Smart Agro LP (SMAG) — Working Capital to Net Assets Ratio
Smart Agro LP (SMAG) has a Working Capital to Net Assets ratio of 48.0% as of June 2026. Working capital of ILA8.19 Million (current assets of ILA10.12 Million minus current liabilities of ILA1.93 Million) is measured against net assets of ILA17.04 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See defensive interval ratio of Smart Agro LP to measure how many days the company can operate on defensive assets alone.
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 June 2026, the ratio stands at 48.0%, reflecting working capital of ILA8.19 Million against net assets of ILA17.04 Million ILA. For the complete balance sheet picture, see Smart Agro LP assets under control.
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. Check Smart Agro LP liquid asset ratio to evaluate the company's liquid asset resilience ratio.
| 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 | — |