Lectra SA (LSS) — Working Capital to Net Assets Ratio
Lectra SA (LSS) has a Working Capital to Net Assets ratio of -13.6% as of December 2025. Working capital of €-49.09 Million (current assets of €235.64 Million minus current liabilities of €284.72 Million) is measured against net assets of €360.29 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See how many days can Lectra SA fund operations to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Lectra SA Working Capital to Net Assets (2002–2025)
This chart shows how Lectra SA's Working Capital to Net Assets ratio has evolved across 24 annual periods from 2002 to 2025. As of December 2025, the ratio stands at -13.6%, reflecting working capital of €-49.09 Million against net assets of €360.29 Million EUR. For the complete balance sheet picture, see LSS total assets.
Annual Working Capital to Net Assets for Lectra SA (2002–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Lectra SA from 2002 to 2025, covering 24 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 Lectra SA (LSS) asset resilience to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (EUR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -13.6% | €-49.09 Million | €360.29 Million | €235.64 Million | €284.72 Million | ▼ -11.6 pp |
| 2024 | -2.0% | €-7.63 Million | €374.35 Million | €276.22 Million | €283.84 Million | ▼ -18.6 pp |
| 2023 | 16.6% | €69.30 Million | €417.86 Million | €299.04 Million | €229.74 Million | ▼ -1.1 pp |
| 2022 | 17.7% | €79.97 Million | €452.22 Million | €318.52 Million | €238.56 Million | ▲ +2.2 pp |
| 2021 | 15.5% | €62.23 Million | €400.79 Million | €292.34 Million | €230.11 Million | ▼ -34.5 pp |
| 2020 | 50.0% | €96.14 Million | €192.17 Million | €220.23 Million | €124.09 Million | ▲ +1.4 pp |
| 2019 | 48.6% | €88.99 Million | €183.02 Million | €220.63 Million | €131.64 Million | ▼ -2.5 pp |
| 2018 | 51.1% | €87.07 Million | €170.38 Million | €210.56 Million | €123.49 Million | ▼ -7.7 pp |
| 2017 | 58.8% | €88.94 Million | €151.21 Million | €213.05 Million | €124.11 Million | ▲ +5.3 pp |
| 2016 | 53.6% | €71.02 Million | €132.58 Million | €191.96 Million | €120.94 Million | ▲ +6.5 pp |
| 2015 | 47.1% | €53.21 Million | €112.95 Million | €167.57 Million | €114.36 Million | ▲ +4.7 pp |
| 2014 | 42.4% | €39.92 Million | €94.15 Million | €148.01 Million | €108.09 Million | ▲ +1.1 pp |
| 2013 | 41.3% | €34.63 Million | €83.83 Million | €129.55 Million | €94.92 Million | ▲ +20.3 pp |
| 2012 | 21.0% | €13.74 Million | €65.32 Million | €110.98 Million | €97.24 Million | ▼ -14.4 pp |
| 2011 | 35.4% | €20.80 Million | €58.69 Million | €109.15 Million | €88.35 Million | ▲ +7.6 pp |
| 2010 | 27.8% | €11.70 Million | €42.03 Million | €104.96 Million | €93.27 Million | ▲ +32.6 pp |
| 2009 | -4.8% | €-1.19 Million | €24.69 Million | €89.66 Million | €90.85 Million | ▼ -44.5 pp |
| 2008 | 39.7% | €11.16 Million | €28.12 Million | €102.69 Million | €91.53 Million | ▲ +1.3 pp |
| 2007 | 38.4% | €10.11 Million | €26.30 Million | €109.99 Million | €99.88 Million | ▲ +25.7 pp |
| 2006 | 12.8% | €9.21 Million | €72.20 Million | €96.02 Million | €86.81 Million | ▲ +0.8 pp |
| 2005 | 12.0% | €8.04 Million | €66.96 Million | €105.50 Million | €97.47 Million | ▼ -35.8 pp |
| 2004 | 47.8% | €41.31 Million | €86.40 Million | €132.40 Million | €91.09 Million | ▼ -23.1 pp |
| 2003 | 70.9% | €58.69 Million | €82.72 Million | €120.85 Million | €62.16 Million | ▲ +7.5 pp |
| 2002 | 63.4% | €46.28 Million | €72.97 Million | €108.88 Million | €62.60 Million | — |