The GYM Group PLC (GYM) — Working Capital to Net Assets Ratio
The GYM Group PLC (GYM) has a Working Capital to Net Assets ratio of -53.2% as of December 2025. Working capital of GBX-75.40 Million (current assets of GBX13.50 Million minus current liabilities of GBX88.90 Million) is measured against net assets of GBX141.70 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See The GYM Group PLC (GYM) 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
The GYM Group PLC Working Capital to Net Assets (2012–2025)
This chart shows how The GYM Group PLC's Working Capital to Net Assets ratio has evolved across 14 annual periods from 2012 to 2025. As of December 2025, the ratio stands at -53.2%, reflecting working capital of GBX-75.40 Million against net assets of GBX141.70 Million GBX. See GYM defensive asset coverage days to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for The GYM Group PLC (2012–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for The GYM Group PLC from 2012 to 2025, covering 14 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 cap of The GYM Group PLC.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -53.2% | GBX-75.40 Million | GBX141.70 Million | GBX13.50 Million | GBX88.90 Million | ▼ -3.7 pp |
| 2024 | -49.5% | GBX-65.10 Million | GBX131.60 Million | GBX12.50 Million | GBX77.60 Million | ▼ -3.1 pp |
| 2023 | -46.3% | GBX-59.30 Million | GBX128.00 Million | GBX13.00 Million | GBX72.30 Million | ▼ -9.4 pp |
| 2022 | -36.9% | GBX-49.50 Million | GBX134.00 Million | GBX15.20 Million | GBX64.70 Million | ▼ -8.9 pp |
| 2021 | -28.0% | GBX-42.60 Million | GBX152.10 Million | GBX14.80 Million | GBX57.40 Million | ▼ -6.9 pp |
| 2020 | -21.1% | GBX-32.55 Million | GBX154.44 Million | GBX10.54 Million | GBX43.09 Million | ▲ +4.0 pp |
| 2019 | -25.0% | GBX-37.60 Million | GBX150.16 Million | GBX12.03 Million | GBX49.63 Million | ▼ -0.1 pp |
| 2018 | -24.9% | GBX-36.68 Million | GBX147.24 Million | GBX11.10 Million | GBX47.78 Million | ▲ +4.6 pp |
| 2017 | -29.5% | GBX-35.71 Million | GBX120.88 Million | GBX9.69 Million | GBX45.40 Million | ▼ -9.0 pp |
| 2016 | -20.5% | GBX-23.46 Million | GBX114.29 Million | GBX10.79 Million | GBX34.26 Million | ▼ -4.9 pp |
| 2015 | -15.6% | GBX-16.91 Million | GBX108.44 Million | GBX8.64 Million | GBX25.55 Million | ▲ +31.0 pp |
| 2014 | -46.6% | GBX-14.72 Million | GBX31.59 Million | GBX9.93 Million | GBX24.66 Million | ▼ -116.0 pp |
| 2013 | 69.4% | GBX-9.20 Million | GBX-13.25 Million | GBX7.29 Million | GBX16.49 Million | ▼ -529.3 pp |
| 2012 | 598.7% | GBX-22.51 Million | GBX-3.76 Million | GBX5.90 Million | GBX28.41 Million | — |