Borders & Southern Petroleum plc (BOR) — Working Capital to Net Assets Ratio
Borders & Southern Petroleum plc (BOR) has a Working Capital to Net Assets ratio of 0.8% as of December 2025. Working capital of GBX2.48 Million (current assets of GBX3.65 Million minus current liabilities of GBX1.16 Million) is measured against net assets of GBX297.90 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. For the complete balance sheet picture, see Borders & Southern Petroleum plc assets under control.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Borders & Southern Petroleum plc Working Capital to Net Assets (2005–2025)
This chart shows how Borders & Southern Petroleum plc's Working Capital to Net Assets ratio has evolved across 21 annual periods from 2005 to 2025. As of December 2025, the ratio stands at 0.8%, reflecting working capital of GBX2.48 Million against net assets of GBX297.90 Million GBX. Explore reinvestment intensity of Borders & Southern Petroleum plc to see what proportion of operating cash flow is directed to capital expenditures.
Annual Working Capital to Net Assets for Borders & Southern Petroleum plc (2005–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Borders & Southern Petroleum plc from 2005 to 2025, covering 21 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. Read how much debt does Borders & Southern Petroleum plc carry for a breakdown of total debt and financial obligations.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 0.8% | GBX2.48 Million | GBX297.90 Million | GBX3.65 Million | GBX1.16 Million | ▲ +0.2 pp |
| 2024 | 0.7% | GBX2.00 Million | GBX296.28 Million | GBX3.18 Million | GBX1.18 Million | ▲ +0.0 pp |
| 2023 | 0.7% | GBX1.94 Million | GBX295.69 Million | GBX2.09 Million | GBX156.00K | ▼ -0.3 pp |
| 2022 | 0.9% | GBX2.72 Million | GBX295.96 Million | GBX3.28 Million | GBX565.00K | ▲ +0.7 pp |
| 2021 | 0.3% | GBX771.00K | GBX293.54 Million | GBX897.00K | GBX126.00K | ▼ -0.5 pp |
| 2020 | 0.7% | GBX2.17 Million | GBX294.56 Million | GBX2.41 Million | GBX240.00K | ▼ -0.5 pp |
| 2019 | 1.2% | GBX3.68 Million | GBX295.56 Million | GBX3.92 Million | GBX235.00K | ▼ -0.6 pp |
| 2018 | 1.9% | GBX5.55 Million | GBX296.93 Million | GBX5.89 Million | GBX337.00K | ▼ -0.8 pp |
| 2017 | 2.7% | GBX8.06 Million | GBX298.89 Million | GBX8.69 Million | GBX633.00K | ▼ -0.5 pp |
| 2016 | 3.2% | GBX9.68 Million | GBX300.07 Million | GBX10.81 Million | GBX1.14 Million | ▼ -1.4 pp |
| 2015 | 4.6% | GBX14.03 Million | GBX303.62 Million | GBX14.31 Million | GBX283.00K | ▼ -0.7 pp |
| 2014 | 5.3% | GBX16.16 Million | GBX306.13 Million | GBX16.41 Million | GBX250.00K | ▼ -2.1 pp |
| 2013 | 7.4% | GBX22.81 Million | GBX309.78 Million | GBX24.31 Million | GBX1.49 Million | ▼ -10.0 pp |
| 2012 | 17.4% | GBX54.27 Million | GBX312.31 Million | GBX57.98 Million | GBX3.71 Million | ▼ -55.9 pp |
| 2011 | 73.2% | GBX176.94 Million | GBX241.60 Million | GBX178.27 Million | GBX1.33 Million | ▼ -11.2 pp |
| 2010 | 84.5% | GBX205.17 Million | GBX242.92 Million | GBX205.44 Million | GBX271.00K | ▼ -0.4 pp |
| 2009 | 84.9% | GBX206.18 Million | GBX242.81 Million | GBX206.42 Million | GBX245.00K | ▲ +49.8 pp |
| 2008 | 35.1% | GBX19.53 Million | GBX55.59 Million | GBX19.73 Million | GBX195.00K | ▼ -26.4 pp |
| 2007 | 61.5% | GBX36.93 Million | GBX60.01 Million | GBX39.23 Million | GBX2.30 Million | ▼ -23.7 pp |
| 2006 | 85.3% | GBX18.69 Million | GBX21.91 Million | GBX18.82 Million | GBX129.31K | ▲ +0.3 pp |
| 2005 | 85.0% | GBX18.32 Million | GBX21.55 Million | GBX18.91 Million | GBX594.73K | — |