Upland Resources Ltd (UPL) — Working Capital to Net Assets Ratio
Upland Resources Ltd (UPL) has a Working Capital to Net Assets ratio of 25.0% as of December 2025. Working capital of GBX1.67 Million (current assets of GBX1.85 Million minus current liabilities of GBX179.59K) is measured against net assets of GBX6.67 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Upland Resources Ltd financial flexibility index to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Upland Resources Ltd Working Capital to Net Assets (2012–2025)
This chart shows how Upland Resources Ltd'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 25.0%, reflecting working capital of GBX1.67 Million against net assets of GBX6.67 Million GBX. See UPL defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Upland Resources Ltd (2012–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Upland Resources Ltd 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 UPL market cap overview.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 25.8% | GBX1.72 Million | GBX6.67 Million | GBX1.85 Million | GBX129.04K | ▲ +22.4 pp |
| 2024 | 3.4% | GBX125.21K | GBX3.73 Million | GBX392.24K | GBX267.03K | ▲ +1.3 pp |
| 2023 | 2.0% | GBX13.36K | GBX663.12K | GBX686.85K | GBX673.49K | ▼ -98.0 pp |
| 2022 | 100.0% | GBX-258.45K | GBX-258.45K | GBX312.71K | GBX571.16K | ▲ +0.0 pp |
| 2021 | 100.0% | GBX235.84K | GBX235.84K | GBX766.32K | GBX530.47K | ▲ +14.7 pp |
| 2020 | 85.3% | GBX459.58K | GBX539.00K | GBX834.67K | GBX375.08K | ▼ -14.7 pp |
| 2019 | 100.0% | GBX953.49 | GBX953.49 | GBX1.17K | GBX215.19 | ▲ +5.7 pp |
| 2018 | 94.3% | GBX4.98K | GBX5.28K | GBX5.31K | GBX331.98 | ▼ -5.7 pp |
| 2017 | 100.0% | GBX2.33K | GBX2.33K | GBX2.42K | GBX91.02 | ▲ +0.0 pp |
| 2016 | 100.0% | GBX957.00K | GBX957.00K | GBX1.04 Million | GBX84.27K | ▲ +0.0 pp |
| 2015 | 100.0% | GBX95.42K | GBX95.42K | GBX134.83K | GBX39.41K | ▲ +0.0 pp |
| 2014 | 100.0% | GBX316.49K | GBX316.49K | GBX351.67K | GBX35.19K | ▲ +0.0 pp |
| 2013 | 100.0% | GBX-9.24K | GBX-9.24K | GBX1.38K | GBX10.62K | ▲ +0.0 pp |
| 2012 | 100.0% | GBX-5.48K | GBX-5.48K | GBX1.00K | GBX6.48K | — |