Abrdn UK Smaller Companies Growth Trust PLC (AUSC) — 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. See Abrdn UK Smaller Companies Growth Trust (AUSC) flexibility index to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Abrdn UK Smaller Companies Growth Trust PLC Working Capital to Net Assets (2004–2025)
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 how many days can Abrdn UK Smaller Companies Growth Trust fund operations to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Abrdn UK Smaller Companies Growth Trust PLC (2004–2025)
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 live market cap and the full company profile, see Abrdn UK Smaller Companies Growth Trust (AUSC) total market value.
| 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 | — |