Five Below Inc (FIVE) — Working Capital to Net Assets Ratio
Five Below Inc (FIVE) has a Working Capital to Net Assets ratio of 46.7% as of April 2026. Working capital of $1.08 Billion (current assets of $2.06 Billion minus current liabilities of $982.71 Million) is measured against net assets of $2.31 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Five Below Inc defensive liquidity buffer to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Five Below Inc Working Capital to Net Assets (2011–2026)
This chart shows how Five Below Inc's Working Capital to Net Assets ratio has evolved across 16 annual periods from 2011 to 2026. As of April 2026, the ratio stands at 46.7%, reflecting working capital of $1.08 Billion against net assets of $2.31 Billion USD. For the complete balance sheet picture, see Five Below Inc balance sheet assets.
Annual Working Capital to Net Assets for Five Below Inc (2011–2026)
The table below presents the year-by-year Working Capital to Net Assets ratio for Five Below Inc from 2011 to 2026, covering 16 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. Check FIVE asset liquidity ratio to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2026 | 43.9% | $962.72 Million | $2.19 Billion | $1.92 Billion | $954.01 Million | ▲ +11.0 pp |
| 2025 | 32.9% | $594.92 Million | $1.81 Billion | $1.35 Billion | $756.44 Million | ▲ +2.1 pp |
| 2024 | 30.8% | $487.62 Million | $1.58 Billion | $1.20 Billion | $715.93 Million | ▼ -3.3 pp |
| 2023 | 34.1% | $463.82 Million | $1.36 Billion | $1.07 Billion | $602.56 Million | ▲ +5.7 pp |
| 2022 | 28.4% | $317.84 Million | $1.12 Billion | $904.74 Million | $586.90 Million | ▼ -7.9 pp |
| 2021 | 36.3% | $319.74 Million | $881.89 Million | $755.41 Million | $435.67 Million | ▼ -5.1 pp |
| 2020 | 41.4% | $314.37 Million | $759.78 Million | $665.71 Million | $351.35 Million | ▼ -21.9 pp |
| 2019 | 63.3% | $389.15 Million | $615.09 Million | $642.26 Million | $253.10 Million | ▼ -5.4 pp |
| 2018 | 68.7% | $314.90 Million | $458.56 Million | $479.36 Million | $164.46 Million | ▲ +1.3 pp |
| 2017 | 67.4% | $223.23 Million | $331.40 Million | $339.79 Million | $116.56 Million | ▲ +0.9 pp |
| 2016 | 66.5% | $162.55 Million | $244.48 Million | $264.75 Million | $102.20 Million | ▼ -2.4 pp |
| 2015 | 68.9% | $119.56 Million | $173.53 Million | $198.96 Million | $79.40 Million | ▼ -0.5 pp |
| 2014 | 69.4% | $81.16 Million | $116.87 Million | $160.90 Million | $79.74 Million | ▼ -16.6 pp |
| 2013 | 86.1% | $60.89 Million | $70.74 Million | $129.68 Million | $68.78 Million | ▲ +118.7 pp |
| 2012 | -32.6% | $42.31 Million | $-129.76 Million | $92.25 Million | $49.94 Million | ▼ -14.0 pp |
| 2011 | -18.6% | $27.73 Million | $-148.80 Million | $45.94 Million | $18.21 Million | — |