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 BGCG net asset quality score to measure how much of total assets are equity-financed.
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. Check Baillie Gifford China Growth Trust PLC (BGCG) tangible net worth to evaluate the tangible quality of the company's equity base.
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 market cap overview.
| 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 | — |