Spectra Systems Corp Working Capital to Net Assets Ratio
Spectra Systems Corp working capital to net assets ratio. Spectra Systems Corp (SPSY) has a Working Capital to Net Assets ratio of 52.0% as of December 2025. Working capital of GBX26.70 Million (current assets of GBX41.43 Million minus current liabilities of GBX14.73 Million) is measured against net assets of GBX51.36 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. Check Spectra Systems Corp tangible equity quality to evaluate the tangible quality of the company's equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of Spectra Systems Corp (2008–2025)
Working capital to net assets ratio of Spectra Systems Corp from 2008 to 2025. This chart shows how Spectra Systems Corp's Working Capital to Net Assets ratio has evolved across 18 annual periods from 2008 to 2025. As of December 2025, the ratio stands at 52.0%, reflecting working capital of GBX26.70 Million against net assets of GBX51.36 Million GBX. See defensive interval ratio of Spectra Systems Corp to measure how many days the company can operate on defensive assets alone.
Spectra Systems Corp Working Capital to Net Assets Ratio by Year (2008–2025)
Spectra Systems Corp working capital to net assets ratio by year from 2008 to 2025. The table below presents the year-by-year Working Capital to Net Assets ratio for Spectra Systems Corp from 2008 to 2025, covering 18 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 balance sheet size of Spectra Systems Corp.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 52.0% | GBX26.70 Million | GBX51.36 Million | GBX41.43 Million | GBX14.73 Million | ▲ +12.6 pp |
| 2024 | 39.3% | GBX14.29 Million | GBX36.33 Million | GBX28.31 Million | GBX14.02 Million | ▼ -0.8 pp |
| 2023 | 40.1% | GBX12.88 Million | GBX32.11 Million | GBX26.14 Million | GBX13.26 Million | ▼ -22.1 pp |
| 2022 | 62.2% | GBX17.62 Million | GBX28.32 Million | GBX24.66 Million | GBX7.04 Million | ▼ -2.8 pp |
| 2021 | 65.0% | GBX18.16 Million | GBX27.92 Million | GBX21.89 Million | GBX3.73 Million | ▲ +4.8 pp |
| 2020 | 60.2% | GBX17.00 Million | GBX28.22 Million | GBX20.17 Million | GBX3.17 Million | ▼ -1.4 pp |
| 2019 | 61.6% | GBX16.71 Million | GBX27.11 Million | GBX19.31 Million | GBX2.61 Million | ▲ +1.8 pp |
| 2018 | 59.8% | GBX15.48 Million | GBX25.88 Million | GBX17.29 Million | GBX1.80 Million | ▲ +3.9 pp |
| 2017 | 55.9% | GBX13.67 Million | GBX24.45 Million | GBX16.48 Million | GBX2.80 Million | ▲ +4.1 pp |
| 2016 | 51.8% | GBX12.05 Million | GBX23.27 Million | GBX15.15 Million | GBX3.10 Million | ▼ -9.6 pp |
| 2015 | 61.4% | GBX13.52 Million | GBX22.03 Million | GBX17.80 Million | GBX4.27 Million | ▲ +7.2 pp |
| 2014 | 54.2% | GBX11.92 Million | GBX22.00 Million | GBX16.05 Million | GBX4.13 Million | ▼ -6.1 pp |
| 2013 | 60.3% | GBX13.69 Million | GBX22.70 Million | GBX19.39 Million | GBX5.70 Million | ▼ -10.2 pp |
| 2012 | 70.5% | GBX16.82 Million | GBX23.84 Million | GBX21.32 Million | GBX4.51 Million | ▼ -19.7 pp |
| 2011 | 90.3% | GBX22.15 Million | GBX24.54 Million | GBX25.73 Million | GBX3.58 Million | ▲ +40.7 pp |
| 2010 | 49.6% | GBX2.32 Million | GBX4.67 Million | GBX4.84 Million | GBX2.52 Million | ▲ +11.5 pp |
| 2009 | 38.1% | GBX1.56 Million | GBX4.09 Million | GBX5.11 Million | GBX3.55 Million | ▲ +3.6 pp |
| 2008 | 34.5% | GBX726.18K | GBX2.11 Million | GBX4.14 Million | GBX3.42 Million | — |