Baillie Gifford UK Growth Fund PLC (BGUK) - Net Assets

Latest as of April 2026: GBX245.59 Million GBX ≈ $29.88K USD

Based on the latest financial reports, Baillie Gifford UK Growth Fund PLC (BGUK) has net assets worth GBX245.59 Million GBX (≈ $29.88K USD) as of April 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX270.79 Million ≈ $32.95K USD) and total liabilities (GBX25.21 Million ≈ $3.07K USD). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check Baillie Gifford UK Growth Fund PLC strategic capital allocation to assess the company's strategic physical and investment asset allocation.

Key Net Assets Metrics

Metric	Value
Current Net Assets	GBX245.59 Million
% of Total Assets	90.69%
Annual Growth Rate	-1.51%
5-Year Change	-18.93%
10-Year Change	-19.31%
Growth Volatility	19.4

Baillie Gifford UK Growth Fund PLC - Net Assets Trend (2000–2026)

This chart illustrates how Baillie Gifford UK Growth Fund PLC's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see market cap of Baillie Gifford UK Growth Fund PLC.

Annual Net Assets for Baillie Gifford UK Growth Fund PLC (2000–2026)

The table below shows the annual net assets of Baillie Gifford UK Growth Fund PLC from 2000 to 2026. Also explore Baillie Gifford UK Growth Fund PLC annual equity growth to track the company's year-over-year net asset growth rate.

Year	Net Assets	Change
2026-04-30	GBX245.59 Million ≈ $29.88K	-5.58%
2025-04-30	GBX260.09 Million ≈ $31.65K	-8.15%
2024-04-30	GBX283.15 Million ≈ $34.45K	-3.83%
2023-04-30	GBX294.42 Million ≈ $35.82K	-2.81%
2022-04-30	GBX302.93 Million ≈ $36.86K	-16.56%
2021-04-30	GBX363.05 Million ≈ $44.17K	+37.70%
2020-04-30	GBX263.66 Million ≈ $32.08K	-13.76%
2019-04-30	GBX305.74 Million ≈ $37.20K	-2.09%
2018-04-30	GBX312.25 Million ≈ $37.99K	+2.59%
2017-04-30	GBX304.37 Million ≈ $37.03K	+10.73%
2016-04-30	GBX274.88 Million ≈ $33.44K	-8.02%
2015-04-30	GBX298.84 Million ≈ $36.36K	-1.35%
2014-04-30	GBX302.92 Million ≈ $36.86K	+9.72%
2013-04-30	GBX276.07 Million ≈ $33.59K	+23.14%
2012-04-30	GBX224.20 Million ≈ $27.28K	-3.70%
2011-04-30	GBX232.83 Million ≈ $28.33K	+17.75%
2010-04-30	GBX197.73 Million ≈ $24.06K	+39.45%
2009-04-30	GBX141.79 Million ≈ $17.25K	-38.59%
2008-04-30	GBX230.88 Million ≈ $28.09K	-5.57%
2007-04-30	GBX244.50 Million ≈ $29.75K	+6.71%
2006-04-30	GBX229.13 Million ≈ $27.88K	+27.80%
2005-04-30	GBX179.29 Million ≈ $21.82K	+3.60%
2004-04-30	GBX173.06 Million ≈ $21.06K	+22.15%
2003-04-30	GBX141.69 Million ≈ $17.24K	-32.53%
2002-04-30	GBX210.00 Million ≈ $25.55K	-27.17%
2001-04-30	GBX288.34 Million ≈ $35.08K	-21.00%
2000-04-30	GBX364.98 Million ≈ $44.41K	--

Equity Component Analysis

This analysis shows how different components contribute to Baillie Gifford UK Growth Fund PLC's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.

