Espey Mfg & Electronics Corp (ESP) — Working Capital to Net Assets Ratio
Espey Mfg & Electronics Corp (ESP) has a Working Capital to Net Assets ratio of 91.9% as of September 2025. Working capital of $46.86 Million (current assets of $80.73 Million minus current liabilities of $33.87 Million) is measured against net assets of $50.98 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Espey Mfg & Electronics Corp balance sheet quality to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Espey Mfg & Electronics Corp Working Capital to Net Assets (1986–2025)
This chart shows how Espey Mfg & Electronics Corp's Working Capital to Net Assets ratio has evolved across 40 annual periods from 1986 to 2025. As of September 2025, the ratio stands at 91.9%, reflecting working capital of $46.86 Million against net assets of $50.98 Million USD. Check Espey Mfg & Electronics Corp tangible equity quality to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Espey Mfg & Electronics Corp (1986–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Espey Mfg & Electronics Corp from 1986 to 2025, covering 40 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 ESP market cap overview.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 92.2% | $46.89 Million | $50.85 Million | $75.16 Million | $28.27 Million | ▲ +0.2 pp |
| 2024 | 92.0% | $37.97 Million | $41.27 Million | $53.24 Million | $15.27 Million | ▼ -0.5 pp |
| 2023 | 92.5% | $33.19 Million | $35.88 Million | $44.68 Million | $11.48 Million | ▲ +0.7 pp |
| 2022 | 91.8% | $29.48 Million | $32.10 Million | $37.10 Million | $7.62 Million | ▲ +1.1 pp |
| 2021 | 90.7% | $27.51 Million | $30.33 Million | $34.99 Million | $7.48 Million | ▲ +1.1 pp |
| 2020 | 89.6% | $27.99 Million | $31.23 Million | $34.74 Million | $6.75 Million | ▲ +0.8 pp |
| 2019 | 88.9% | $28.38 Million | $31.93 Million | $31.86 Million | $3.48 Million | ▲ +0.1 pp |
| 2018 | 88.8% | $29.74 Million | $33.48 Million | $32.96 Million | $3.22 Million | ▼ -4.8 pp |
| 2017 | 93.6% | $29.85 Million | $31.90 Million | $33.23 Million | $3.38 Million | ▲ +0.2 pp |
| 2016 | 93.4% | $30.24 Million | $32.39 Million | $32.10 Million | $1.86 Million | ▲ +0.7 pp |
| 2015 | 92.6% | $28.66 Million | $30.93 Million | $31.85 Million | $3.19 Million | ▲ +0.7 pp |
| 2014 | 91.9% | $27.25 Million | $29.65 Million | $29.72 Million | $2.47 Million | ▼ -1.0 pp |
| 2013 | 92.9% | $29.59 Million | $31.84 Million | $33.09 Million | $3.50 Million | ▲ +0.9 pp |
| 2012 | 92.0% | $27.20 Million | $29.57 Million | $30.20 Million | $3.00 Million | ▲ +0.9 pp |
| 2011 | 91.1% | $26.12 Million | $28.67 Million | $29.06 Million | $2.93 Million | ▲ +0.3 pp |
| 2010 | 90.9% | $25.84 Million | $28.45 Million | $28.44 Million | $2.59 Million | ▲ +0.3 pp |
| 2009 | 90.6% | $25.73 Million | $28.40 Million | $27.82 Million | $2.09 Million | ▲ +0.1 pp |
| 2008 | 90.5% | $27.45 Million | $30.34 Million | $28.86 Million | $1.42 Million | ▼ -0.7 pp |
| 2007 | 91.1% | $28.30 Million | $31.06 Million | $30.32 Million | $2.01 Million | ▲ +0.3 pp |
| 2006 | 90.8% | $26.32 Million | $28.97 Million | $28.35 Million | $2.04 Million | ▲ +0.4 pp |
| 2005 | 90.4% | $25.37 Million | $28.06 Million | $26.71 Million | $1.34 Million | ▲ +0.4 pp |
| 2004 | 90.0% | $25.07 Million | $27.84 Million | $26.03 Million | $965.04K | ▲ +1.7 pp |
| 2003 | 88.3% | $24.69 Million | $27.95 Million | $26.53 Million | $1.84 Million | ▲ +0.6 pp |
| 2002 | 87.7% | $23.73 Million | $27.05 Million | $25.01 Million | $1.28 Million | ▲ +1.1 pp |
| 2001 | 86.7% | $22.67 Million | $26.17 Million | $23.74 Million | $1.06 Million | ▲ +1.1 pp |
| 2000 | 85.6% | $21.21 Million | $24.79 Million | $22.54 Million | $1.33 Million | ▼ -0.7 pp |
| 1999 | 86.3% | $20.80 Million | $24.10 Million | $22.10 Million | $1.30 Million | ▲ +0.2 pp |
| 1998 | 86.1% | $20.40 Million | $23.70 Million | $21.30 Million | $900.00K | ▼ -0.1 pp |
| 1997 | 86.2% | $21.20 Million | $24.60 Million | $21.80 Million | $600.00K | ▲ +0.2 pp |
| 1996 | 86.0% | $20.90 Million | $24.30 Million | $21.50 Million | $600.00K | ▼ -0.7 pp |
| 1995 | 86.7% | $24.10 Million | $27.80 Million | $25.10 Million | $1.00 Million | ▼ -2.8 pp |
| 1994 | 89.5% | $24.70 Million | $27.60 Million | $25.40 Million | $700.00K | ▲ +0.8 pp |
| 1993 | 88.7% | $23.50 Million | $26.50 Million | $24.20 Million | $700.00K | ▲ +1.1 pp |
| 1992 | 87.5% | $22.50 Million | $25.70 Million | $23.30 Million | $800.00K | ▼ -0.5 pp |
| 1991 | 88.1% | $21.40 Million | $24.30 Million | $23.10 Million | $1.70 Million | ▲ +0.9 pp |
| 1990 | 87.2% | $19.70 Million | $22.60 Million | $21.30 Million | $1.60 Million | ▼ -0.8 pp |
| 1989 | 87.9% | $18.20 Million | $20.70 Million | $19.30 Million | $1.10 Million | ▲ +1.1 pp |
| 1988 | 86.8% | $16.50 Million | $19.00 Million | $17.40 Million | $900.00K | ▲ +0.2 pp |
| 1987 | 86.6% | $16.20 Million | $18.70 Million | $17.10 Million | $900.00K | ▲ +5.2 pp |
| 1986 | 81.5% | $14.50 Million | $17.80 Million | $15.20 Million | $700.00K | — |