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 21.0% as of June 2025. Working capital of GBX38.90 Million (current assets of GBX209.30 Million minus current liabilities of GBX170.40 Million) is measured against net assets of GBX185.30 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See James Fisher and Sons PLC (FSJ) balance sheet quality index to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
James Fisher and Sons PLC Working Capital to Net Assets (1985–2024)
This chart shows how James Fisher and Sons PLC's Working Capital to Net Assets ratio has evolved across 40 annual periods from 1985 to 2024. As of June 2025, the ratio stands at 21.0%, reflecting working capital of GBX38.90 Million against net assets of GBX185.30 Million GBX. Check James Fisher and Sons PLC tangible book value ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for James Fisher and Sons PLC (1985–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for James Fisher and Sons PLC from 1985 to 2024, covering 40 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 market value of James Fisher and Sons PLC.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (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 | — |