Hammond Manufacturing Company Limited (HMM-A) — Working Capital to Net Assets Ratio
Hammond Manufacturing Company Limited (HMM-A) has a Working Capital to Net Assets ratio of 51.2% as of June 2026. Working capital of CA$74.44 Million (current assets of CA$154.66 Million minus current liabilities of CA$80.22 Million) is measured against net assets of CA$145.38 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Hammond Manufacturing Company Limited defensive interval ratio to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Hammond Manufacturing Company Limited Working Capital to Net Assets (1996–2025)
This chart shows how Hammond Manufacturing Company Limited's Working Capital to Net Assets ratio has evolved across 30 annual periods from 1996 to 2025. As of June 2026, the ratio stands at 51.2%, reflecting working capital of CA$74.44 Million against net assets of CA$145.38 Million CAD. For the complete balance sheet picture, see HMM-A total asset value.
Annual Working Capital to Net Assets for Hammond Manufacturing Company Limited (1996–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Hammond Manufacturing Company Limited from 1996 to 2025, covering 30 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 asset resilience ratio of Hammond Manufacturing Company Limited to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (CAD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 51.4% | CA$67.70 Million | CA$131.64 Million | CA$138.15 Million | CA$70.45 Million | ▲ +4.5 pp |
| 2024 | 46.9% | CA$56.04 Million | CA$119.53 Million | CA$126.08 Million | CA$70.04 Million | ▲ +3.4 pp |
| 2023 | 43.5% | CA$43.08 Million | CA$99.00 Million | CA$109.99 Million | CA$66.91 Million | ▲ +3.5 pp |
| 2022 | 40.1% | CA$32.66 Million | CA$81.55 Million | CA$96.08 Million | CA$63.42 Million | ▼ -7.7 pp |
| 2021 | 47.7% | CA$32.79 Million | CA$68.69 Million | CA$78.53 Million | CA$45.74 Million | ▲ +2.2 pp |
| 2020 | 45.5% | CA$28.02 Million | CA$61.54 Million | CA$67.25 Million | CA$39.23 Million | ▲ +8.0 pp |
| 2019 | 37.5% | CA$20.53 Million | CA$54.73 Million | CA$63.05 Million | CA$42.52 Million | ▼ -1.7 pp |
| 2018 | 39.2% | CA$20.15 Million | CA$51.40 Million | CA$61.63 Million | CA$41.48 Million | ▼ -6.5 pp |
| 2017 | 45.7% | CA$21.27 Million | CA$46.56 Million | CA$53.19 Million | CA$31.92 Million | ▲ +1.7 pp |
| 2016 | 44.0% | CA$19.02 Million | CA$43.26 Million | CA$50.61 Million | CA$31.60 Million | ▲ +10.8 pp |
| 2015 | 33.1% | CA$14.41 Million | CA$43.53 Million | CA$48.46 Million | CA$34.05 Million | ▼ -31.0 pp |
| 2014 | 64.1% | CA$24.07 Million | CA$37.54 Million | CA$43.61 Million | CA$19.55 Million | ▲ +3.1 pp |
| 2013 | 61.0% | CA$20.41 Million | CA$33.44 Million | CA$40.55 Million | CA$20.14 Million | ▲ +4.0 pp |
| 2012 | 57.1% | CA$17.56 Million | CA$30.77 Million | CA$38.36 Million | CA$20.80 Million | ▼ -0.1 pp |
| 2011 | 57.1% | CA$16.84 Million | CA$29.47 Million | CA$36.39 Million | CA$19.55 Million | ▼ -3.2 pp |
| 2010 | 60.4% | CA$17.20 Million | CA$28.50 Million | CA$33.14 Million | CA$15.94 Million | ▼ -2.7 pp |
| 2009 | 63.1% | CA$16.85 Million | CA$26.70 Million | CA$30.75 Million | CA$13.90 Million | ▼ -2.9 pp |
| 2008 | 66.0% | CA$17.65 Million | CA$26.74 Million | CA$34.80 Million | CA$17.16 Million | ▲ +22.3 pp |
| 2007 | 43.7% | CA$9.56 Million | CA$21.85 Million | CA$31.12 Million | CA$21.56 Million | ▲ +10.9 pp |
| 2006 | 32.8% | CA$7.08 Million | CA$21.60 Million | CA$29.64 Million | CA$22.56 Million | ▼ -3.6 pp |
| 2005 | 36.4% | CA$7.43 Million | CA$20.42 Million | CA$24.84 Million | CA$17.41 Million | ▼ -0.8 pp |
| 2004 | 37.1% | CA$7.74 Million | CA$20.84 Million | CA$22.58 Million | CA$14.84 Million | ▲ +4.0 pp |
| 2003 | 33.1% | CA$6.84 Million | CA$20.63 Million | CA$20.30 Million | CA$13.47 Million | ▼ -2.3 pp |
| 2002 | 35.4% | CA$7.39 Million | CA$20.87 Million | CA$20.41 Million | CA$13.02 Million | ▲ +8.8 pp |
| 2001 | 26.6% | CA$5.31 Million | CA$19.95 Million | CA$21.57 Million | CA$16.26 Million | ▼ -13.1 pp |
| 2000 | 39.7% | CA$15.62 Million | CA$39.36 Million | CA$63.86 Million | CA$48.24 Million | ▼ -8.9 pp |
| 1999 | 48.6% | CA$17.70 Million | CA$36.40 Million | CA$50.30 Million | CA$32.60 Million | ▼ -7.8 pp |
| 1998 | 56.5% | CA$18.80 Million | CA$33.30 Million | CA$56.30 Million | CA$37.50 Million | ▼ -5.6 pp |
| 1997 | 62.1% | CA$18.50 Million | CA$29.80 Million | CA$45.30 Million | CA$26.80 Million | ▼ -8.9 pp |
| 1996 | 71.0% | CA$18.60 Million | CA$26.20 Million | CA$40.10 Million | CA$21.50 Million | — |