Smith & Nephew PLC (SN) — Defensive Interval Ratio

Latest as of June 2026: 271 days

Smith & Nephew PLC (SN) has a Defensive Interval Ratio of 271 days as of June 2026. Defensive assets of GBX1.53 Billion (cash GBX-, short-term investments GBX-, receivables GBX1.53 Billion) cover 271 days of daily cash needs of GBX5.65 Million/day.

Defensive Interval Ratio

271 days
Days of operational coverage

Defensive Assets

GBX1.53 Billion
Cash + ST Investments + Receivables

Daily Cash Need

GBX5.65 Million
Current Liabilities ÷ 365

Current Liabilities

GBX2.06 Billion
GBX

Smith & Nephew PLC Defensive Interval Ratio (1985–2025)

This chart shows how Smith & Nephew PLC's Defensive Interval Ratio has evolved across 41 annual periods from 1985 to 2025. As of June 2026, the ratio stands at 271 days, meaning defensive assets of GBX1.53 Billion can fund 271 days of operations without new revenue. For the complete balance sheet picture, see SN current and non-current assets.

Annual Defensive Interval Ratio for Smith & Nephew PLC (1985–2025)

The table below presents the year-by-year Defensive Interval Ratio for Smith & Nephew PLC from 1985 to 2025, covering 41 annual filings. Each row shows defensive assets, daily cash need, the DIR in days, and the change in days compared to the prior year. See SN current assets to equity ratio to evaluate short-term liquidity relative to the company's equity base.

Year DIR (days) Defensive Assets (GBX) Daily Cash Need Cash ST Investments Change (days)
2025 327 days GBX1.43 Billion GBX4.37 Million/day GBX- GBX- ▲ +39 days
2024 288 days GBX1.21 Billion GBX4.19 Million/day GBX- GBX- ▲ +129 days
2023 159 days GBX990.00 Million GBX6.22 Million/day GBX- GBX-69.00 Million ▼ -59 days
2022 219 days GBX1.03 Billion GBX4.70 Million/day GBX- GBX- ▲ +83 days
2021 135 days GBX789.00 Million GBX5.84 Million/day GBX- GBX-182.00 Million ▼ -33 days
2020 168 days GBX778.00 Million GBX4.62 Million/day GBX- GBX-133.00 Million ▼ -60 days
2019 228 days GBX976.00 Million GBX4.28 Million/day GBX- GBX-106.00 Million ▼ -24 days
2018 252 days GBX1.01 Billion GBX4.01 Million/day GBX- GBX-92.00 Million ▼ -17 days
2017 270 days GBX994.00 Million GBX3.69 Million/day GBX- GBX-62.00 Million ▲ +2 days
2016 268 days GBX988.00 Million GBX3.69 Million/day GBX- GBX- ▲ +12 days
2015 255 days GBX940.00 Million GBX3.68 Million/day GBX- GBX1.00 Million ▼ -49 days
2014 304 days GBX968.00 Million GBX3.18 Million/day GBX- GBX- ▼ -14 days
2013 318 days GBX935.00 Million GBX2.94 Million/day GBX- GBX- ▼ -161 days
2012 479 days GBX1.22 Billion GBX2.55 Million/day GBX- GBX167.00 Million ▲ +107 days
2011 371 days GBX1.16 Billion GBX3.12 Million/day GBX- GBX142.00 Million ▼ -2 days
2010 374 days GBX936.00 Million GBX2.50 Million/day GBX- GBX- ▼ -32 days
2009 406 days GBX960.00 Million GBX2.36 Million/day GBX- GBX14.00 Million ▲ +406 days
2008 0 days GBX-462.40 GBX2.65 Million/day GBX- GBX- ▼ -2 days
2007 2 days GBX14.00 Million GBX6.27 Million/day GBX- GBX- ▲ +2 days
2006 0 days GBX1.23K GBX2.24 Million/day GBX- GBX- ▼ -221 days
2005 221 days GBX614.00 Million GBX2.77 Million/day GBX- GBX133.00 Million ▼ -121 days
2004 342 days GBX777.42 Million GBX2.27 Million/day GBX- GBX192.27 Million ▼ -200 days
2003 542 days GBX841.39 Million GBX1.55 Million/day GBX- GBX342.86 Million ▲ +542 days
2002 0 days GBX18.36K GBX1.39 Million/day GBX- GBX- ▼ -224 days
2001 224 days GBX383.27 Million GBX1.71 Million/day GBX- GBX- ▲ +224 days
2000 0 days GBX39.26K GBX1.65 Million/day GBX- GBX- ▲ +0 days
1999 0 days GBX1.00 GBX1.64 Million/day GBX- GBX- ▼ 0 days
1998 0 days GBX230.51K GBX1.71 Million/day GBX- GBX- ▲ +0 days
1997 0 days GBX2.00 GBX1.62 Million/day GBX- GBX- ▼ -242 days
1996 242 days GBX409.97 Million GBX1.69 Million/day GBX- GBX- ▼ -36 days
1995 278 days GBX420.30 Million GBX1.51 Million/day GBX- GBX1.24 Million ▲ +276 days
1994 2 days GBX2.97 Million GBX1.43 Million/day GBX- GBX2.97 Million ▼ -180 days
1993 182 days GBX349.83 Million GBX1.92 Million/day GBX- GBX2.96 Million ▼ -18 days
1992 200 days GBX362.34 Million GBX1.81 Million/day GBX- GBX- ▼ -3 days
1991 202 days GBX413.53 Million GBX2.04 Million/day GBX- GBX15.72 Million ▼ -34 days
1990 236 days GBX476.25 Million GBX2.01 Million/day GBX- GBX114.00 Million ▲ +168 days
1989 68 days GBX125.00 Million GBX1.83 Million/day GBX- GBX125.00 Million ▲ +19 days
1988 50 days GBX73.34 Million GBX1.47 Million/day GBX- GBX73.34 Million ▼ -217 days
1987 267 days GBX354.86 Million GBX1.33 Million/day GBX- GBX105.86 Million ▲ +31 days
1986 236 days GBX240.83 Million GBX1.02 Million/day GBX- GBX54.70 Million ▼ -90 days
1985 326 days GBX188.01 Million GBX577.05K/day GBX- GBX53.88 Million
DIR = (Cash + Short-term Investments + Net Receivables) / (Daily Cash Expenses)