Winmark Corporation (WINA) — Working Capital to Net Assets Ratio
Winmark Corporation (WINA) has a Working Capital to Net Assets ratio of -15.8% as of March 2026. Working capital of $7.32 Million (current assets of $25.05 Million minus current liabilities of $17.73 Million) is measured against net assets of $-46.21 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See WINA net asset quality score to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Winmark Corporation Working Capital to Net Assets (1993–2025)
This chart shows how Winmark Corporation's Working Capital to Net Assets ratio has evolved across 33 annual periods from 1993 to 2025. As of March 2026, the ratio stands at -15.8%, reflecting working capital of $7.32 Million against net assets of $-46.21 Million USD. Check Winmark Corporation (WINA) tangible net worth to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Winmark Corporation (1993–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Winmark Corporation from 1993 to 2025, covering 33 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 market cap of Winmark Corporation.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -15.7% | $8.43 Million | $-53.68 Million | $14.10 Million | $5.67 Million | ▲ +4.4 pp |
| 2024 | -20.1% | $10.28 Million | $-51.05 Million | $15.37 Million | $5.09 Million | ▼ -9.5 pp |
| 2023 | -10.6% | $6.28 Million | $-59.16 Million | $16.75 Million | $10.46 Million | ▲ +1.6 pp |
| 2022 | -12.2% | $7.51 Million | $-61.63 Million | $18.10 Million | $10.60 Million | ▲ +6.9 pp |
| 2021 | -19.1% | $7.45 Million | $-39.08 Million | $17.43 Million | $9.98 Million | ▲ +41.5 pp |
| 2020 | -60.6% | $6.89 Million | $-11.38 Million | $18.28 Million | $11.38 Million | ▼ -295.7 pp |
| 2019 | 235.1% | $29.27 Million | $12.45 Million | $41.20 Million | $11.93 Million | ▲ +479.9 pp |
| 2018 | -244.7% | $11.77 Million | $-4.81 Million | $24.25 Million | $12.48 Million | ▼ -205.9 pp |
| 2017 | -38.8% | $11.91 Million | $-30.68 Million | $21.37 Million | $9.45 Million | ▲ +157.8 pp |
| 2016 | -196.6% | $15.44 Million | $-7.85 Million | $22.79 Million | $7.36 Million | ▼ -141.4 pp |
| 2015 | -55.2% | $16.92 Million | $-30.67 Million | $24.43 Million | $7.51 Million | ▼ -52.6 pp |
| 2014 | -2.6% | $-556.10K | $21.61 Million | $28.44 Million | $29.00 Million | ▼ -55.4 pp |
| 2013 | 52.9% | $20.17 Million | $38.14 Million | $30.68 Million | $10.51 Million | ▲ +61.7 pp |
| 2012 | -8.8% | $-1.58 Million | $17.93 Million | $18.93 Million | $20.51 Million | ▼ -54.1 pp |
| 2011 | 45.3% | $15.89 Million | $35.11 Million | $23.67 Million | $7.78 Million | ▲ +29.7 pp |
| 2010 | 15.6% | $3.60 Million | $23.01 Million | $18.88 Million | $15.28 Million | ▼ -66.3 pp |
| 2009 | 81.9% | $12.56 Million | $15.33 Million | $32.61 Million | $20.06 Million | ▲ +37.5 pp |
| 2008 | 44.4% | $6.16 Million | $13.89 Million | $24.69 Million | $18.53 Million | ▲ +58.6 pp |
| 2007 | -14.3% | $-1.81 Million | $12.67 Million | $15.74 Million | $17.55 Million | ▼ -28.8 pp |
| 2006 | 14.6% | $2.30 Million | $15.76 Million | $11.53 Million | $9.23 Million | ▼ -6.9 pp |
| 2005 | 21.5% | $4.79 Million | $22.29 Million | $8.53 Million | $3.74 Million | ▼ -15.5 pp |
| 2004 | 37.0% | $7.99 Million | $21.56 Million | $10.96 Million | $2.97 Million | ▼ -6.0 pp |
| 2003 | 43.1% | $6.63 Million | $15.41 Million | $10.27 Million | $3.64 Million | ▼ -19.7 pp |
| 2002 | 62.7% | $7.47 Million | $11.90 Million | $11.66 Million | $4.19 Million | ▼ -17.8 pp |
| 2001 | 80.5% | $5.33 Million | $6.62 Million | $10.57 Million | $5.24 Million | ▼ -75.0 pp |
| 2000 | 155.6% | $5.39 Million | $3.47 Million | $12.23 Million | $6.84 Million | ▲ +59.0 pp |
| 1999 | 96.6% | $2.80 Million | $2.90 Million | $22.00 Million | $19.20 Million | ▲ +85.8 pp |
| 1998 | 10.8% | $1.10 Million | $10.20 Million | $30.60 Million | $29.50 Million | ▼ -41.8 pp |
| 1997 | 52.6% | $9.20 Million | $17.50 Million | $25.20 Million | $16.00 Million | ▲ +4.5 pp |
| 1996 | 48.0% | $8.50 Million | $17.70 Million | $19.90 Million | $11.40 Million | ▼ -3.9 pp |
| 1995 | 51.9% | $11.00 Million | $21.20 Million | $23.60 Million | $12.60 Million | ▼ -5.7 pp |
| 1994 | 57.6% | $12.50 Million | $21.70 Million | $30.00 Million | $17.50 Million | ▼ -28.3 pp |
| 1993 | 85.9% | $17.00 Million | $19.80 Million | $27.50 Million | $10.50 Million | — |