Lem Holding SA Working Capital to Net Assets Ratio
Lem Holding SA working capital to net assets ratio. 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. Check Lem Holding SA tangible book value ratio to evaluate the tangible quality of the company's equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of Lem Holding SA (2002–2025)
Working capital to net assets ratio of Lem Holding SA from 2002 to 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. See LEHN cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.
Lem Holding SA Working Capital to Net Assets Ratio by Year (2002–2025)
Lem Holding SA working capital to net assets ratio by year from 2002 to 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 the complete balance sheet picture, see Lem Holding SA asset portfolio.
| 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 | — |