Elementis PLC (ELM) — 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. See ELM equity financing ratio to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Elementis PLC Working Capital to Net Assets (1985–2025)
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. Check Elementis PLC (ELM) tangible net worth to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Elementis PLC (1985–2025)
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 live market cap and the full company profile, see Elementis PLC (ELM) market capitalisation.
| 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 | — |