CLS Holdings plc Working Capital to Net Assets Ratio
CLS Holdings plc working capital to net assets ratio. CLS Holdings plc (CLI) has a Working Capital to Net Assets ratio of -19.5% as of June 2026. Working capital of GBX-128.80 Million (current assets of GBX45.30 Million minus current liabilities of GBX174.10 Million) is measured against net assets of GBX659.40 Million. A higher ratio indicates strong short-term liquidity financed by the equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of CLS Holdings plc (1991–2025)
Working capital to net assets ratio of CLS Holdings plc from 1991 to 2025. This chart shows how CLS Holdings plc's Working Capital to Net Assets ratio has evolved across 35 annual periods from 1991 to 2025. As of June 2026, the ratio stands at -19.5%, reflecting working capital of GBX-128.80 Million against net assets of GBX659.40 Million GBX. Explore long-term investment intensity of CLS Holdings plc to see how much of total assets are deployed in long-term investments.
CLS Holdings plc Working Capital to Net Assets Ratio by Year (1991–2025)
CLS Holdings plc working capital to net assets ratio by year from 1991 to 2025. The table below presents the year-by-year Working Capital to Net Assets ratio for CLS Holdings plc from 1991 to 2025, covering 35 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 the complete balance sheet picture, see CLS Holdings plc balance sheet assets.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -18.9% | GBX-140.50 Million | GBX742.10 Million | GBX57.50 Million | GBX198.00 Million | ▲ +10.4 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 | — |