Empiric Student Property Plc (ESP) — Working Capital to Net Assets Ratio
Empiric Student Property Plc (ESP) has a Working Capital to Net Assets ratio of 2.6% as of June 2025. Working capital of GBX20.70 Million (current assets of GBX51.70 Million minus current liabilities of GBX31.00 Million) is measured against net assets of GBX807.40 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Empiric Student Property Plc balance sheet quality to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Empiric Student Property Plc Working Capital to Net Assets (2015–2024)
This chart shows how Empiric Student Property Plc's Working Capital to Net Assets ratio has evolved across 13 annual periods from 2015 to 2024. As of June 2025, the ratio stands at 2.6%, reflecting working capital of GBX20.70 Million against net assets of GBX807.40 Million GBX. Check Empiric Student Property Plc tangible equity quality to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Empiric Student Property Plc (2015–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Empiric Student Property Plc from 2015 to 2024, covering 13 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 ESP market cap overview.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 5.0% | GBX40.30 Million | GBX801.30 Million | GBX94.50 Million | GBX54.20 Million | ▲ +11.2 pp |
| 2023 | -6.2% | GBX-45.40 Million | GBX734.20 Million | GBX69.50 Million | GBX114.90 Million | ▼ -8.8 pp |
| 2022 | 2.6% | GBX18.50 Million | GBX700.80 Million | GBX76.50 Million | GBX58.00 Million | ▲ +6.3 pp |
| 2021 | -3.7% | GBX-23.90 Million | GBX647.60 Million | GBX70.80 Million | GBX94.70 Million | ▼ -5.6 pp |
| 2020 | 1.9% | GBX12.23 Million | GBX633.28 Million | GBX48.44 Million | GBX36.20 Million | ▲ +10.8 pp |
| 2019 | -8.9% | GBX-59.20 Million | GBX664.76 Million | GBX27.05 Million | GBX86.25 Million | ▲ +1.1 pp |
| 2018 | -10.0% | GBX-63.78 Million | GBX639.89 Million | GBX47.22 Million | GBX111.00 Million | ▼ -12.3 pp |
| 2017 | 2.3% | GBX14.42 Million | GBX629.26 Million | GBX80.51 Million | GBX66.10 Million | ▼ -91.3 pp |
| 2017 | 93.6% | GBX29.85 Million | GBX31.90 Million | GBX33.23 Million | GBX3.38 Million | ▲ +83.8 pp |
| 2016 | 9.8% | GBX51.97 Million | GBX530.87 Million | GBX84.25 Million | GBX32.28 Million | ▼ -19.3 pp |
| 2016 | 29.1% | GBX153.51 Million | GBX528.11 Million | GBX182.64 Million | GBX29.13 Million | ▼ -45.6 pp |
| 2015 | 74.7% | GBX542.80 Million | GBX726.60 Million | GBX1.38 Billion | GBX833.90 Million | ▲ +43.2 pp |
| 2015 | 31.5% | GBX75.78 Million | GBX240.39 Million | GBX82.96 Million | GBX7.18 Million | — |