Sigma Lithium Resources Corp (SGML) — Working Capital to Net Assets Ratio
Sigma Lithium Resources Corp (SGML) has a Working Capital to Net Assets ratio of -267.0% as of December 2025. Working capital of CA$-151.22 Million (current assets of CA$49.25 Million minus current liabilities of CA$200.47 Million) is measured against net assets of CA$56.63 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Sigma Lithium Resources Corp (SGML) flexibility index to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Sigma Lithium Resources Corp Working Capital to Net Assets (2017–2025)
This chart shows how Sigma Lithium Resources Corp's Working Capital to Net Assets ratio has evolved across 9 annual periods from 2017 to 2025. As of December 2025, the ratio stands at -267.0%, reflecting working capital of CA$-151.22 Million against net assets of CA$56.63 Million CAD. See SGML days of operational coverage to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Sigma Lithium Resources Corp (2017–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Sigma Lithium Resources Corp from 2017 to 2025, covering 9 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see Sigma Lithium Resources Corp (SGML) market capitalisation.
| Year | WC/NA Ratio | Working Capital (CAD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -267.0% | CA$-151.22 Million | CA$56.63 Million | CA$49.25 Million | CA$200.47 Million | ▼ -249.7 pp |
| 2024 | -17.3% | CA$-23.02 Million | CA$132.83 Million | CA$133.45 Million | CA$156.47 Million | ▼ -26.8 pp |
| 2023 | 9.5% | CA$20.30 Million | CA$214.28 Million | CA$142.68 Million | CA$122.37 Million | ▼ -32.6 pp |
| 2022 | 42.1% | CA$77.05 Million | CA$183.11 Million | CA$114.49 Million | CA$37.44 Million | ▼ -39.4 pp |
| 2021 | 81.5% | CA$150.78 Million | CA$185.06 Million | CA$155.11 Million | CA$4.33 Million | ▲ +48.8 pp |
| 2020 | 32.7% | CA$7.12 Million | CA$21.76 Million | CA$14.05 Million | CA$6.93 Million | ▲ +88.6 pp |
| 2019 | -55.9% | CA$-4.89 Million | CA$8.74 Million | CA$483.87K | CA$5.37 Million | ▼ -48.3 pp |
| 2018 | -7.6% | CA$-866.87K | CA$11.38 Million | CA$4.52 Million | CA$5.38 Million | ▼ -101.3 pp |
| 2017 | 93.7% | CA$-14.20 Million | CA$-15.15 Million | CA$338.00K | CA$14.54 Million | — |