J Smart Co Contractors PLC (SMJ) — Net Asset Quality Index
J Smart Co Contractors PLC (SMJ) has a Net Asset Quality Index of 85.3% as of January 2026. This metric measures the proportion of total assets financed by shareholders' equity — total assets of GBX152.08 Million minus total liabilities of GBX22.40 Million yields net assets of GBX129.68 Million. A higher index indicates a stronger, lower-leverage balance sheet. Check financial resilience of J Smart Co Contractors PLC to evaluate the company's liquid asset resilience ratio.
Quality Index
Net Assets
Total Assets
Total Liabilities
J Smart Co Contractors PLC Net Asset Quality Index Over Time (1986–2025)
This chart shows how J Smart Co Contractors PLC's Net Asset Quality Index has evolved across 40 annual periods from 1986 to 2025. As of January 2026, the index stands at 85.3%, representing net assets of GBX129.68 Million against total assets of GBX152.08 Million GBX. See SMJ net working capital ratio to evaluate short-term liquidity relative to the company's equity base.
Annual Net Asset Quality Index for J Smart Co Contractors PLC (1986–2025)
The table below presents the year-by-year Net Asset Quality Index for J Smart Co Contractors PLC from 1986 to 2025, covering 40 annual filings. Each row shows total assets, total liabilities, net assets, the quality index percentage, and the change in percentage points compared to the prior year. For market capitalisation and the full company profile, see market cap of J Smart Co Contractors PLC.
| Year | Quality Index | Net Assets (GBX) | Total Assets | Total Liabilities | Change (pp) |
|---|---|---|---|---|---|
| 2025 | 82.5% | GBX130.60 Million | GBX158.34 Million | GBX27.73 Million | ▼ -3.7 pp |
| 2024 | 86.2% | GBX126.31 Million | GBX146.50 Million | GBX20.18 Million | ▲ +1.4 pp |
| 2023 | 84.8% | GBX125.47 Million | GBX147.93 Million | GBX22.46 Million | ▼ -0.3 pp |
| 2022 | 85.1% | GBX124.68 Million | GBX146.46 Million | GBX21.78 Million | ▲ +0.1 pp |
| 2021 | 85.0% | GBX113.38 Million | GBX133.39 Million | GBX20.01 Million | ▼ -1.3 pp |
| 2020 | 86.3% | GBX99.26 Million | GBX114.98 Million | GBX15.72 Million | ▲ +1.6 pp |
| 2019 | 84.7% | GBX100.28 Million | GBX118.42 Million | GBX18.14 Million | ▲ +0.1 pp |
| 2018 | 84.6% | GBX96.59 Million | GBX114.14 Million | GBX17.55 Million | ▼ -1.4 pp |
| 2017 | 86.0% | GBX93.86 Million | GBX109.12 Million | GBX15.26 Million | ▲ +3.9 pp |
| 2016 | 82.2% | GBX88.84 Million | GBX108.13 Million | GBX19.29 Million | ▼ -0.6 pp |
| 2015 | 82.7% | GBX88.95 Million | GBX107.50 Million | GBX18.55 Million | ▼ -3.1 pp |
| 2014 | 85.9% | GBX88.48 Million | GBX103.06 Million | GBX14.58 Million | ▲ +0.2 pp |
| 2013 | 85.6% | GBX91.12 Million | GBX106.43 Million | GBX15.31 Million | ▼ -2.7 pp |
| 2012 | 88.3% | GBX91.31 Million | GBX103.44 Million | GBX12.13 Million | ▲ +4.2 pp |
| 2011 | 84.1% | GBX97.56 Million | GBX115.98 Million | GBX18.42 Million | ▲ +1.7 pp |
| 2010 | 82.5% | GBX96.54 Million | GBX117.09 Million | GBX20.55 Million | ▲ +3.8 pp |
| 2009 | 78.7% | GBX92.31 Million | GBX117.35 Million | GBX25.04 Million | ▼ -3.1 pp |
| 2008 | 81.7% | GBX97.31 Million | GBX119.09 Million | GBX21.78 Million | ▼ -1.7 pp |
| 2007 | 83.5% | GBX92.14 Million | GBX110.39 Million | GBX18.26 Million | ▲ +4.7 pp |
| 2006 | 78.8% | GBX84.08 Million | GBX106.69 Million | GBX22.61 Million | ▲ +0.4 pp |
| 2005 | 78.4% | GBX74.60 Million | GBX95.09 Million | GBX20.49 Million | ▼ -15.2 pp |
| 2004 | 93.7% | GBX73.91 Million | GBX78.89 Million | GBX4.98 Million | ▲ +3.0 pp |
| 2003 | 90.7% | GBX67.99 Million | GBX74.96 Million | GBX6.96 Million | ▲ +7.3 pp |
| 2002 | 83.4% | GBX60.96 Million | GBX73.08 Million | GBX12.11 Million | ▼ -5.5 pp |
| 2001 | 88.9% | GBX56.90 Million | GBX63.98 Million | GBX7.09 Million | ▼ -3.8 pp |
| 2000 | 92.7% | GBX53.45 Million | GBX57.66 Million | GBX4.22 Million | ▲ +1.4 pp |
| 1999 | 91.3% | GBX45.99 Million | GBX50.40 Million | GBX4.40 Million | ▲ +2.5 pp |
| 1998 | 88.8% | GBX41.26 Million | GBX46.45 Million | GBX5.19 Million | ▲ +1.5 pp |
| 1997 | 87.4% | GBX38.72 Million | GBX44.33 Million | GBX5.61 Million | ▲ +3.0 pp |
| 1996 | 84.4% | GBX35.94 Million | GBX42.60 Million | GBX6.67 Million | ▲ +3.6 pp |
| 1995 | 80.8% | GBX33.36 Million | GBX41.30 Million | GBX7.94 Million | ▲ +1.0 pp |
| 1994 | 79.8% | GBX31.21 Million | GBX39.14 Million | GBX7.92 Million | ▲ +0.5 pp |
| 1993 | 79.3% | GBX29.88 Million | GBX37.70 Million | GBX7.82 Million | ▲ +1.3 pp |
| 1992 | 78.0% | GBX28.90 Million | GBX37.05 Million | GBX8.16 Million | ▼ -6.9 pp |
| 1991 | 84.9% | GBX26.82 Million | GBX31.60 Million | GBX4.78 Million | ▲ +2.1 pp |
| 1990 | 82.8% | GBX21.82 Million | GBX26.36 Million | GBX4.54 Million | ▲ +1.4 pp |
| 1989 | 81.3% | GBX17.73 Million | GBX21.79 Million | GBX4.07 Million | ▲ +1.8 pp |
| 1988 | 79.6% | GBX14.21 Million | GBX17.86 Million | GBX3.65 Million | ▼ -2.8 pp |
| 1987 | 82.4% | GBX11.81 Million | GBX14.34 Million | GBX2.52 Million | ▲ +0.9 pp |
| 1986 | 81.5% | GBX11.11 Million | GBX13.63 Million | GBX2.52 Million | — |