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 net asset quality index of J D Wetherspoon PLC to measure how much of total assets are equity-financed.
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. Check JDW tangible net assets ratio to evaluate the tangible quality of the company's equity base.
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. For live market cap and the full company profile, see JDW stock market capitalisation.
| 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 | — |