GBX448.14 Million | GBX167.72 Million | GBX94.05 Million | ▲ +1.1 pp |
| 2005 | 15.3% | GBX54.20 Million | GBX353.78 Million | GBX127.01 Million | GBX72.82 Million | ▲ +10.1 pp |
| 2004 | 5.3% | GBX17.04 Million | GBX323.81 Million | GBX79.56 Million | GBX62.52 Million | ▲ +0.3 pp |
| 2003 | 5.0% | GBX19.08 Million | GBX384.97 Million | GBX72.33 Million | GBX53.25 Million | ▼ -4.6 pp |
| 2002 | 9.6% | GBX35.56 Million | GBX371.72 Million | GBX81.45 Million | GBX45.89 Million | ▲ +4.0 pp |
| 2001 | 5.6% | GBX19.50 Million | GBX350.81 Million | GBX78.43 Million | GBX58.93 Million | ▼ -0.1 pp |
| 2000 | 5.7% | GBX19.96 Million | GBX351.95 Million | GBX61.04 Million | GBX41.09 Million | ▼ -0.5 pp |
| 1999 | 6.1% | GBX15.26 Million | GBX248.72 Million | GBX49.25 Million | GBX33.98 Million | ▲ +1.4 pp |
| 1998 | 4.7% | GBX9.84 Million | GBX207.57 Million | GBX39.61 Million | GBX29.76 Million | ▲ +3.4 pp |
| 1997 | 1.4% | GBX2.47 Million | GBX181.12 Million | GBX28.09 Million | GBX25.62 Million | ▲ +2.9 pp |
| 1996 | -1.5% | GBX-2.40 Million | GBX155.39 Million | GBX25.28 Million | GBX27.69 Million | ▲ +10.2 pp |
| 1995 | -11.7% | GBX-16.14 Million | GBX137.78 Million | GBX19.52 Million | GBX35.66 Million | ▼ -3.9 pp |
| 1994 | -7.8% | GBX-10.16 Million | GBX130.74 Million | GBX19.18 Million | GBX29.34 Million | ▲ +68.2 pp |
| 1993 | -76.0% | GBX-35.83 Million | GBX47.13 Million | GBX21.99 Million | GBX57.82 Million | ▲ +123.1 pp |
| 1992 | -199.1% | GBX-24.05 Million | GBX12.08 Million | GBX29.07 Million | GBX53.13 Million | ▼ -62.0 pp |
| 1991 | -137.1% | GBX-20.32 Million | GBX14.82 Million | GBX41.69 Million | GBX62.01 Million | — |