Elementis PLC Working Capital to Net Assets Ratio
Elementis PLC working capital to net assets ratio. Elementis PLC (ELM) has a Working Capital to Net Assets ratio of 23.0% as of December 2025. Working capital of GBX148.35 Million (current assets of GBX312.61 Million minus current liabilities of GBX164.26 Million) is measured against net assets of GBX644.13 Million. A higher ratio indicates strong short-term liquidity financed by the equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of Elementis PLC (1985–2025)
Working capital to net assets ratio of Elementis PLC from 1985 to 2025. This chart shows how Elementis PLC's Working Capital to Net Assets ratio has evolved across 42 annual periods from 1985 to 2025. As of December 2025, the ratio stands at 23.0%, reflecting working capital of GBX148.35 Million against net assets of GBX644.13 Million GBX. See ELM defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Elementis PLC Working Capital to Net Assets Ratio by Year (1985–2025)
Elementis PLC working capital to net assets ratio by year from 1985 to 2025. The table below presents the year-by-year Working Capital to Net Assets ratio for Elementis PLC from 1985 to 2025, covering 42 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 the complete balance sheet picture, see Elementis PLC (ELM) total assets.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 23.0% | GBX148.35 Million | GBX644.13 Million | GBX312.61 Million | GBX164.26 Million | ▼ -2.5 pp |
| 2024 | 25.5% | GBX193.10 Million | GBX757.00 Million | GBX347.70 Million | GBX154.60 Million | ▲ +3.0 pp |
| 2023 | 22.5% | GBX190.60 Million | GBX847.30 Million | GBX349.50 Million | GBX158.90 Million | ▼ -13.1 pp |
| 2022 | 35.6% | GBX279.10 Million | GBX783.90 Million | GBX510.40 Million | GBX231.30 Million | ▲ +11.0 pp |
| 2021 | 24.6% | GBX222.00 Million | GBX901.00 Million | GBX416.90 Million | GBX194.90 Million | ▲ +1.6 pp |
| 2020 | 23.1% | GBX198.60 Million | GBX860.40 Million | GBX392.20 Million | GBX193.60 Million | ▼ -0.9 pp |
| 2019 | 24.0% | GBX217.60 Million | GBX906.20 Million | GBX393.10 Million | GBX175.50 Million | ▼ -4.5 pp |
| 2018 | 28.5% | GBX261.30 Million | GBX915.60 Million | GBX429.20 Million | GBX167.90 Million | ▼ -2.6 pp |
| 2017 | 31.1% | GBX218.40 Million | GBX702.30 Million | GBX386.60 Million | GBX168.20 Million | ▲ +2.5 pp |
| 2016 | 28.6% | GBX179.40 Million | GBX627.10 Million | GBX299.90 Million | GBX120.50 Million | ▼ -2.9 pp |
| 2015 | 31.5% | GBX207.00 Million | GBX658.00 Million | GBX302.40 Million | GBX95.40 Million | ▲ +1.8 pp |
| 2014 | 29.7% | GBX191.20 Million | GBX644.10 Million | GBX333.30 Million | GBX142.10 Million | ▼ -3.1 pp |
| 2013 | 32.8% | GBX179.10 Million | GBX545.50 Million | GBX319.40 Million | GBX140.30 Million | ▼ -6.4 pp |
| 2012 | 39.3% | GBX189.40 Million | GBX482.20 Million | GBX311.00 Million | GBX121.60 Million | ▲ +3.8 pp |
| 2011 | 35.5% | GBX159.90 Million | GBX450.80 Million | GBX267.90 Million | GBX108.00 Million | ▼ -1.0 pp |
