Abrdn UK Smaller Companies Growth Trust PLC Working Capital to Net Assets Ratio
Abrdn UK Smaller Companies Growth Trust PLC working capital to net assets ratio. Abrdn UK Smaller Companies Growth Trust PLC (AUSC) has a Working Capital to Net Assets ratio of -10.4% as of December 2025. Working capital of GBX-29.74 Million (current assets of GBX10.26 Million minus current liabilities of GBX40.00 Million) is measured against net assets of GBX285.19 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. Check Abrdn UK Smaller Companies Growth Trust (AUSC) tangible equity ratio to evaluate the tangible quality of the company's equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of Abrdn UK Smaller Companies Growth Trust PLC (2004–2025)
Working capital to net assets ratio of Abrdn UK Smaller Companies Growth Trust PLC from 2004 to 2025. This chart shows how Abrdn UK Smaller Companies Growth Trust PLC's Working Capital to Net Assets ratio has evolved across 22 annual periods from 2004 to 2025. As of December 2025, the ratio stands at -10.4%, reflecting working capital of GBX-29.74 Million against net assets of GBX285.19 Million GBX. See operational self-sufficiency of Abrdn UK Smaller Companies Growth Trust to measure how many days the company can operate on defensive assets alone.
Abrdn UK Smaller Companies Growth Trust PLC Working Capital to Net Assets Ratio by Year (2004–2025)
Abrdn UK Smaller Companies Growth Trust PLC working capital to net assets ratio by year from 2004 to 2025. The table below presents the year-by-year Working Capital to Net Assets ratio for Abrdn UK Smaller Companies Growth Trust 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. For the complete balance sheet picture, see Abrdn UK Smaller Companies Growth Trust (AUSC) total assets.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 4.3% | GBX15.35 Million | GBX359.19 Million | GBX17.16 Million | GBX1.81 Million | ▲ +10.0 pp |
| 2024 | -5.7% | GBX-23.58 Million | GBX413.09 Million | GBX18.48 Million | GBX42.06 Million | ▼ -2.9 pp |
| 2023 | -2.8% | GBX-11.82 Million | GBX426.59 Million | GBX16.06 Million | GBX27.88 Million | ▲ +2.3 pp |
| 2022 | -5.1% | GBX-25.53 Million | GBX498.61 Million | GBX17.41 Million | GBX42.94 Million | ▼ -8.3 pp |
| 2021 | 3.2% | GBX23.19 Million | GBX728.25 Million | GBX24.97 Million | GBX1.77 Million | ▼ -1.7 pp |
| 2020 | 4.9% | GBX25.95 Million | GBX528.08 Million | GBX27.39 Million | GBX1.44 Million | ▲ +1.8 pp |
| 2019 | 3.1% | GBX16.66 Million | GBX542.69 Million | GBX18.43 Million | GBX1.76 Million | ▲ +3.2 pp |
| 2018 | -0.2% | GBX-689.00K | GBX408.27 Million | GBX1.58 Million | GBX2.27 Million | ▼ -0.2 pp |
| 2017 | 0.1% | GBX183.00K | GBX324.02 Million | GBX1.21 Million | GBX1.03 Million | ▼ -0.1 pp |
| 2016 | 0.2% | GBX412.00K | GBX240.63 Million | GBX1.29 Million | GBX874.00K | ▲ +0.1 pp |
| 2015 | 0.1% | GBX185.00K | GBX242.78 Million | GBX1.13 Million | GBX947.00K | ▲ +1.6 pp |
| 2014 | -1.5% | GBX-3.26 Million | GBX219.42 Million | GBX1.35 Million | GBX4.62 Million | ▼ -1.5 pp |
| 2013 | 0.0% | GBX91.00K | GBX193.48 Million | GBX947.00K | GBX856.00K | ▼ -0.2 pp |
| 2012 | 0.2% | GBX323.00K | GBX140.15 Million | GBX984.00K | GBX661.00K | ▲ +0.9 pp |
| 2011 | -0.7% | GBX-1.10 Million | GBX155.33 Million | GBX638.00K | GBX1.73 Million | ▼ -1.0 pp |
| 2010 | 0.2% | GBX240.00K | GBX97.30 Million | GBX1.26 Million | GBX1.02 Million | ▼ -0.8 pp |
| 2009 | 1.0% | GBX711.00K | GBX70.26 Million | GBX847.00K | GBX136.00K | ▲ +0.7 pp |
| 2008 | 0.3% | GBX157.00K | GBX45.71 Million | GBX363.00K | GBX206.00K | ▼ -4.9 pp |
| 2007 | 5.2% | GBX2.69 Million | GBX51.57 Million | GBX3.35 Million | GBX666.00K | ▼ -2.3 pp |
| 2006 | 7.5% | GBX5.94 Million | GBX79.30 Million | GBX6.62 Million | GBX681.00K | ▼ -6.8 pp |
| 2005 | 14.3% | GBX8.31 Million | GBX57.98 Million | GBX9.09 Million | GBX777.00K | ▲ +15.0 pp |
| 2004 | -0.7% | GBX-336.00K | GBX47.42 Million | GBX916.00K | GBX1.25 Million | — |