The Global Smaller Companies Trust Plc Working Capital to Net Assets Ratio
The Global Smaller Companies Trust Plc working capital to net assets ratio. The Global Smaller Companies Trust Plc (GSCT) has a Working Capital to Net Assets ratio of 2.1% as of April 2026. Working capital of GBX17.27 Million (current assets of GBX32.97 Million minus current liabilities of GBX15.70 Million) is measured against net assets of GBX820.06 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. Check The Global Smaller Companies Trust Plc tangible equity quality to evaluate the tangible quality of the company's equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of The Global Smaller Companies Trust Plc (2004–2026)
Working capital to net assets ratio of The Global Smaller Companies Trust Plc from 2004 to 2026. This chart shows how The Global Smaller Companies Trust Plc's Working Capital to Net Assets ratio has evolved across 23 annual periods from 2004 to 2026. As of April 2026, the ratio stands at 2.1%, reflecting working capital of GBX17.27 Million against net assets of GBX820.06 Million GBX. See The Global Smaller Companies Trust Plc (GSCT) defensive interval to measure how many days the company can operate on defensive assets alone.
The Global Smaller Companies Trust Plc Working Capital to Net Assets Ratio by Year (2004–2026)
The Global Smaller Companies Trust Plc working capital to net assets ratio by year from 2004 to 2026. The table below presents the year-by-year Working Capital to Net Assets ratio for The Global Smaller Companies Trust Plc from 2004 to 2026, covering 23 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 the complete balance sheet picture, see GSCT total asset value.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2026 | 2.1% | GBX17.27 Million | GBX820.06 Million | GBX32.97 Million | GBX15.70 Million | ▲ +0.2 pp |
| 2025 | 1.9% | GBX14.25 Million | GBX736.82 Million | GBX15.72 Million | GBX1.47 Million | ▲ +2.5 pp |
| 2024 | -0.5% | GBX-4.74 Million | GBX870.06 Million | GBX20.00 Million | GBX24.74 Million | ▼ -1.6 pp |
| 2023 | 1.1% | GBX9.11 Million | GBX859.43 Million | GBX13.01 Million | GBX3.90 Million | ▼ -0.3 pp |
| 2022 | 1.4% | GBX13.00 Million | GBX945.30 Million | GBX16.96 Million | GBX3.96 Million | ▲ +0.8 pp |
| 2021 | 0.6% | GBX5.77 Million | GBX1.01 Billion | GBX13.89 Million | GBX8.12 Million | ▼ -4.8 pp |
| 2020 | 5.4% | GBX38.94 Million | GBX726.51 Million | GBX42.42 Million | GBX3.48 Million | ▲ +5.9 pp |
| 2019 | -0.6% | GBX-4.88 Million | GBX854.62 Million | GBX13.77 Million | GBX18.64 Million | ▼ -1.1 pp |
| 2018 | 0.5% | GBX4.24 Million | GBX826.83 Million | GBX11.88 Million | GBX7.64 Million | ▼ -0.4 pp |
| 2017 | 0.9% | GBX6.71 Million | GBX733.28 Million | GBX14.52 Million | GBX7.81 Million | ▼ -0.9 pp |
| 2016 | 1.8% | GBX9.99 Million | GBX553.19 Million | GBX14.78 Million | GBX4.79 Million | ▲ +0.6 pp |
| 2015 | 1.2% | GBX6.45 Million | GBX516.96 Million | GBX17.59 Million | GBX11.13 Million | ▼ -2.4 pp |
| 2014 | 3.7% | GBX15.74 Million | GBX431.09 Million | GBX20.28 Million | GBX4.54 Million | ▼ -1.1 pp |
| 2013 | 4.7% | GBX16.05 Million | GBX340.09 Million | GBX23.14 Million | GBX7.09 Million | ▲ +2.9 pp |
| 2012 | 1.9% | GBX4.59 Million | GBX246.78 Million | GBX7.56 Million | GBX2.96 Million | ▲ +0.5 pp |
| 2011 | 1.4% | GBX3.27 Million | GBX241.60 Million | GBX4.81 Million | GBX1.54 Million | ▼ -6.4 pp |
| 2010 | 7.7% | GBX16.11 Million | GBX208.38 Million | GBX19.18 Million | GBX3.07 Million | ▲ +5.5 pp |
| 2009 | 2.2% | GBX3.30 Million | GBX150.99 Million | GBX7.15 Million | GBX3.86 Million | ▲ +0.3 pp |
| 2008 | 1.9% | GBX3.63 Million | GBX188.10 Million | GBX8.67 Million | GBX5.04 Million | ▲ +0.8 pp |
| 2007 | 1.1% | GBX2.58 Million | GBX239.57 Million | GBX8.60 Million | GBX6.01 Million | ▲ +0.0 pp |
| 2006 | 1.1% | GBX2.42 Million | GBX227.65 Million | GBX4.27 Million | GBX1.85 Million | ▼ -0.6 pp |
| 2005 | 1.7% | GBX4.50 Million | GBX264.40 Million | GBX8.07 Million | GBX3.57 Million | ▼ -4.2 pp |
| 2004 | 5.9% | GBX13.84 Million | GBX235.39 Million | GBX20.25 Million | GBX6.41 Million | — |