| 2010 | 36.5% | GBX139.00 Million | GBX381.30 Million | GBX255.80 Million | GBX116.80 Million | ▲ +11.0 pp |
| 2009 | 25.4% | GBX73.57 Million | GBX289.12 Million | GBX237.21 Million | GBX163.64 Million | ▼ -6.4 pp |
| 2008 | 31.8% | GBX125.50 Million | GBX394.66 Million | GBX311.04 Million | GBX185.54 Million | ▲ +8.6 pp |
| 2007 | 23.2% | GBX106.10 Million | GBX457.31 Million | GBX219.53 Million | GBX113.44 Million | ▼ -20.2 pp |
| 2006 | 43.4% | GBX170.65 Million | GBX393.61 Million | GBX304.27 Million | GBX133.62 Million | ▲ +11.8 pp |
| 2005 | 31.6% | GBX104.27 Million | GBX330.20 Million | GBX261.72 Million | GBX157.44 Million | ▼ -4.8 pp |
| 2004 | 36.4% | GBX155.75 Million | GBX427.92 Million | GBX321.28 Million | GBX165.53 Million | ▲ +5.6 pp |
| 2003 | 30.8% | GBX139.82 Million | GBX453.93 Million | GBX262.68 Million | GBX122.86 Million | ▼ -4.8 pp |
| 2002 | 35.6% | GBX159.14 Million | GBX446.48 Million | GBX292.82 Million | GBX133.69 Million | ▲ +6.4 pp |
| 2002 | 29.2% | GBX178.29 Million | GBX610.44 Million | GBX275.32 Million | GBX97.04 Million | ▲ +2.8 pp |
| 2001 | 26.4% | GBX146.03 Million | GBX553.88 Million | GBX260.67 Million | GBX114.64 Million | ▼ -3.5 pp |
| 2000 | 29.9% | GBX184.61 Million | GBX617.91 Million | GBX354.13 Million | GBX169.52 Million | ▼ -5.6 pp |
| 1999 | 35.5% | GBX219.68 Million | GBX619.10 Million | GBX414.78 Million | GBX195.10 Million | ▼ -40.9 pp |
| 1998 | 76.4% | GBX469.25 Million | GBX614.49 Million | GBX695.49 Million | GBX226.24 Million | ▼ -2.5 pp |
| 1997 | 78.8% | GBX998.31 Million | GBX1.27 Billion | GBX1.53 Billion | GBX535.94 Million | ▲ +8.9 pp |
| 1996 | 69.9% | GBX793.06 Million | GBX1.13 Billion | GBX1.40 Billion | GBX601.95 Million | ▲ +8.0 pp |
| 1995 | 61.9% | GBX663.67 Million | GBX1.07 Billion | GBX1.28 Billion | GBX620.56 Million | ▲ +3.4 pp |
| 1994 | 58.5% | GBX615.51 Million | GBX1.05 Billion | GBX1.28 Billion | GBX661.16 Million | ▲ +12.3 pp |
| 1993 | 46.2% | GBX368.32 Million | GBX797.29 Million | GBX1.10 Billion | GBX734.28 Million | ▲ +0.8 pp |
| 1992 | 45.4% | GBX368.71 Million | GBX811.58 Million | GBX1.05 Billion | GBX680.08 Million | ▲ +15.9 pp |
| 1991 | 29.6% | GBX280.12 Million | GBX947.57 Million | GBX1.03 Billion | GBX752.97 Million | ▼ -19.4 pp |
| 1990 | 49.0% | GBX490.14 Million | GBX1.00 Billion | GBX1.13 Billion | GBX638.86 Million | ▼ -12.3 pp |
| 1989 | 61.2% | GBX469.19 Million | GBX766.05 Million | GBX1.07 Billion | GBX602.86 Million | ▲ +15.9 pp |
| 1988 | 45.3% | GBX345.61 Million | GBX762.40 Million | GBX1.08 Billion | GBX732.67 Million | ▲ +12.3 pp |
| 1987 | 33.1% | GBX258.37 Million | GBX781.29 Million | GBX862.42 Million | GBX604.05 Million | ▼ -6.9 pp |
| 1986 | 40.0% | GBX248.37 Million | GBX621.06 Million | GBX744.36 Million | GBX495.99 Million | ▲ +3.6 pp |
| 1985 | 36.4% | GBX225.75 Million | GBX619.77 Million | GBX686.90 Million | GBX461.15 Million | — |