Equity Composition Insights

Retained earnings have grown by 303.9% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (April 2026)

Component	Amount	Percentage
Retained Earnings	GBX17.90 Million	7.29%
Common Stock	GBX40.23 Million	16.38%
Other Comprehensive Income	GBX175.79 Million	71.58%
Other Components	GBX11.66 Million	4.75%
Total Equity	GBX245.59 Million	100.00%

Baillie Gifford UK Growth Fund PLC Competitors by Market Cap

The table below lists competitors of Baillie Gifford UK Growth Fund PLC ranked by their market capitalization.

Company	Market Cap
Hansa Trust LSE:HAN	$2.75 Million
ImagineAR Inc F:GMS1	$2.75 Million
Unity Biotechnology Inc NASDAQ:UBX	$2.75 Million
Tlou Energy Ltd AU:TOU	$2.76 Million
Vaxtex Cotfab Limited NSE:VCL	$2.74 Million
Linkage Global Inc Ordinary Shares NASDAQ:LGCB	$2.74 Million
Teneo AI AB ST:TENEO	$2.74 Million
Leslies Inc NASDAQ:LESL	$2.74 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Baillie Gifford UK Growth Fund PLC's equity between the two most recent reporting periods.

Equity Growth Insights

From 2025 to 2026, total equity changed from 260,088,000 to 245,585,000, a change of -14,503,000 (-5.6%).
Net income of 34,737,000 contributed positively to equity growth.
Dividend payments of 7,082,000 reduced retained earnings.
Share repurchases of 42,452,000 reduced equity.
Other comprehensive income decreased equity by 14,853,000.
Other factors increased equity by 15,147,000.

Equity Change Factors (2025 to 2026)

Factor	Impact	Contribution
Net Income	GBX34.74 Million	+14.14%
Dividends Paid	GBX7.08 Million	-2.88%
Share Repurchases	GBX42.45 Million	-17.29%
Other Comprehensive Income	GBX-14.85 Million	-6.05%
Other Changes	GBX15.15 Million	+6.17%
Total Change	GBX-	-5.58%

Book Value vs Market Value Analysis

This analysis compares Baillie Gifford UK Growth Fund PLC's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.

Valuation Insights

Current price-to-book ratio: 103.47x
The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
The price-to-book ratio has decreased from 252.85x to 103.47x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2003-04-30	GBX0.84	GBX213.00	x
2004-04-30	GBX1.03	GBX213.00	x
2005-04-30	GBX1.08	GBX213.00	x
2006-04-30	GBX1.39	GBX213.00	x
2007-04-30	GBX1.51	GBX213.00	x
2008-04-30	GBX1.44	GBX213.00	x
2009-04-30	GBX0.90	GBX213.00	x
2010-04-30	GBX1.26	GBX213.00	x
2011-04-30	GBX1.49	GBX213.00	x
2012-04-30	GBX1.40	GBX213.00	x
2013-04-30	GBX1.72	GBX213.00	x
2014-04-30	GBX1.88	GBX213.00	x
2015-04-30	GBX1.86	GBX213.00	x
2016-04-30	GBX1.71	GBX213.00	x
2017-04-30	GBX1.92	GBX213.00	x
2018-04-30	GBX2.03	GBX213.00	x
2019-04-30	GBX2.03	GBX213.00	x
2020-04-30	GBX1.75	GBX213.00	x
2021-04-30	GBX2.40	GBX213.00	x
2022-04-30	GBX1.97	GBX213.00	x
2023-04-30	GBX1.94	GBX213.00	x
2024-04-30	GBX1.90	GBX213.00	x
2025-04-30	GBX1.85	GBX213.00	x
2026-04-30	GBX2.06	GBX213.00	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Baillie Gifford UK Growth Fund PLC utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.

