Baillie Gifford China Growth Trust PLC (BGCG) — 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. See financial agility of Baillie Gifford China Growth Trust PLC to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Baillie Gifford China Growth Trust PLC Working Capital to Net Assets (2004–2026)
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 Baillie Gifford China Growth Trust PLC (BGCG) defensive interval to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Baillie Gifford China Growth Trust PLC (2004–2026)
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 live market cap and the full company profile, see BGCG stock market capitalisation.
| 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 | — |