Focus Graphite Inc (FMS) — Working Capital to Net Assets Ratio
Focus Graphite Inc (FMS) has a Working Capital to Net Assets ratio of 78.3% as of December 2025. Working capital of CA$-315.89K (current assets of CA$3.73 Million minus current liabilities of CA$4.05 Million) is measured against net assets of CA$-403.39K. A higher ratio indicates strong short-term liquidity financed by the equity base. See Focus Graphite Inc net asset quality index to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Focus Graphite Inc Working Capital to Net Assets (2006–2025)
This chart shows how Focus Graphite Inc's Working Capital to Net Assets ratio has evolved across 20 annual periods from 2006 to 2025. As of December 2025, the ratio stands at 78.3%, reflecting working capital of CA$-315.89K against net assets of CA$-403.39K CAD. Check FMS intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Focus Graphite Inc (2006–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Focus Graphite Inc from 2006 to 2025, covering 20 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 FMS market cap.
| Year | WC/NA Ratio | Working Capital (CAD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 97.6% | CA$-3.51 Million | CA$-3.60 Million | CA$670.30K | CA$4.18 Million | ▼ -0.8 pp |
| 2024 | 98.4% | CA$-5.39 Million | CA$-5.48 Million | CA$100.00K | CA$5.49 Million | ▲ +112.6 pp |
| 2023 | -14.2% | CA$-4.78 Million | CA$33.61 Million | CA$378.75K | CA$5.15 Million | ▼ -6.1 pp |
| 2022 | -8.1% | CA$-2.73 Million | CA$33.70 Million | CA$3.29 Million | CA$6.03 Million | ▼ -8.0 pp |
| 2021 | -0.1% | CA$-34.33K | CA$29.73 Million | CA$5.76 Million | CA$5.79 Million | ▲ +18.7 pp |
| 2020 | -18.8% | CA$-4.19 Million | CA$22.25 Million | CA$2.24 Million | CA$6.43 Million | ▲ +2.2 pp |
| 2019 | -21.0% | CA$-5.82 Million | CA$27.72 Million | CA$1.15 Million | CA$6.97 Million | ▼ -20.2 pp |
| 2018 | -0.8% | CA$-243.31K | CA$31.05 Million | CA$1.81 Million | CA$2.06 Million | ▼ -1.7 pp |
| 2017 | 0.9% | CA$255.15K | CA$26.93 Million | CA$1.87 Million | CA$1.61 Million | ▲ +2.9 pp |
| 2016 | -2.0% | CA$-513.98K | CA$26.31 Million | CA$1.95 Million | CA$2.47 Million | ▼ -0.9 pp |
| 2015 | -1.1% | CA$-268.76K | CA$25.59 Million | CA$1.43 Million | CA$1.70 Million | ▼ 0.0 pp |
| 2014 | -1.0% | CA$-270.46K | CA$26.55 Million | CA$3.32 Million | CA$3.59 Million | ▼ -34.4 pp |
| 2013 | 33.4% | CA$10.07 Million | CA$30.17 Million | CA$14.31 Million | CA$4.23 Million | ▼ -34.3 pp |
| 2012 | 67.6% | CA$16.56 Million | CA$24.48 Million | CA$21.54 Million | CA$4.98 Million | ▼ -13.8 pp |
| 2011 | 81.5% | CA$19.25 Million | CA$23.63 Million | CA$19.39 Million | CA$146.48K | ▲ +24.1 pp |
| 2010 | 57.4% | CA$733.66K | CA$1.28 Million | CA$975.14K | CA$241.48K | ▼ -42.6 pp |
| 2009 | 100.0% | CA$-137.04K | CA$-137.04K | CA$12.72K | CA$149.77K | ▲ +66.3 pp |
| 2008 | 33.7% | CA$-73.67K | CA$-218.46K | CA$10.20K | CA$83.86K | ▼ -66.3 pp |
| 2007 | 100.0% | CA$-62.48K | CA$-62.48K | CA$20.02K | CA$82.50K | ▲ +0.0 pp |
| 2006 | 100.0% | CA$-43.48K | CA$-43.48K | CA$20.02K | CA$63.50K | — |