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 Baillie Gifford China Growth Trust PLC liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
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. For the complete balance sheet picture, see BGCG current and non-current assets.
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. Explore Baillie Gifford China Growth Trust PLC (BGCG) long-term investment share to see how much of total assets are deployed in long-term investments.
| 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 | — |