Levinski Ofer (LEOF) — Working Capital to Net Assets Ratio
Levinski Ofer (LEOF) has a Working Capital to Net Assets ratio of -154.2% as of December 2025. Working capital of ILA-74.88 Million (current assets of ILA87.80 Million minus current liabilities of ILA162.68 Million) is measured against net assets of ILA48.57 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See LEOF financial flexibility score to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Levinski Ofer Working Capital to Net Assets (2012–2025)
This chart shows how Levinski Ofer'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 -154.2%, reflecting working capital of ILA-74.88 Million against net assets of ILA48.57 Million ILA. See operational self-sufficiency of Levinski Ofer to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Levinski Ofer (2012–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Levinski Ofer 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 LEOF stock market capitalisation.
| Year | WC/NA Ratio | Working Capital (ILA) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -154.2% | ILA-74.88 Million | ILA48.57 Million | ILA87.80 Million | ILA162.68 Million | ▼ -137.9 pp |
| 2024 | -16.3% | ILA-5.43 Million | ILA33.35 Million | ILA58.88 Million | ILA64.31 Million | ▲ +26.5 pp |
| 2023 | -42.8% | ILA-13.12 Million | ILA30.66 Million | ILA73.15 Million | ILA86.28 Million | ▼ -68.5 pp |
| 2022 | 25.7% | ILA8.41 Million | ILA32.78 Million | ILA82.95 Million | ILA74.54 Million | ▼ -187.2 pp |
| 2021 | 212.9% | ILA93.96 Million | ILA44.13 Million | ILA156.03 Million | ILA62.07 Million | ▲ +143.1 pp |
| 2020 | 69.8% | ILA20.95 Million | ILA30.02 Million | ILA124.44 Million | ILA103.49 Million | ▲ +42.6 pp |
| 2019 | 27.2% | ILA7.89 Million | ILA29.04 Million | ILA186.64 Million | ILA178.75 Million | ▼ -14.1 pp |
| 2018 | 41.2% | ILA13.10 Million | ILA31.78 Million | ILA161.37 Million | ILA148.26 Million | ▲ +7.7 pp |
| 2017 | 33.5% | ILA9.97 Million | ILA29.72 Million | ILA180.21 Million | ILA170.24 Million | ▼ -23.1 pp |
| 2016 | 56.6% | ILA9.37 Million | ILA16.56 Million | ILA164.99 Million | ILA155.62 Million | ▼ -6.0 pp |
| 2015 | 62.6% | ILA10.10 Million | ILA16.12 Million | ILA29.27 Million | ILA19.17 Million | ▼ -0.7 pp |
| 2014 | 63.3% | ILA12.75 Million | ILA20.14 Million | ILA14.91 Million | ILA2.17 Million | ▼ -35.7 pp |
| 2013 | 99.0% | ILA10.56 Million | ILA10.66 Million | ILA12.26 Million | ILA1.70 Million | ▼ -1.0 pp |
| 2012 | 100.0% | ILA-50.00K | ILA-50.00K | ILA142.00K | ILA192.00K | — |