West Fraser Timber Co Ltd (WFG) — Working Capital to Net Assets Ratio
West Fraser Timber Co Ltd (WFG) has a Working Capital to Net Assets ratio of 12.4% as of March 2026. Working capital of $701.30 Million (current assets of $1.54 Billion minus current liabilities of $837.75 Million) is measured against net assets of $5.66 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See how financially flexible is West Fraser Timber Co Ltd to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
West Fraser Timber Co Ltd Working Capital to Net Assets (1995–2025)
This chart shows how West Fraser Timber Co Ltd's Working Capital to Net Assets ratio has evolved across 31 annual periods from 1995 to 2025. As of March 2026, the ratio stands at 12.4%, reflecting working capital of $701.30 Million against net assets of $5.66 Billion USD. See how many days can West Fraser Timber Co Ltd fund operations to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for West Fraser Timber Co Ltd (1995–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for West Fraser Timber Co Ltd from 1995 to 2025, covering 31 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 West Fraser Timber Co Ltd market cap and net worth.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 12.6% | $734.06 Million | $5.83 Billion | $1.38 Billion | $649.29 Million | ▼ -0.4 pp |
| 2024 | 13.0% | $903.00 Million | $6.95 Billion | $1.84 Billion | $934.00 Million | ▼ -5.4 pp |
| 2023 | 18.4% | $1.33 Billion | $7.22 Billion | $2.38 Billion | $1.05 Billion | ▼ -7.3 pp |
| 2022 | 25.7% | $1.96 Billion | $7.62 Billion | $2.75 Billion | $792.00 Million | ▼ -0.6 pp |
| 2021 | 26.3% | $2.56 Billion | $9.74 Billion | $4.09 Billion | $1.53 Billion | ▼ -6.3 pp |
| 2020 | 32.6% | $806.17 Million | $2.47 Billion | $1.33 Billion | $527.78 Million | ▲ +20.1 pp |
| 2019 | 12.5% | $237.32 Million | $1.89 Billion | $878.07 Million | $640.76 Million | ▼ -13.4 pp |
| 2018 | 25.9% | $550.65 Million | $2.13 Billion | $987.50 Million | $436.85 Million | ▼ -0.1 pp |
| 2017 | 26.0% | $563.02 Million | $2.17 Billion | $1.03 Billion | $463.62 Million | ▲ +4.6 pp |
| 2016 | 21.4% | $356.37 Million | $1.67 Billion | $697.86 Million | $341.49 Million | ▼ -2.2 pp |
| 2015 | 23.6% | $365.00 Million | $1.55 Billion | $971.00 Million | $606.00 Million | ▲ +9.2 pp |
| 2014 | 14.3% | $250.68 Million | $1.75 Billion | $781.32 Million | $530.64 Million | ▲ +4.2 pp |
| 2013 | 10.2% | $185.96 Million | $1.83 Billion | $911.93 Million | $725.98 Million | ▼ -19.2 pp |
| 2012 | 29.4% | $440.28 Million | $1.50 Billion | $827.28 Million | $387.00 Million | ▼ -0.6 pp |
| 2011 | 30.0% | $435.07 Million | $1.45 Billion | $743.79 Million | $308.72 Million | ▲ +5.9 pp |
| 2010 | 24.0% | $424.43 Million | $1.76 Billion | $799.77 Million | $375.34 Million | ▲ +11.1 pp |
| 2009 | 12.9% | $199.41 Million | $1.55 Billion | $672.05 Million | $472.64 Million | ▼ -4.8 pp |
| 2008 | 17.7% | $294.66 Million | $1.67 Billion | $690.71 Million | $396.06 Million | ▼ -0.3 pp |
| 2007 | 18.0% | $379.01 Million | $2.11 Billion | $885.42 Million | $506.41 Million | ▼ -9.8 pp |
| 2006 | 27.8% | $533.19 Million | $1.92 Billion | $1.25 Billion | $711.90 Million | ▲ +7.9 pp |
| 2005 | 19.9% | $318.94 Million | $1.61 Billion | $850.29 Million | $531.36 Million | ▼ -2.7 pp |
| 2004 | 22.6% | $335.97 Million | $1.49 Billion | $1.01 Billion | $670.45 Million | ▼ -17.5 pp |
| 2003 | 40.1% | $406.70 Million | $1.01 Billion | $584.00 Million | $177.31 Million | ▲ +2.9 pp |
| 2002 | 37.2% | $305.61 Million | $820.53 Million | $440.42 Million | $134.81 Million | ▲ +13.3 pp |
| 2001 | 23.9% | $180.78 Million | $755.92 Million | $476.77 Million | $296.00 Million | ▼ -4.0 pp |
| 2000 | 27.9% | $209.63 Million | $751.80 Million | $505.28 Million | $295.65 Million | ▼ -5.6 pp |
| 1999 | 33.5% | $237.31 Million | $708.61 Million | $547.87 Million | $310.56 Million | ▼ -2.7 pp |
| 1998 | 36.2% | $210.89 Million | $583.35 Million | $412.43 Million | $201.53 Million | ▼ -3.4 pp |
| 1997 | 39.5% | $246.68 Million | $624.11 Million | $428.44 Million | $181.76 Million | ▲ +1.3 pp |
| 1996 | 38.2% | $234.46 Million | $613.25 Million | $401.20 Million | $166.74 Million | ▲ +7.0 pp |
| 1995 | 31.3% | $165.92 Million | $530.54 Million | $412.42 Million | $246.50 Million | — |