Lem Holding SA (LEHN) — Working Capital to Net Assets Ratio

Latest as of September 2025: 39.0%

Lem Holding SA (LEHN) has a Working Capital to Net Assets ratio of 39.0% as of September 2025. Working capital of CHF51.10 Million (current assets of CHF153.20 Million minus current liabilities of CHF102.11 Million) is measured against net assets of CHF130.96 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Lem Holding SA (LEHN) net asset quality to measure how much of total assets are equity-financed.

WC/NA Ratio

39.0%
Working Capital / Net Assets

Working Capital

CHF51.10 Million
CHF

Current Assets

CHF153.20 Million
CHF

Current Liabilities

CHF102.11 Million
CHF

Lem Holding SA Working Capital to Net Assets (2002–2025)

This chart shows how Lem Holding SA's Working Capital to Net Assets ratio has evolved across 24 annual periods from 2002 to 2025. As of September 2025, the ratio stands at 39.0%, reflecting working capital of CHF51.10 Million against net assets of CHF130.96 Million CHF. Check tangible equity quality of Lem Holding SA to evaluate the tangible quality of the company's equity base.

Annual Working Capital to Net Assets for Lem Holding SA (2002–2025)

The table below presents the year-by-year Working Capital to Net Assets ratio for Lem Holding 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. For live market cap and the full company profile, see market value of Lem Holding SA.

Year WC/NA Ratio Working Capital (CHF) Net Assets Current Assets Current Liabilities Change (pp)
2025 36.6% CHF46.03 Million CHF125.77 Million CHF163.79 Million CHF117.75 Million ▲ +12.3 pp
2024 24.3% CHF42.90 Million CHF176.68 Million CHF171.75 Million CHF128.85 Million ▼ -9.5 pp
2023 33.8% CHF58.73 Million CHF173.63 Million CHF173.64 Million CHF114.91 Million ▲ +3.5 pp
2022 30.4% CHF48.94 Million CHF161.20 Million CHF153.49 Million CHF104.55 Million ▲ +12.0 pp
2021 18.4% CHF24.22 Million CHF131.90 Million CHF141.82 Million CHF117.60 Million ▲ +3.5 pp
2020 14.9% CHF17.45 Million CHF117.36 Million CHF115.42 Million CHF97.97 Million ▼ -38.8 pp
2019 53.7% CHF60.70 Million CHF113.12 Million CHF125.20 Million CHF64.50 Million ▲ +1.5 pp
2018 52.1% CHF58.16 Million CHF111.58 Million CHF122.74 Million CHF64.57 Million ▼ -6.9 pp
2017 59.1% CHF53.44 Million CHF90.48 Million CHF104.54 Million CHF51.11 Million ▼ -6.0 pp
2016 65.1% CHF55.91 Million CHF85.89 Million CHF100.75 Million CHF44.84 Million ▲ +1.1 pp
2015 64.0% CHF58.81 Million CHF91.94 Million CHF101.70 Million CHF42.89 Million ▼ -3.2 pp
2014 67.2% CHF63.29 Million CHF94.20 Million CHF106.87 Million CHF43.58 Million ▲ +9.0 pp
2013 58.2% CHF50.81 Million CHF87.33 Million CHF98.84 Million CHF48.03 Million ▼ -1.1 pp
2012 59.3% CHF47.19 Million CHF79.56 Million CHF94.83 Million CHF47.64 Million ▼ -8.8 pp
2011 68.1% CHF66.00 Million CHF96.91 Million CHF124.47 Million CHF58.47 Million ▲ +3.6 pp
2010 64.5% CHF53.75 Million CHF83.38 Million CHF96.94 Million CHF43.19 Million ▼ -4.6 pp
2009 69.0% CHF57.63 Million CHF83.49 Million CHF86.43 Million CHF28.80 Million ▼ -7.7 pp
2008 76.7% CHF53.79 Million CHF70.12 Million CHF91.42 Million CHF37.62 Million ▲ +5.7 pp
2007 71.0% CHF46.05 Million CHF64.88 Million CHF85.75 Million CHF39.69 Million ▼ -3.2 pp
2006 74.1% CHF51.71 Million CHF69.74 Million CHF79.72 Million CHF28.00 Million ▲ +39.7 pp
2005 34.5% CHF22.94 Million CHF66.54 Million CHF85.91 Million CHF62.97 Million ▲ +17.8 pp
2004 16.6% CHF11.06 Million CHF66.44 Million CHF82.41 Million CHF71.35 Million ▼ -2.9 pp
2003 19.6% CHF13.18 Million CHF67.27 Million CHF77.34 Million CHF64.17 Million ▼ -10.1 pp
2002 29.6% CHF22.96 Million CHF77.46 Million CHF90.41 Million CHF67.45 Million —
pp = percentage points