Churchill China plc (CHH) — Working Capital to Net Assets Ratio
Churchill China plc (CHH) has a Working Capital to Net Assets ratio of 57.0% as of December 2025. Working capital of GBX35.09 Million (current assets of GBX45.58 Million minus current liabilities of GBX10.49 Million) is measured against net assets of GBX61.54 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See net asset quality index of Churchill China plc to measure how much of total assets are equity-financed.
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 December 2025, the ratio stands at 57.0%, reflecting working capital of GBX35.09 Million against net assets of GBX61.54 Million GBX. Check Churchill China plc tangible net worth ratio to evaluate the tangible quality of the company's equity base.
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. For live market cap and the full company profile, see Churchill China plc market cap and net worth.
| 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 | — |