Abrdn Asia Focus PLC (AAS) — Working Capital to Net Assets Ratio
Abrdn Asia Focus PLC (AAS) has a Working Capital to Net Assets ratio of -3.4% as of January 2026. Working capital of GBX-20.43 Million (current assets of GBX4.48 Million minus current liabilities of GBX24.91 Million) is measured against net assets of GBX592.78 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See AAS defensive asset coverage days to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Abrdn Asia Focus PLC Working Capital to Net Assets (2004–2025)
This chart shows how Abrdn Asia Focus PLC's Working Capital to Net Assets ratio has evolved across 22 annual periods from 2004 to 2025. As of January 2026, the ratio stands at -3.4%, reflecting working capital of GBX-20.43 Million against net assets of GBX592.78 Million GBX. For the complete balance sheet picture, see total assets of Abrdn Asia Focus PLC.
Annual Working Capital to Net Assets for Abrdn Asia Focus PLC (2004–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Abrdn Asia Focus PLC from 2004 to 2025, covering 22 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. Check AAS asset resilience ratio to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 1.5% | GBX8.26 Million | GBX558.59 Million | GBX18.24 Million | GBX9.98 Million | ▼ -1.9 pp |
| 2024 | 3.4% | GBX17.13 Million | GBX502.26 Million | GBX19.62 Million | GBX2.48 Million | ▲ +2.1 pp |
| 2023 | 1.4% | GBX6.65 Million | GBX491.64 Million | GBX7.90 Million | GBX1.25 Million | ▼ -0.3 pp |
| 2022 | 1.6% | GBX7.65 Million | GBX464.40 Million | GBX10.52 Million | GBX2.86 Million | ▼ -1.5 pp |
| 2021 | 3.2% | GBX15.63 Million | GBX495.01 Million | GBX19.05 Million | GBX3.42 Million | ▲ +3.4 pp |
| 2020 | -0.3% | GBX-922.00K | GBX360.23 Million | GBX11.55 Million | GBX12.47 Million | ▼ -3.1 pp |
| 2019 | 2.8% | GBX12.49 Million | GBX441.01 Million | GBX12.86 Million | GBX371.00K | ▲ +0.2 pp |
| 2018 | 2.6% | GBX11.26 Million | GBX433.71 Million | GBX11.49 Million | GBX233.00K | ▲ +1.7 pp |
| 2017 | 0.9% | GBX3.83 Million | GBX430.11 Million | GBX4.07 Million | GBX238.00K | ▲ +0.7 pp |
| 2016 | 0.2% | GBX789.00K | GBX383.74 Million | GBX13.88 Million | GBX13.09 Million | ▼ -1.7 pp |
| 2015 | 1.9% | GBX6.67 Million | GBX343.97 Million | GBX6.70 Million | GBX30.00K | ▲ +0.4 pp |
| 2014 | 1.5% | GBX5.63 Million | GBX369.12 Million | GBX5.71 Million | GBX83.00K | ▼ -2.9 pp |
| 2013 | 4.4% | GBX16.78 Million | GBX382.93 Million | GBX17.27 Million | GBX481.00K | ▲ +2.1 pp |
| 2012 | 2.3% | GBX5.91 Million | GBX260.99 Million | GBX7.06 Million | GBX1.15 Million | ▲ +0.9 pp |
| 2011 | 1.3% | GBX3.20 Million | GBX239.97 Million | GBX3.59 Million | GBX397.00K | ▼ -1.3 pp |
| 2010 | 2.6% | GBX5.00 Million | GBX192.85 Million | GBX5.38 Million | GBX378.00K | ▲ +0.7 pp |
| 2009 | 1.9% | GBX2.31 Million | GBX121.96 Million | GBX2.65 Million | GBX345.00K | ▲ +0.7 pp |
| 2008 | 1.1% | GBX1.26 Million | GBX109.83 Million | GBX1.73 Million | GBX471.00K | ▼ -2.8 pp |
| 2007 | 4.0% | GBX5.25 Million | GBX131.68 Million | GBX5.89 Million | GBX644.00K | ▲ +0.7 pp |
| 2006 | 3.3% | GBX3.21 Million | GBX98.67 Million | GBX3.97 Million | GBX763.00K | ▲ +0.8 pp |
| 2005 | 2.4% | GBX2.00 Million | GBX83.08 Million | GBX2.65 Million | GBX654.00K | ▲ +2.7 pp |
| 2004 | -0.3% | GBX-144.00K | GBX52.33 Million | GBX1.37 Million | GBX1.52 Million | — |