Baillie Gifford Japan Trust (BGFD) — Working Capital to Net Assets Ratio
Baillie Gifford Japan Trust (BGFD) has a Working Capital to Net Assets ratio of 2.2% as of August 2025. Working capital of GBX17.72 Million (current assets of GBX17.99 Million minus current liabilities of GBX270.00K) is measured against net assets of GBX788.15 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See BGFD financial flexibility index 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 Japan Trust Working Capital to Net Assets (2006–2025)
This chart shows how Baillie Gifford Japan Trust's Working Capital to Net Assets ratio has evolved across 20 annual periods from 2006 to 2025. As of August 2025, the ratio stands at 2.2%, reflecting working capital of GBX17.72 Million against net assets of GBX788.15 Million GBX. See how many days can Baillie Gifford Japan Trust fund operations to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Baillie Gifford Japan Trust (2006–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Baillie Gifford Japan Trust from 2006 to 2025, covering 20 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 BGFD company net worth.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 2.2% | GBX17.72 Million | GBX788.15 Million | GBX17.99 Million | GBX270.00K | ▲ +20.7 pp |
| 2024 | -18.4% | GBX-137.90 Million | GBX748.38 Million | GBX8.24 Million | GBX146.13 Million | ▼ -19.3 pp |
| 2023 | 0.8% | GBX6.20 Million | GBX732.96 Million | GBX7.84 Million | GBX1.64 Million | ▲ +11.2 pp |
| 2022 | -10.3% | GBX-81.69 Million | GBX791.01 Million | GBX13.20 Million | GBX94.89 Million | ▼ -14.9 pp |
| 2021 | 4.6% | GBX43.93 Million | GBX955.40 Million | GBX46.40 Million | GBX2.47 Million | ▼ -10.7 pp |
| 2020 | 15.3% | GBX118.46 Million | GBX772.39 Million | GBX120.06 Million | GBX1.60 Million | ▲ +17.5 pp |
| 2019 | -2.1% | GBX-15.60 Million | GBX732.11 Million | GBX41.81 Million | GBX57.41 Million | ▼ -5.9 pp |
| 2018 | 3.8% | GBX28.55 Million | GBX756.10 Million | GBX32.49 Million | GBX3.94 Million | ▲ +8.4 pp |
| 2017 | -4.6% | GBX-26.61 Million | GBX575.22 Million | GBX11.37 Million | GBX37.98 Million | ▲ +0.1 pp |
| 2016 | -4.8% | GBX-20.27 Million | GBX425.00 Million | GBX4.40 Million | GBX24.68 Million | ▼ -2.4 pp |
| 2015 | -2.4% | GBX-7.79 Million | GBX323.15 Million | GBX9.09 Million | GBX16.87 Million | ▼ -4.1 pp |
| 2014 | 1.7% | GBX4.17 Million | GBX248.71 Million | GBX5.60 Million | GBX1.43 Million | ▲ +9.8 pp |
| 2013 | -8.1% | GBX-17.08 Million | GBX210.38 Million | GBX3.42 Million | GBX20.50 Million | ▼ -5.4 pp |
| 2012 | -2.7% | GBX-3.66 Million | GBX134.59 Million | GBX4.22 Million | GBX7.87 Million | ▼ -5.7 pp |
| 2011 | 2.9% | GBX3.93 Million | GBX133.71 Million | GBX4.35 Million | GBX419.00K | ▲ +9.9 pp |
| 2010 | -6.9% | GBX-8.06 Million | GBX116.13 Million | GBX6.30 Million | GBX14.36 Million | ▼ -11.3 pp |
| 2009 | 4.4% | GBX5.07 Million | GBX115.29 Million | GBX6.39 Million | GBX1.33 Million | ▼ -2.7 pp |
| 2008 | 7.1% | GBX7.89 Million | GBX111.39 Million | GBX10.84 Million | GBX2.95 Million | ▲ +8.7 pp |
| 2007 | -1.6% | GBX-2.16 Million | GBX136.17 Million | GBX2.60 Million | GBX4.76 Million | ▼ -2.1 pp |
| 2006 | 0.5% | GBX785.00K | GBX147.68 Million | GBX4.88 Million | GBX4.10 Million | — |