Smart Agro LP (SMAG) — Working Capital to Net Assets Ratio
Smart Agro LP (SMAG) has a Working Capital to Net Assets ratio of 22.5% as of December 2025. Working capital of ILA5.16 Million (current assets of ILA6.89 Million minus current liabilities of ILA1.73 Million) is measured against net assets of ILA22.91 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Smart Agro LP balance sheet quality to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Smart Agro LP Working Capital to Net Assets (2020–2025)
This chart shows how Smart Agro LP's Working Capital to Net Assets ratio has evolved across 6 annual periods from 2020 to 2025. As of December 2025, the ratio stands at 22.5%, reflecting working capital of ILA5.16 Million against net assets of ILA22.91 Million ILA. Check Smart Agro LP tangible book value ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Smart Agro LP (2020–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Smart Agro LP from 2020 to 2025, covering 6 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 Smart Agro LP (SMAG) total market value.
| Year | WC/NA Ratio | Working Capital (ILA) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 22.5% | ILA5.16 Million | ILA22.91 Million | ILA6.89 Million | ILA1.73 Million | ▼ -6.9 pp |
| 2024 | 29.4% | ILA9.22 Million | ILA31.41 Million | ILA9.95 Million | ILA724.00K | ▲ +6.2 pp |
| 2023 | 23.2% | ILA9.30 Million | ILA40.09 Million | ILA10.15 Million | ILA843.00K | ▼ -7.3 pp |
| 2022 | 30.5% | ILA18.15 Million | ILA59.56 Million | ILA18.61 Million | ILA453.00K | ▼ -15.3 pp |
| 2021 | 45.8% | ILA23.54 Million | ILA51.38 Million | ILA24.26 Million | ILA724.00K | ▼ -24.7 pp |
| 2020 | 70.5% | ILA16.34 Million | ILA23.18 Million | ILA17.03 Million | ILA694.00K | — |