West High Yield Resources Ltd (WHY) — Working Capital to Net Assets Ratio
West High Yield Resources Ltd (WHY) has a Working Capital to Net Assets ratio of 123.5% as of September 2025. Working capital of CA$-8.36 Million (current assets of CA$528.86K minus current liabilities of CA$8.89 Million) is measured against net assets of CA$-6.77 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See debt-free asset ratio of West High Yield Resources Ltd to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
West High Yield Resources Ltd Working Capital to Net Assets (2004–2024)
This chart shows how West High Yield Resources Ltd's Working Capital to Net Assets ratio has evolved across 21 annual periods from 2004 to 2024. As of September 2025, the ratio stands at 123.5%, reflecting working capital of CA$-8.36 Million against net assets of CA$-6.77 Million CAD. Check WHY tangible net assets ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for West High Yield Resources Ltd (2004–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for West High Yield Resources Ltd from 2004 to 2024, covering 21 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 West High Yield Resources Ltd stock valuation.
| Year | WC/NA Ratio | Working Capital (CAD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 125.6% | CA$-7.84 Million | CA$-6.24 Million | CA$340.81K | CA$8.18 Million | ▼ -12.8 pp |
| 2023 | 138.4% | CA$-5.79 Million | CA$-4.19 Million | CA$248.47K | CA$6.04 Million | ▼ -15.6 pp |
| 2022 | 154.0% | CA$-4.63 Million | CA$-3.01 Million | CA$1.23 Million | CA$5.86 Million | ▲ +59.9 pp |
| 2021 | 94.1% | CA$-3.35 Million | CA$-3.56 Million | CA$2.81 Million | CA$6.16 Million | ▼ -4.9 pp |
| 2020 | 99.0% | CA$-5.03 Million | CA$-5.08 Million | CA$80.95K | CA$5.11 Million | ▼ -4.1 pp |
| 2019 | 103.1% | CA$-4.38 Million | CA$-4.25 Million | CA$58.94K | CA$4.44 Million | ▼ -4.2 pp |
| 2018 | 107.3% | CA$-4.17 Million | CA$-3.89 Million | CA$115.53K | CA$4.28 Million | ▼ -3.5 pp |
| 2017 | 110.8% | CA$-3.25 Million | CA$-2.93 Million | CA$123.50K | CA$3.37 Million | ▼ -10.5 pp |
| 2016 | 121.3% | CA$-2.55 Million | CA$-2.10 Million | CA$64.95K | CA$2.61 Million | ▼ -459.8 pp |
| 2015 | 581.1% | CA$-1.85 Million | CA$-317.74K | CA$79.03K | CA$1.93 Million | ▲ +5081.3 pp |
| 2014 | -4500.2% | CA$-1.45 Million | CA$32.26K | CA$202.56K | CA$1.65 Million | ▼ -4111.7 pp |
| 2013 | -388.5% | CA$-1.20 Million | CA$307.76K | CA$423.96K | CA$1.62 Million | ▼ -99.0 pp |
| 2012 | -289.6% | CA$-1.10 Million | CA$378.39K | CA$571.66K | CA$1.67 Million | ▼ -108.0 pp |
| 2011 | -181.5% | CA$-944.99K | CA$520.56K | CA$579.42K | CA$1.52 Million | ▲ +131.7 pp |
| 2010 | -313.2% | CA$-1.16 Million | CA$369.07K | CA$421.17K | CA$1.58 Million | ▼ -310.2 pp |
| 2009 | -3.0% | CA$-46.19K | CA$1.53 Million | CA$208.07K | CA$254.26K | ▼ -28.3 pp |
| 2008 | 25.3% | CA$537.93K | CA$2.13 Million | CA$615.92K | CA$77.99K | ▼ -37.8 pp |
| 2007 | 63.1% | CA$2.70 Million | CA$4.29 Million | CA$2.85 Million | CA$143.52K | ▲ +7.2 pp |
| 2006 | 55.9% | CA$1.66 Million | CA$2.96 Million | CA$1.80 Million | CA$140.79K | ▼ -408.4 pp |
| 2005 | 464.3% | CA$-1.61 Million | CA$-347.35K | CA$353.62K | CA$1.97 Million | ▼ -20.3 pp |
| 2004 | 484.6% | CA$-1.60 Million | CA$-329.26K | CA$14.82K | CA$1.61 Million | — |