Capital Efficiency Insights

Current Return on Equity (ROE): 14.14%
The company shows good efficiency in utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 91.43%
• Asset Turnover: 0.14x
• Equity Multiplier: 1.10x
Recent ROE (14.14%) is above the historical average (5.06%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2004	21.07%	94.58%	0.20x	1.12x	GBX19.15 Million
2005	6.77%	83.52%	0.07x	1.14x	GBX-5.78 Million
2006	24.29%	95.46%	0.23x	1.13x	GBX32.74 Million
2007	12.21%	90.50%	0.12x	1.16x	GBX5.40 Million
2008	-5.67%	0.00%	-0.05x	1.21x	GBX-35.29 Million
2009	-54.99%	0.00%	-0.44x	1.25x	GBX-91.92 Million
2010	33.09%	99.65%	0.29x	1.13x	GBX45.51 Million
2011	15.72%	98.50%	0.14x	1.11x	GBX13.29 Million
2012	-4.11%	0.00%	-0.03x	1.11x	GBX-31.64 Million
2013	21.21%	99.21%	0.20x	1.09x	GBX30.93 Million
2014	11.25%	98.48%	0.10x	1.13x	GBX3.79 Million
2015	1.73%	89.72%	0.02x	1.00x	GBX-24.71 Million
2016	-4.83%	0.00%	-0.05x	1.01x	GBX-40.77 Million
2017	15.07%	99.18%	0.15x	1.01x	GBX15.44 Million
2018	8.15%	98.40%	0.08x	1.04x	GBX-5.77 Million
2019	0.08%	27.17%	0.00x	1.00x	GBX-30.32 Million
2020	-14.27%	0.00%	-0.14x	1.00x	GBX-64.00 Million
2021	27.09%	99.56%	0.27x	1.01x	GBX62.06 Million
2022	-19.00%	0.00%	-0.18x	1.02x	GBX-87.84 Million
2023	0.76%	80.81%	0.01x	1.05x	GBX-27.20 Million
2024	0.14%	11.12%	0.01x	1.06x	GBX-27.93 Million
2025	6.50%	89.84%	0.07x	1.10x	GBX-9.11 Million
2026	14.14%	91.43%	0.14x	1.10x	GBX10.18 Million

Industry Comparison

This section compares Baillie Gifford UK Growth Fund PLC's net assets metrics with peer companies in the Asset Management industry.

Industry Context

Industry: Asset Management
Average net assets among peers: $867,454,800
Average return on equity (ROE) among peers: 10.15%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Baillie Gifford UK Growth Fund PLC (BGUK)	GBX245.59 Million	21.07%	0.10x	$2.75 Million
3I Infrastructure PLC (3IN)	$2.39 Billion	8.62%	0.01x	$43.77 Million
Albion Enterprise VCT PLC (AAEV)	$61.87 Million	11.55%	0.03x	$3.28 Million
abrdn Asian Income Fund Limited (AAIF)	$403.40 Million	9.84%	0.09x	$5.72 Million
Abrdn Asia Focus PLC (AAS)	$441.01 Million	6.12%	0.13x	$7.76 Million
Albion Technology & General VCT PLC (AATG)	$15.48 Million	2.84%	0.02x	$3.13 Million
Abrdn PLC (ABDN)	$4.35 Billion	32.72%	39.64x	$53.44 Million
Aberdeen Diversified Income and Growth Trust PLC (ADIG)	$418.35 Million	13.37%	0.26x	$450.86K
Aquila Energy Efficiency Trust PLC (AEET)	$95.23 Million	0.14%	0.02x	$238.80K
Aquila European Renewables Income PLC (AERI)	$372.54 Million	-8.03%	0.00x	$64.28 Million
Artemis UK Future Leaders plc (AFL)	$127.67 Million	24.33%	0.02x	$462.59

About Baillie Gifford UK Growth Fund PLC

LSE:BGUK UK Asset Management

Market Cap

$2.75 Million

GBX22.58 Billion GBX

Market Cap Rank

#29694 Global

#618 in UK

Share Price

GBX213.00

Change (1 day)

+0.00%

52-Week Range

GBX184.00 - GBX231.00

All Time High

GBX236.02