Baillie Gifford UK Growth Fund PLC (BGUK) — Working Capital to Net Assets Ratio
Baillie Gifford UK Growth Fund PLC (BGUK) has a Working Capital to Net Assets ratio of -8.3% as of April 2026. Working capital of GBX-20.32 Million (current assets of GBX4.03 Million minus current liabilities of GBX24.35 Million) is measured against net assets of GBX245.59 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Baillie Gifford UK Growth Fund PLC (BGUK) defensive interval to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Baillie Gifford UK Growth Fund PLC Working Capital to Net Assets (2005–2026)
This chart shows how Baillie Gifford UK Growth Fund PLC's Working Capital to Net Assets ratio has evolved across 18 annual periods from 2005 to 2026. As of April 2026, the ratio stands at -8.3%, reflecting working capital of GBX-20.32 Million against net assets of GBX245.59 Million GBX. For the complete balance sheet picture, see balance sheet size of Baillie Gifford UK Growth Fund PLC.
Annual Working Capital to Net Assets for Baillie Gifford UK Growth Fund PLC (2005–2026)
The table below presents the year-by-year Working Capital to Net Assets ratio for Baillie Gifford UK Growth Fund PLC from 2005 to 2026, covering 18 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 BGUK long-term investment intensity 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 | -8.3% | GBX-20.32 Million | GBX245.59 Million | GBX4.03 Million | GBX24.35 Million | ▼ -9.1 pp |
| 2025 | 0.9% | GBX2.25 Million | GBX260.09 Million | GBX2.60 Million | GBX351.00K | ▲ +5.6 pp |
| 2024 | -4.7% | GBX-13.44 Million | GBX283.15 Million | GBX4.16 Million | GBX17.60 Million | ▼ -2.0 pp |
| 2023 | -2.8% | GBX-8.11 Million | GBX294.42 Million | GBX6.99 Million | GBX15.11 Million | ▼ -1.6 pp |
| 2022 | -1.2% | GBX-3.65 Million | GBX302.93 Million | GBX3.31 Million | GBX6.97 Million | ▼ -1.3 pp |
| 2021 | 0.1% | GBX286.00K | GBX363.05 Million | GBX3.32 Million | GBX3.04 Million | ▼ -1.4 pp |
| 2020 | 1.5% | GBX3.87 Million | GBX263.66 Million | GBX4.26 Million | GBX392.00K | ▼ -0.3 pp |
| 2019 | 1.8% | GBX5.53 Million | GBX305.74 Million | GBX5.97 Million | GBX447.00K | ▲ +3.9 pp |
| 2018 | -2.1% | GBX-6.63 Million | GBX312.25 Million | GBX5.86 Million | GBX12.49 Million | ▼ -3.5 pp |
| 2017 | 1.4% | GBX4.17 Million | GBX304.37 Million | GBX6.07 Million | GBX1.90 Million | ▼ -1.2 pp |
| 2016 | 2.6% | GBX7.05 Million | GBX274.88 Million | GBX9.06 Million | GBX2.00 Million | ▼ -1.5 pp |
| 2015 | 4.1% | GBX12.26 Million | GBX298.84 Million | GBX12.35 Million | GBX92.00K | ▲ +10.6 pp |
| 2014 | -6.5% | GBX-19.58 Million | GBX302.92 Million | GBX18.70 Million | GBX38.28 Million | ▼ -2.1 pp |
| 2013 | -4.4% | GBX-12.15 Million | GBX276.07 Million | GBX13.43 Million | GBX25.58 Million | ▼ -8.7 pp |
| 2012 | 4.3% | GBX9.56 Million | GBX224.20 Million | GBX9.59 Million | GBX28.00K | ▲ +5.0 pp |
| 2007 | -0.7% | GBX-1.83 Million | GBX244.50 Million | GBX2.54 Million | GBX4.36 Million | ▲ +10.9 pp |
| 2006 | -11.7% | GBX-26.80 Million | GBX229.13 Million | GBX1.93 Million | GBX28.73 Million | ▲ +0.5 pp |
| 2005 | -12.2% | GBX-21.88 Million | GBX179.29 Million | GBX3.71 Million | GBX25.59 Million | — |