CLS Holdings plc (CLI) — Working Capital to Net Assets Ratio
CLS Holdings plc (CLI) has a Working Capital to Net Assets ratio of -18.9% as of December 2025. Working capital of GBX-140.50 Million (current assets of GBX57.50 Million minus current liabilities of GBX198.00 Million) is measured against net assets of GBX742.10 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See CLI free cash flow debt coverage to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
CLS Holdings plc Working Capital to Net Assets (1991–2025)
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 December 2025, the ratio stands at -18.9%, reflecting working capital of GBX-140.50 Million against net assets of GBX742.10 Million GBX. See CLS Holdings plc defensive liquidity buffer to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for CLS Holdings plc (1991–2025)
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 live market cap and the full company profile, see CLS Holdings plc (CLI) market capitalisation.
| 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 | — |