Gan Shmuel (GSFI) — Working Capital to Net Assets Ratio
Gan Shmuel (GSFI) has a Working Capital to Net Assets ratio of 76.7% as of December 2025. Working capital of ILA135.08 Million (current assets of ILA175.73 Million minus current liabilities of ILA40.66 Million) is measured against net assets of ILA176.13 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Gan Shmuel balance sheet quality to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Gan Shmuel Working Capital to Net Assets (2012–2025)
This chart shows how Gan Shmuel's Working Capital to Net Assets ratio has evolved across 14 annual periods from 2012 to 2025. As of December 2025, the ratio stands at 76.7%, reflecting working capital of ILA135.08 Million against net assets of ILA176.13 Million ILA. Check GSFI goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Gan Shmuel (2012–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Gan Shmuel from 2012 to 2025, covering 14 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 cap of Gan Shmuel.
| Year | WC/NA Ratio | Working Capital (ILA) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 76.7% | ILA135.08 Million | ILA176.13 Million | ILA175.73 Million | ILA40.66 Million | ▲ +1.6 pp |
| 2024 | 75.1% | ILA127.56 Million | ILA169.92 Million | ILA178.53 Million | ILA50.97 Million | ▲ +7.5 pp |
| 2023 | 67.6% | ILA93.70 Million | ILA138.68 Million | ILA144.19 Million | ILA50.49 Million | ▲ +3.9 pp |
| 2022 | 63.7% | ILA78.81 Million | ILA123.69 Million | ILA135.87 Million | ILA57.06 Million | ▼ -1.5 pp |
| 2021 | 65.2% | ILA89.11 Million | ILA136.69 Million | ILA125.71 Million | ILA36.59 Million | ▼ -5.5 pp |
| 2020 | 70.6% | ILA92.43 Million | ILA130.83 Million | ILA129.37 Million | ILA36.94 Million | ▼ -0.4 pp |
| 2019 | 71.0% | ILA90.54 Million | ILA127.46 Million | ILA122.70 Million | ILA32.16 Million | ▼ -1.9 pp |
| 2018 | 73.0% | ILA96.07 Million | ILA131.66 Million | ILA133.28 Million | ILA37.21 Million | ▼ -3.6 pp |
| 2017 | 76.5% | ILA99.88 Million | ILA130.50 Million | ILA133.37 Million | ILA33.49 Million | ▲ +3.3 pp |
| 2016 | 73.2% | ILA90.64 Million | ILA123.83 Million | ILA139.25 Million | ILA48.61 Million | ▼ -4.5 pp |
| 2015 | 77.7% | ILA92.16 Million | ILA118.55 Million | ILA145.73 Million | ILA53.57 Million | ▲ +2.3 pp |
| 2014 | 75.4% | ILA83.99 Million | ILA111.34 Million | ILA141.51 Million | ILA57.53 Million | ▲ +0.5 pp |
| 2013 | 74.9% | ILA84.86 Million | ILA113.30 Million | ILA134.04 Million | ILA49.18 Million | ▼ -5.0 pp |
| 2012 | 79.9% | ILA86.19 Million | ILA107.84 Million | ILA127.00 Million | ILA40.80 Million | — |