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 17.5% as of June 2026. Working capital of GBX33.20 Million (current assets of GBX250.00 Million minus current liabilities of GBX216.80 Million) is measured against net assets of GBX189.80 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See James Fisher and Sons PLC liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
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 June 2026, the ratio stands at 17.5%, reflecting working capital of GBX33.20 Million against net assets of GBX189.80 Million GBX. For the complete balance sheet picture, see balance sheet size of James Fisher and Sons PLC.
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. Check James Fisher and Sons PLC (FSJ) asset resilience to evaluate the company's liquid asset resilience ratio.
| 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 | — |