British and American Investment Trust PLC (BAF) — Working Capital to Net Assets Ratio
British and American Investment Trust PLC (BAF) has a Working Capital to Net Assets ratio of -27.1% as of December 2024. Working capital of GBX-1.61 Million (current assets of GBX269.00K minus current liabilities of GBX1.88 Million) is measured against net assets of GBX5.95 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See British and American Investment Trust PL balance sheet independence to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
British and American Investment Trust PLC Working Capital to Net Assets (2003–2024)
This chart shows how British and American Investment Trust PLC's Working Capital to Net Assets ratio has evolved across 22 annual periods from 2003 to 2024. As of December 2024, the ratio stands at -27.1%, reflecting working capital of GBX-1.61 Million against net assets of GBX5.95 Million GBX. Check BAF intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for British and American Investment Trust PLC (2003–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for British and American Investment Trust PLC from 2003 to 2024, 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 British and American Investment Trust PL stock valuation.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | -27.1% | GBX-1.61 Million | GBX5.95 Million | GBX269.00K | GBX1.88 Million | ▲ +70.0 pp |
| 2023 | -97.1% | GBX-4.38 Million | GBX4.51 Million | GBX401.00K | GBX4.78 Million | ▼ -78.7 pp |
| 2022 | -18.4% | GBX-1.31 Million | GBX7.09 Million | GBX487.00K | GBX1.79 Million | ▲ +4.0 pp |
| 2021 | -22.5% | GBX-1.51 Million | GBX6.73 Million | GBX618.00K | GBX2.13 Million | ▼ -7.5 pp |
| 2020 | -14.9% | GBX-1.00 Million | GBX6.72 Million | GBX2.00 Million | GBX3.00 Million | ▼ -22.2 pp |
| 2019 | 7.3% | GBX475.00K | GBX6.50 Million | GBX4.09 Million | GBX3.62 Million | ▼ -32.0 pp |
| 2018 | 39.3% | GBX3.11 Million | GBX7.92 Million | GBX3.66 Million | GBX547.00K | ▲ +16.1 pp |
| 2017 | 23.2% | GBX3.60 Million | GBX15.53 Million | GBX4.61 Million | GBX1.01 Million | ▲ +19.3 pp |
| 2016 | 3.9% | GBX892.00K | GBX22.68 Million | GBX1.89 Million | GBX1.00 Million | ▲ +27.7 pp |
| 2015 | -23.8% | GBX-7.19 Million | GBX30.21 Million | GBX1.93 Million | GBX9.12 Million | ▼ -24.7 pp |
| 2014 | 0.9% | GBX242.00K | GBX27.13 Million | GBX1.66 Million | GBX1.41 Million | ▲ +0.3 pp |
| 2013 | 0.6% | GBX188.00K | GBX30.02 Million | GBX381.00K | GBX193.00K | ▼ -2.2 pp |
| 2012 | 2.8% | GBX665.00K | GBX23.34 Million | GBX1.89 Million | GBX1.22 Million | ▼ -4.9 pp |
| 2011 | 7.7% | GBX1.81 Million | GBX23.43 Million | GBX3.52 Million | GBX1.71 Million | ▲ +3.6 pp |
| 2010 | 4.1% | GBX1.32 Million | GBX32.20 Million | GBX3.52 Million | GBX2.20 Million | ▼ -1.2 pp |
| 2009 | 5.3% | GBX1.65 Million | GBX31.04 Million | GBX2.43 Million | GBX777.00K | ▼ -0.1 pp |
| 2008 | 5.4% | GBX1.52 Million | GBX28.19 Million | GBX3.07 Million | GBX1.54 Million | ▲ +0.9 pp |
| 2007 | 4.5% | GBX1.78 Million | GBX39.64 Million | GBX2.92 Million | GBX1.14 Million | ▲ +0.8 pp |
| 2006 | 3.7% | GBX1.77 Million | GBX47.65 Million | GBX2.11 Million | GBX336.00K | ▲ +2.8 pp |
| 2005 | 0.9% | GBX396.00K | GBX42.77 Million | GBX6.64 Million | GBX6.25 Million | ▼ -5.0 pp |
| 2004 | 6.0% | GBX2.26 Million | GBX37.87 Million | GBX2.41 Million | GBX155.00K | ▲ +3.7 pp |
| 2003 | 2.3% | GBX762.00K | GBX33.24 Million | GBX1.74 Million | GBX981.00K | — |