Baillie Gifford China Growth Trust PLC Working Capital to Net Assets Ratio
Baillie Gifford China Growth Trust PLC working capital to net assets ratio. Baillie Gifford China Growth Trust PLC (BGCG) has a Working Capital to Net Assets ratio of 0.6% as of January 2026. Working capital of GBX1.21 Million (current assets of GBX1.82 Million minus current liabilities of GBX610.00K) is measured against net assets of GBX197.59 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. Check BGCG tangible net worth 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 Baillie Gifford China Growth Trust PLC (2004–2026)
Working capital to net assets ratio of Baillie Gifford China Growth Trust PLC from 2004 to 2026. This chart shows how Baillie Gifford China Growth Trust PLC's Working Capital to Net Assets ratio has evolved across 23 annual periods from 2004 to 2026. As of January 2026, the ratio stands at 0.6%, reflecting working capital of GBX1.21 Million against net assets of GBX197.59 Million GBX. See BGCG days of operational coverage to measure how many days the company can operate on defensive assets alone.
Baillie Gifford China Growth Trust PLC Working Capital to Net Assets Ratio by Year (2004–2026)
Baillie Gifford China Growth Trust PLC working capital to net assets ratio by year from 2004 to 2026. The table below presents the year-by-year Working Capital to Net Assets ratio for Baillie Gifford China Growth Trust PLC from 2004 to 2026, covering 23 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 BGCG asset base.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2026 | 0.6% | GBX1.21 Million | GBX197.59 Million | GBX1.82 Million | GBX610.00K | ▲ +4.3 pp |
| 2025 | -3.7% | GBX-5.62 Million | GBX153.10 Million | GBX975.00K | GBX6.60 Million | ▲ +0.8 pp |
| 2024 | -4.5% | GBX-5.34 Million | GBX119.41 Million | GBX949.00K | GBX6.29 Million | ▼ -1.7 pp |
| 2023 | -2.7% | GBX-5.56 Million | GBX203.94 Million | GBX1.03 Million | GBX6.58 Million | ▼ -1.5 pp |
| 2022 | -1.2% | GBX-2.67 Million | GBX219.34 Million | GBX5.60 Million | GBX8.27 Million | ▼ -2.4 pp |
| 2021 | 1.2% | GBX3.21 Million | GBX271.42 Million | GBX7.31 Million | GBX4.09 Million | ▼ -2.2 pp |
| 2020 | 3.4% | GBX7.57 Million | GBX222.21 Million | GBX8.14 Million | GBX571.00K | ▲ +1.5 pp |
| 2019 | 1.9% | GBX4.14 Million | GBX220.53 Million | GBX5.15 Million | GBX1.00 Million | ▲ +0.2 pp |
| 2018 | 1.7% | GBX4.20 Million | GBX245.28 Million | GBX5.77 Million | GBX1.57 Million | ▼ -1.2 pp |
| 2017 | 2.9% | GBX6.35 Million | GBX217.53 Million | GBX7.36 Million | GBX1.01 Million | ▲ +0.4 pp |
| 2016 | 2.5% | GBX4.27 Million | GBX170.88 Million | GBX5.79 Million | GBX1.52 Million | ▼ -0.5 pp |
| 2015 | 3.0% | GBX5.60 Million | GBX184.68 Million | GBX6.42 Million | GBX821.00K | ▲ +6.4 pp |
| 2014 | -3.3% | GBX-5.35 Million | GBX160.86 Million | GBX4.26 Million | GBX9.62 Million | ▼ -4.8 pp |
| 2013 | 1.5% | GBX2.58 Million | GBX173.63 Million | GBX3.08 Million | GBX493.00K | ▲ +0.2 pp |
| 2012 | 1.3% | GBX2.08 Million | GBX156.05 Million | GBX4.26 Million | GBX2.18 Million | ▲ +0.5 pp |
| 2011 | 0.9% | GBX1.43 Million | GBX164.28 Million | GBX2.86 Million | GBX1.43 Million | ▼ -2.6 pp |
| 2010 | 3.4% | GBX4.55 Million | GBX131.97 Million | GBX7.48 Million | GBX2.93 Million | ▼ -1.1 pp |
| 2009 | 4.6% | GBX4.63 Million | GBX101.07 Million | GBX6.39 Million | GBX1.77 Million | ▲ +3.1 pp |
| 2008 | 1.5% | GBX1.91 Million | GBX127.58 Million | GBX3.75 Million | GBX1.84 Million | ▼ -0.2 pp |
| 2007 | 1.7% | GBX2.24 Million | GBX132.55 Million | GBX3.58 Million | GBX1.33 Million | ▼ -1.4 pp |
| 2006 | 3.1% | GBX4.86 Million | GBX155.55 Million | GBX7.62 Million | GBX2.76 Million | ▲ +0.7 pp |
| 2005 | 2.5% | GBX4.90 Million | GBX199.18 Million | GBX6.47 Million | GBX1.57 Million | ▲ +2.3 pp |
| 2004 | 0.2% | GBX360.00K | GBX209.88 Million | GBX8.54 Million | GBX8.19 Million | — |