James Fisher and Sons PLC (FSJ) — Working Capital to Net Assets Ratio
James Fisher and Sons PLC (FSJ) has a Working Capital to Net Assets ratio of 15.0% as of December 2025. Working capital of GBX28.10 Million (current assets of GBX205.60 Million minus current liabilities of GBX177.50 Million) is measured against net assets of GBX187.30 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See James Fisher and Sons PLC financial flexibility index to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
James Fisher and Sons PLC Working Capital to Net Assets (1985–2025)
This chart shows how James Fisher and Sons PLC's Working Capital to Net Assets ratio has evolved across 41 annual periods from 1985 to 2025. As of December 2025, the ratio stands at 15.0%, reflecting working capital of GBX28.10 Million against net assets of GBX187.30 Million GBX. See James Fisher and Sons PLC (FSJ) liquidity interval to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for James Fisher and Sons PLC (1985–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for James Fisher and Sons PLC from 1985 to 2025, covering 41 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 FSJ market cap.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 15.0% | GBX28.10 Million | GBX187.30 Million | GBX205.60 Million | GBX177.50 Million | ▼ -4.3 pp |
| 2024 | 19.3% | GBX36.80 Million | GBX190.30 Million | GBX239.40 Million | GBX202.60 Million | ▼ -30.6 pp |
| 2023 | 49.9% | GBX74.20 Million | GBX148.60 Million | GBX262.90 Million | GBX188.70 Million | ▲ +21.9 pp |
| 2022 | 28.1% | GBX61.30 Million | GBX218.30 Million | GBX287.80 Million | GBX226.50 Million | ▼ -15.4 pp |
| 2021 | 43.4% | GBX91.50 Million | GBX210.60 Million | GBX281.00 Million | GBX189.50 Million | ▲ +43.7 pp |
| 2020 | -0.3% | GBX-600.00K | GBX235.90 Million | GBX233.30 Million | GBX233.90 Million | ▼ -29.1 pp |
| 2019 | 28.9% | GBX90.70 Million | GBX314.00 Million | GBX280.10 Million | GBX189.40 Million | ▼ -2.5 pp |
| 2018 | 31.4% | GBX96.10 Million | GBX306.40 Million | GBX249.70 Million | GBX153.60 Million | ▼ -13.3 pp |
| 2017 | 44.7% | GBX127.90 Million | GBX286.20 Million | GBX274.30 Million | GBX146.40 Million | ▲ +8.9 pp |
| 2016 | 35.8% | GBX92.48 Million | GBX258.34 Million | GBX233.32 Million | GBX140.84 Million | ▲ +0.4 pp |
| 2015 | 35.4% | GBX78.01 Million | GBX220.40 Million | GBX212.13 Million | GBX134.12 Million | ▲ +6.5 pp |
| 2014 | 28.9% | GBX59.05 Million | GBX204.19 Million | GBX176.07 Million | GBX117.02 Million | ▼ -5.5 pp |
| 2013 | 34.4% | GBX63.23 Million | GBX183.81 Million | GBX163.54 Million | GBX100.32 Million | ▼ -2.9 pp |
| 2012 | 37.3% | GBX61.17 Million | GBX163.92 Million | GBX146.60 Million | GBX85.42 Million | ▼ -3.2 pp |
| 2011 | 40.5% | GBX53.39 Million | GBX131.68 Million | GBX128.01 Million | GBX74.62 Million | ▼ -1.9 pp |
| 2010 | 42.4% | GBX49.95 Million | GBX117.77 Million | GBX110.59 Million | GBX60.64 Million | ▼ -0.8 pp |
| 2009 | 43.2% | GBX46.24 Million | GBX107.08 Million | GBX101.31 Million | GBX55.07 Million | ▲ +14.0 pp |
| 2008 | 29.2% | GBX27.76 Million | GBX95.05 Million | GBX101.22 Million | GBX73.46 Million | ▲ +0.3 pp |
| 2007 | 29.0% | GBX27.23 Million | GBX94.03 Million | GBX71.52 Million | GBX44.29 Million | ▲ +20.4 pp |
| 2006 | 8.6% | GBX7.41 Million | GBX86.25 Million | GBX53.80 Million | GBX46.39 Million | ▼ -21.2 pp |
| 2005 | 29.8% | GBX21.87 Million | GBX73.33 Million | GBX44.51 Million | GBX22.64 Million | ▲ +22.7 pp |
| 2004 | 7.1% | GBX5.91 Million | GBX83.33 Million | GBX28.97 Million | GBX23.06 Million | ▲ +6.5 pp |
| 2003 | 0.6% | GBX487.00K | GBX83.25 Million | GBX26.73 Million | GBX26.24 Million | ▲ +4.9 pp |
| 2002 | -4.3% | GBX-3.53 Million | GBX82.69 Million | GBX20.94 Million | GBX24.47 Million | ▲ +5.7 pp |
| 2001 | -10.0% | GBX-7.47 Million | GBX74.94 Million | GBX23.25 Million | GBX30.71 Million | ▼ -9.7 pp |
| 2000 | -0.3% | GBX-182.00K | GBX69.69 Million | GBX19.01 Million | GBX19.19 Million | ▼ -24.9 pp |
| 1999 | 24.6% | GBX16.58 Million | GBX67.44 Million | GBX33.03 Million | GBX16.45 Million | ▲ +4.8 pp |
| 1998 | 19.8% | GBX10.20 Million | GBX51.55 Million | GBX28.02 Million | GBX17.81 Million | ▲ +3.1 pp |
| 1997 | 16.7% | GBX8.43 Million | GBX50.58 Million | GBX25.52 Million | GBX17.09 Million | ▲ +1.7 pp |
| 1996 | 14.9% | GBX6.65 Million | GBX44.49 Million | GBX52.21 Million | GBX45.56 Million | ▼ -4.5 pp |
| 1995 | 19.5% | GBX3.86 Million | GBX19.85 Million | GBX14.04 Million | GBX10.17 Million | ▲ +41.4 pp |
| 1994 | -22.0% | GBX-3.28 Million | GBX14.92 Million | GBX7.66 Million | GBX10.94 Million | ▼ -2.3 pp |
| 1993 | -19.7% | GBX-2.69 Million | GBX13.68 Million | GBX8.66 Million | GBX11.36 Million | ▼ -16.3 pp |
| 1992 | -3.4% | GBX-593.00K | GBX17.48 Million | GBX6.93 Million | GBX7.53 Million | ▲ +3.6 pp |
| 1991 | -7.0% | GBX-1.19 Million | GBX17.07 Million | GBX8.54 Million | GBX9.73 Million | ▼ -2.1 pp |
| 1990 | -4.8% | GBX-809.00K | GBX16.75 Million | GBX13.15 Million | GBX13.96 Million | ▼ -11.4 pp |
| 1989 | 6.6% | GBX1.11 Million | GBX16.86 Million | GBX9.91 Million | GBX8.79 Million | ▲ +21.6 pp |
| 1988 | -15.0% | GBX-2.22 Million | GBX14.77 Million | GBX10.97 Million | GBX13.19 Million | ▲ +37.7 pp |
| 1987 | -52.8% | GBX-2.99 Million | GBX5.66 Million | GBX9.41 Million | GBX12.39 Million | ▼ -36.4 pp |
| 1986 | -16.4% | GBX-2.60 Million | GBX15.91 Million | GBX8.81 Million | GBX11.42 Million | ▼ -21.2 pp |
| 1985 | 4.9% | GBX797.00K | GBX16.36 Million | GBX15.81 Million | GBX15.02 Million | — |