Baillie Gifford Shin Nippon PLC (BGS) — Working Capital to Net Assets Ratio
Baillie Gifford Shin Nippon PLC (BGS) has a Working Capital to Net Assets ratio of -14.2% as of January 2026. Working capital of GBX-50.99 Million (current assets of GBX19.12 Million minus current liabilities of GBX70.11 Million) is measured against net assets of GBX358.82 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Baillie Gifford Shin Nippon PLC defensive interval ratio to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Baillie Gifford Shin Nippon PLC Working Capital to Net Assets (2007–2026)
This chart shows how Baillie Gifford Shin Nippon PLC's Working Capital to Net Assets ratio has evolved across 20 annual periods from 2007 to 2026. As of January 2026, the ratio stands at -14.2%, reflecting working capital of GBX-50.99 Million against net assets of GBX358.82 Million GBX. For the complete balance sheet picture, see how large is Baillie Gifford Shin Nippon PLC's balance sheet.
Annual Working Capital to Net Assets for Baillie Gifford Shin Nippon PLC (2007–2026)
The table below presents the year-by-year Working Capital to Net Assets ratio for Baillie Gifford Shin Nippon PLC from 2007 to 2026, 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. Check BGS cash and liquid asset ratio to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2026 | -14.2% | GBX-50.99 Million | GBX358.82 Million | GBX19.12 Million | GBX70.11 Million | ▲ +2.6 pp |
| 2025 | -16.8% | GBX-65.51 Million | GBX389.69 Million | GBX20.80 Million | GBX86.31 Million | ▼ -18.1 pp |
| 2024 | 1.3% | GBX5.96 Million | GBX457.79 Million | GBX6.49 Million | GBX525.00K | ▲ +7.9 pp |
| 2023 | -6.6% | GBX-36.16 Million | GBX545.45 Million | GBX9.99 Million | GBX46.15 Million | ▼ -12.6 pp |
| 2022 | 6.0% | GBX32.90 Million | GBX552.65 Million | GBX36.11 Million | GBX3.21 Million | ▲ +4.3 pp |
| 2021 | 1.7% | GBX11.63 Million | GBX698.05 Million | GBX12.60 Million | GBX964.00K | ▲ +0.4 pp |
| 2020 | 1.3% | GBX6.14 Million | GBX483.72 Million | GBX8.88 Million | GBX2.74 Million | ▼ -0.2 pp |
| 2019 | 1.4% | GBX6.23 Million | GBX434.15 Million | GBX8.46 Million | GBX2.23 Million | ▼ -0.1 pp |
| 2018 | 1.6% | GBX6.23 Million | GBX401.41 Million | GBX8.50 Million | GBX2.27 Million | ▼ -0.6 pp |
| 2017 | 2.1% | GBX5.01 Million | GBX233.87 Million | GBX5.56 Million | GBX553.00K | ▼ -1.2 pp |
| 2016 | 3.4% | GBX5.51 Million | GBX163.39 Million | GBX5.70 Million | GBX190.00K | ▼ -2.8 pp |
| 2015 | 6.2% | GBX7.93 Million | GBX128.63 Million | GBX8.94 Million | GBX1.01 Million | ▼ -0.4 pp |
| 2014 | 6.5% | GBX7.45 Million | GBX113.96 Million | GBX7.81 Million | GBX361.00K | ▲ +4.3 pp |
| 2013 | 2.2% | GBX1.53 Million | GBX69.13 Million | GBX2.81 Million | GBX1.28 Million | ▼ -0.8 pp |
| 2012 | 3.0% | GBX1.66 Million | GBX54.80 Million | GBX1.89 Million | GBX230.00K | ▲ +16.7 pp |
| 2011 | -13.6% | GBX-7.58 Million | GBX55.67 Million | GBX1.46 Million | GBX9.04 Million | ▼ -15.0 pp |
| 2010 | 1.4% | GBX622.00K | GBX43.57 Million | GBX868.00K | GBX246.00K | ▼ -8.5 pp |
| 2009 | 10.0% | GBX3.81 Million | GBX38.26 Million | GBX4.08 Million | GBX268.00K | ▲ +2.4 pp |
| 2008 | 7.6% | GBX3.44 Million | GBX45.16 Million | GBX3.71 Million | GBX271.00K | ▲ +10.0 pp |
| 2007 | -2.4% | GBX-1.58 Million | GBX65.18 Million | GBX870.00K | GBX2.45 Million | — |