J D Wetherspoon PLC (JDW) — Working Capital to Net Assets Ratio
J D Wetherspoon PLC (JDW) has a Working Capital to Net Assets ratio of -70.8% as of January 2026. Working capital of GBX-237.72 Million (current assets of GBX103.58 Million minus current liabilities of GBX341.29 Million) is measured against net assets of GBX335.55 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See JDW defensive interval ratio to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
J D Wetherspoon PLC Working Capital to Net Assets (1990–2025)
This chart shows how J D Wetherspoon PLC's Working Capital to Net Assets ratio has evolved across 37 annual periods from 1990 to 2025. As of January 2026, the ratio stands at -70.8%, reflecting working capital of GBX-237.72 Million against net assets of GBX335.55 Million GBX. For the complete balance sheet picture, see J D Wetherspoon PLC assets under control.
Annual Working Capital to Net Assets for J D Wetherspoon PLC (1990–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for J D Wetherspoon PLC from 1990 to 2025, covering 37 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 J D Wetherspoon PLC (JDW) liquid assets ratio 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 | -72.2% | GBX-261.34 Million | GBX362.00 Million | GBX100.06 Million | GBX361.41 Million | ▼ -15.1 pp |
| 2024 | -57.1% | GBX-229.25 Million | GBX401.63 Million | GBX122.14 Million | GBX351.39 Million | ▲ +0.0 pp |
| 2024 | -57.1% | GBX-229.25 Million | GBX401.63 Million | GBX122.14 Million | GBX351.39 Million | ▲ +0.0 pp |
| 2023 | -57.1% | GBX-228.15 Million | GBX399.46 Million | GBX159.11 Million | GBX387.26 Million | ▲ +16.8 pp |
| 2022 | -73.9% | GBX-237.80 Million | GBX321.88 Million | GBX100.95 Million | GBX338.75 Million | ▲ +13.9 pp |
| 2021 | -87.8% | GBX-244.11 Million | GBX277.98 Million | GBX91.51 Million | GBX335.62 Million | ▼ -59.7 pp |
| 2020 | -28.1% | GBX-89.31 Million | GBX317.25 Million | GBX241.77 Million | GBX331.08 Million | ▲ +46.0 pp |
| 2019 | -74.2% | GBX-234.96 Million | GBX316.81 Million | GBX91.72 Million | GBX326.67 Million | ▼ -2.4 pp |
| 2018 | -71.8% | GBX-205.66 Million | GBX286.56 Million | GBX110.97 Million | GBX316.63 Million | ▲ +26.3 pp |
| 2017 | -98.1% | GBX-253.55 Million | GBX258.43 Million | GBX94.77 Million | GBX348.32 Million | ▼ -8.7 pp |
| 2016 | -89.4% | GBX-185.56 Million | GBX207.45 Million | GBX93.87 Million | GBX279.42 Million | ▲ +9.6 pp |
| 2015 | -99.1% | GBX-220.88 Million | GBX222.89 Million | GBX79.68 Million | GBX300.56 Million | ▼ -20.4 pp |
| 2014 | -78.7% | GBX-178.73 Million | GBX227.17 Million | GBX78.53 Million | GBX257.26 Million | ▼ -9.5 pp |
| 2013 | -69.2% | GBX-148.76 Million | GBX214.91 Million | GBX74.06 Million | GBX222.81 Million | ▲ +20.6 pp |
| 2012 | -89.8% | GBX-152.34 Million | GBX169.64 Million | GBX69.75 Million | GBX222.10 Million | ▼ -12.9 pp |
| 2011 | -76.9% | GBX-131.49 Million | GBX171.04 Million | GBX70.87 Million | GBX202.36 Million | ▼ -8.3 pp |
| 2010 | -68.6% | GBX-111.16 Million | GBX162.14 Million | GBX65.72 Million | GBX176.88 Million | ▲ +50.4 pp |
| 2009 | -118.9% | GBX-199.47 Million | GBX167.69 Million | GBX59.02 Million | GBX258.49 Million | ▼ -74.2 pp |
| 2008 | -44.8% | GBX-80.81 Million | GBX180.55 Million | GBX45.93 Million | GBX126.74 Million | ▲ +0.9 pp |
| 2007 | -45.6% | GBX-78.73 Million | GBX172.61 Million | GBX50.69 Million | GBX129.42 Million | ▼ -5.1 pp |
| 2006 | -40.5% | GBX-81.70 Million | GBX201.57 Million | GBX47.24 Million | GBX128.94 Million | ▲ +0.4 pp |
| 2005 | -40.9% | GBX-100.98 Million | GBX246.75 Million | GBX44.74 Million | GBX145.71 Million | ▼ -4.3 pp |
| 2004 | -36.6% | GBX-105.86 Million | GBX288.95 Million | GBX46.57 Million | GBX152.44 Million | ▼ -7.5 pp |
| 2003 | -29.1% | GBX-92.83 Million | GBX318.63 Million | GBX42.53 Million | GBX135.36 Million | ▼ -1.9 pp |
| 2002 | -27.3% | GBX-84.59 Million | GBX310.13 Million | GBX38.33 Million | GBX122.92 Million | ▼ -8.8 pp |
| 2001 | -18.5% | GBX-50.68 Million | GBX273.84 Million | GBX31.29 Million | GBX81.97 Million | ▼ -15.1 pp |
| 2000 | -3.4% | GBX-8.50 Million | GBX246.83 Million | GBX59.44 Million | GBX67.94 Million | ▼ -11.4 pp |
| 1999 | 8.0% | GBX16.44 Million | GBX206.00 Million | GBX83.74 Million | GBX67.30 Million | ▲ +29.9 pp |
| 1998 | -22.0% | GBX-34.95 Million | GBX159.19 Million | GBX27.62 Million | GBX62.56 Million | ▼ -3.9 pp |
| 1997 | -18.1% | GBX-22.56 Million | GBX124.66 Million | GBX12.44 Million | GBX35.00 Million | ▼ -11.7 pp |
| 1996 | -6.4% | GBX-6.94 Million | GBX108.11 Million | GBX17.51 Million | GBX24.45 Million | ▲ +1.3 pp |
| 1995 | -7.7% | GBX-6.10 Million | GBX79.24 Million | GBX11.34 Million | GBX17.44 Million | ▼ -13.3 pp |
| 1994 | 5.6% | GBX4.07 Million | GBX72.37 Million | GBX17.99 Million | GBX13.92 Million | ▲ +16.5 pp |
| 1993 | -10.9% | GBX-4.80 Million | GBX44.11 Million | GBX4.28 Million | GBX9.08 Million | ▲ +13.1 pp |
| 1992 | -24.0% | GBX-4.87 Million | GBX20.31 Million | GBX1.97 Million | GBX6.84 Million | ▼ -2.5 pp |
| 1991 | -21.4% | GBX-3.86 Million | GBX17.99 Million | GBX757.00K | GBX4.62 Million | ▲ +4.8 pp |
| 1990 | -26.2% | GBX-3.07 Million | GBX11.71 Million | GBX458.00K | GBX3.53 Million | — |