WH Smith PLC (SMWH) — Net Asset Quality Index
WH Smith PLC (SMWH) has a Net Asset Quality Index of 13.4% as of August 2025. This metric measures the proportion of total assets financed by shareholders' equity — total assets of GBX1.46 Billion minus total liabilities of GBX1.26 Billion yields net assets of GBX195.00 Million. A higher index indicates a stronger, lower-leverage balance sheet. Check WH Smith PLC asset resilience ratio to evaluate the company's liquid asset resilience ratio.
Quality Index
Net Assets
Total Assets
Total Liabilities
WH Smith PLC Net Asset Quality Index Over Time (2000–2025)
This chart shows how WH Smith PLC's Net Asset Quality Index has evolved across 26 annual periods from 2000 to 2025. As of August 2025, the index stands at 13.4%, representing net assets of GBX195.00 Million against total assets of GBX1.46 Billion GBX. See SMWH working capital ratio to evaluate short-term liquidity relative to the company's equity base.
Annual Net Asset Quality Index for WH Smith PLC (2000–2025)
The table below presents the year-by-year Net Asset Quality Index for WH Smith PLC from 2000 to 2025, covering 26 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 WH Smith PLC market cap and net worth.
| Year | Quality Index | Net Assets (GBX) | Total Assets | Total Liabilities | Change (pp) |
|---|---|---|---|---|---|
| 2025 | 13.4% | GBX195.00 Million | GBX1.46 Billion | GBX1.26 Billion | ▼ -10.5 pp |
| 2024 | 23.9% | GBX446.00 Million | GBX1.87 Billion | GBX1.42 Billion | ▲ +3.3 pp |
| 2023 | 20.6% | GBX340.00 Million | GBX1.65 Billion | GBX1.31 Billion | ▲ +4.6 pp |
| 2022 | 16.0% | GBX271.00 Million | GBX1.69 Billion | GBX1.42 Billion | ▲ +5.4 pp |
| 2021 | 10.6% | GBX143.00 Million | GBX1.35 Billion | GBX1.21 Billion | ▼ -5.1 pp |
| 2020 | 15.7% | GBX227.00 Million | GBX1.45 Billion | GBX1.22 Billion | ▼ -16.1 pp |
| 2019 | 31.8% | GBX237.00 Million | GBX746.00 Million | GBX509.00 Million | ▼ -8.4 pp |
| 2018 | 40.2% | GBX212.00 Million | GBX528.00 Million | GBX316.00 Million | ▲ +1.8 pp |
| 2017 | 38.3% | GBX187.00 Million | GBX488.00 Million | GBX301.00 Million | ▲ +2.6 pp |
| 2016 | 35.7% | GBX168.00 Million | GBX470.00 Million | GBX302.00 Million | ▲ +3.5 pp |
| 2015 | 32.2% | GBX147.00 Million | GBX456.00 Million | GBX309.00 Million | ▲ +10.1 pp |
| 2014 | 22.1% | GBX101.00 Million | GBX457.00 Million | GBX356.00 Million | ▲ +0.1 pp |
| 2013 | 22.0% | GBX102.00 Million | GBX463.00 Million | GBX361.00 Million | ▼ -9.9 pp |
| 2012 | 31.9% | GBX149.00 Million | GBX467.00 Million | GBX318.00 Million | ▼ -0.8 pp |
| 2011 | 32.7% | GBX156.00 Million | GBX477.00 Million | GBX321.00 Million | ▼ -3.6 pp |
| 2010 | 36.3% | GBX186.00 Million | GBX513.00 Million | GBX327.00 Million | ▼ -1.8 pp |
| 2009 | 38.1% | GBX188.00 Million | GBX494.00 Million | GBX306.00 Million | ▲ +5.1 pp |
| 2008 | 33.0% | GBX161.00 Million | GBX488.00 Million | GBX327.00 Million | ▼ -10.9 pp |
| 2007 | 43.9% | GBX227.00 Million | GBX517.00 Million | GBX290.00 Million | ▲ +12.0 pp |
| 2006 | 31.9% | GBX168.00 Million | GBX526.00 Million | GBX358.00 Million | ▲ +12.6 pp |
| 2005 | 19.4% | GBX105.00 Million | GBX542.00 Million | GBX437.00 Million | ▼ -10.4 pp |
| 2004 | 29.7% | GBX256.00 Million | GBX861.00 Million | GBX605.00 Million | ▼ -10.4 pp |
| 2003 | 40.2% | GBX435.00 Million | GBX1.08 Billion | GBX648.00 Million | ▼ -14.1 pp |
| 2002 | 54.3% | GBX614.00 Million | GBX1.13 Billion | GBX517.00 Million | ▼ -0.4 pp |
| 2001 | 54.7% | GBX631.00 Million | GBX1.15 Billion | GBX523.00 Million | ▼ -3.1 pp |
| 2000 | 57.8% | GBX604.00 Million | GBX1.04 Billion | GBX441.00 Million | — |