Churchill China plc (CHH) — Working Capital to Net Assets Ratio
Churchill China plc (CHH) has a Working Capital to Net Assets ratio of 57.8% as of June 2026. Working capital of GBX35.68 Million (current assets of GBX43.40 Million minus current liabilities of GBX7.72 Million) is measured against net assets of GBX61.73 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See CHH 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
Churchill China plc Working Capital to Net Assets (1991–2025)
This chart shows how Churchill China plc's Working Capital to Net Assets ratio has evolved across 35 annual periods from 1991 to 2025. As of June 2026, the ratio stands at 57.8%, reflecting working capital of GBX35.68 Million against net assets of GBX61.73 Million GBX. For the complete balance sheet picture, see Churchill China plc assets under control.
Annual Working Capital to Net Assets for Churchill China plc (1991–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Churchill China plc from 1991 to 2025, covering 35 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 Churchill China plc (CHH) liquid assets 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) |
|---|---|---|---|---|---|---|
| 2025 | 57.0% | GBX35.09 Million | GBX61.54 Million | GBX45.58 Million | GBX10.49 Million | ▲ +1.4 pp |
| 2024 | 55.7% | GBX34.10 Million | GBX61.26 Million | GBX45.61 Million | GBX11.51 Million | ▲ +1.4 pp |
| 2023 | 54.2% | GBX32.51 Million | GBX59.94 Million | GBX46.87 Million | GBX14.36 Million | ▲ +0.2 pp |
| 2022 | 54.1% | GBX30.64 Million | GBX56.65 Million | GBX44.93 Million | GBX14.29 Million | ▼ -11.9 pp |
| 2021 | 65.9% | GBX28.15 Million | GBX42.68 Million | GBX40.41 Million | GBX12.27 Million | ▼ -2.6 pp |
| 2020 | 68.5% | GBX25.44 Million | GBX37.14 Million | GBX31.13 Million | GBX5.69 Million | ▲ +6.2 pp |
| 2019 | 62.3% | GBX26.05 Million | GBX41.84 Million | GBX38.18 Million | GBX12.13 Million | ▼ -7.2 pp |
| 2018 | 69.5% | GBX26.39 Million | GBX37.97 Million | GBX37.01 Million | GBX10.62 Million | ▲ +1.1 pp |
| 2017 | 68.4% | GBX23.19 Million | GBX33.89 Million | GBX34.04 Million | GBX10.86 Million | ▼ -2.0 pp |
| 2016 | 70.4% | GBX20.16 Million | GBX28.62 Million | GBX31.32 Million | GBX11.16 Million | ▲ +7.3 pp |
| 2015 | 63.1% | GBX19.51 Million | GBX30.93 Million | GBX28.82 Million | GBX9.30 Million | ▲ +1.1 pp |
| 2014 | 62.0% | GBX17.62 Million | GBX28.41 Million | GBX26.99 Million | GBX9.37 Million | ▲ +3.4 pp |
| 2013 | 58.7% | GBX16.68 Million | GBX28.43 Million | GBX25.54 Million | GBX8.86 Million | ▼ -3.4 pp |
| 2012 | 62.1% | GBX16.43 Million | GBX26.46 Million | GBX24.21 Million | GBX7.78 Million | ▲ +4.1 pp |
| 2011 | 58.0% | GBX16.04 Million | GBX27.65 Million | GBX23.78 Million | GBX7.74 Million | ▲ +0.2 pp |
| 2010 | 57.8% | GBX15.37 Million | GBX26.57 Million | GBX22.60 Million | GBX7.24 Million | ▼ -8.3 pp |
| 2009 | 66.2% | GBX16.24 Million | GBX24.54 Million | GBX23.72 Million | GBX7.48 Million | ▲ +7.8 pp |
| 2008 | 58.3% | GBX16.69 Million | GBX28.61 Million | GBX24.85 Million | GBX8.15 Million | ▼ -7.0 pp |
| 2007 | 65.4% | GBX19.43 Million | GBX29.73 Million | GBX27.71 Million | GBX8.27 Million | ▼ -0.9 pp |
| 2006 | 66.3% | GBX17.01 Million | GBX25.65 Million | GBX23.38 Million | GBX6.37 Million | ▼ -7.5 pp |
| 2005 | 73.8% | GBX16.57 Million | GBX22.45 Million | GBX22.83 Million | GBX6.27 Million | ▼ -1.4 pp |
| 2004 | 75.2% | GBX15.13 Million | GBX20.11 Million | GBX21.87 Million | GBX6.74 Million | ▲ +20.9 pp |
| 2003 | 54.3% | GBX14.51 Million | GBX26.72 Million | GBX22.92 Million | GBX8.41 Million | ▲ +8.2 pp |
| 2002 | 46.1% | GBX12.84 Million | GBX27.83 Million | GBX22.27 Million | GBX9.43 Million | ▲ +4.3 pp |
| 2001 | 41.9% | GBX11.45 Million | GBX27.35 Million | GBX20.69 Million | GBX9.23 Million | ▲ +5.1 pp |
| 2000 | 36.8% | GBX9.57 Million | GBX26.02 Million | GBX19.22 Million | GBX9.65 Million | ▲ +6.9 pp |
| 1999 | 29.9% | GBX7.45 Million | GBX24.91 Million | GBX16.11 Million | GBX8.66 Million | ▲ +7.4 pp |
| 1998 | 22.5% | GBX6.75 Million | GBX29.95 Million | GBX16.03 Million | GBX9.28 Million | ▼ -2.7 pp |
| 1997 | 25.2% | GBX7.38 Million | GBX29.23 Million | GBX19.12 Million | GBX11.74 Million | ▲ +0.6 pp |
| 1996 | 24.7% | GBX6.53 Million | GBX26.45 Million | GBX18.67 Million | GBX12.14 Million | ▼ -11.9 pp |
| 1995 | 36.6% | GBX8.61 Million | GBX23.55 Million | GBX19.58 Million | GBX10.97 Million | ▼ -7.2 pp |
| 1994 | 43.8% | GBX9.31 Million | GBX21.25 Million | GBX18.25 Million | GBX8.94 Million | ▲ +1.9 pp |
| 1993 | 41.9% | GBX6.79 Million | GBX16.19 Million | GBX12.36 Million | GBX5.58 Million | ▲ +8.1 pp |
| 1992 | 33.8% | GBX4.91 Million | GBX14.53 Million | GBX10.29 Million | GBX5.38 Million | ▼ -4.1 pp |
| 1991 | 37.9% | GBX3.56 Million | GBX9.38 Million | GBX10.21 Million | GBX6.65 Million | — |