JPmorgan US Smaller Companies Investment Trust PLC (JUSC) — Working Capital to Net Assets Ratio
JPmorgan US Smaller Companies Investment Trust PLC (JUSC) has a Working Capital to Net Assets ratio of -9.1% as of June 2026. Working capital of GBX-23.04 Million (current assets of GBX7.03 Million minus current liabilities of GBX30.07 Million) is measured against net assets of GBX252.15 Million. A higher ratio indicates strong short-term liquidity financed by the equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
JPmorgan US Smaller Companies Investment Trust PLC Working Capital to Net Assets (2005–2025)
This chart shows how JPmorgan US Smaller Companies Investment Trust PLC's Working Capital to Net Assets ratio has evolved across 21 annual periods from 2005 to 2025. As of June 2026, the ratio stands at -9.1%, reflecting working capital of GBX-23.04 Million against net assets of GBX252.15 Million GBX. Explore how much of JPmorgan US Smaller Companies Investment's assets are long-term investments to see how much of total assets are deployed in long-term investments.
Annual Working Capital to Net Assets for JPmorgan US Smaller Companies Investment Trust PLC (2005–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for JPmorgan US Smaller Companies Investment Trust PLC from 2005 to 2025, covering 21 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 JUSC total asset value.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 1.6% | GBX3.58 Million | GBX230.23 Million | GBX3.95 Million | GBX363.00K | ▲ +1.1 pp |
| 2024 | 0.4% | GBX1.22 Million | GBX293.79 Million | GBX1.27 Million | GBX52.00K | ▼ -6.5 pp |
| 2023 | 7.0% | GBX19.46 Million | GBX279.73 Million | GBX19.55 Million | GBX80.00K | ▲ +4.6 pp |
| 2022 | 2.3% | GBX6.39 Million | GBX273.06 Million | GBX7.06 Million | GBX668.00K | ▲ +1.7 pp |
| 2021 | 0.6% | GBX1.81 Million | GBX301.78 Million | GBX3.62 Million | GBX1.81 Million | ▲ +6.7 pp |
| 2020 | -6.1% | GBX-14.37 Million | GBX236.84 Million | GBX6.60 Million | GBX20.97 Million | ▼ -6.4 pp |
| 2019 | 0.3% | GBX567.00K | GBX198.25 Million | GBX665.00K | GBX98.00K | ▼ -0.5 pp |
| 2018 | 0.8% | GBX1.22 Million | GBX158.83 Million | GBX1.23 Million | GBX5.00K | ▼ -2.9 pp |
| 2017 | 3.7% | GBX6.12 Million | GBX166.69 Million | GBX6.19 Million | GBX64.00K | ▼ -2.7 pp |
| 2016 | 6.4% | GBX9.80 Million | GBX153.82 Million | GBX9.98 Million | GBX183.00K | ▲ +19.3 pp |
| 2015 | -13.0% | GBX-13.47 Million | GBX103.81 Million | GBX185.00K | GBX13.65 Million | ▼ -4.3 pp |
| 2014 | -8.6% | GBX-8.58 Million | GBX99.35 Million | GBX1.12 Million | GBX9.70 Million | ▼ -8.9 pp |
| 2013 | 0.2% | GBX186.00K | GBX86.34 Million | GBX227.00K | GBX41.00K | ▼ -1.4 pp |
| 2012 | 1.6% | GBX955.00K | GBX59.21 Million | GBX1.59 Million | GBX636.00K | ▲ +11.2 pp |
| 2011 | -9.6% | GBX-5.05 Million | GBX52.63 Million | GBX1.78 Million | GBX6.83 Million | ▼ -3.4 pp |
| 2010 | -6.2% | GBX-3.27 Million | GBX52.95 Million | GBX1.41 Million | GBX4.68 Million | ▼ -5.0 pp |
| 2009 | -1.1% | GBX-476.00K | GBX41.40 Million | GBX102.00K | GBX578.00K | ▼ -8.0 pp |
| 2008 | 6.8% | GBX2.35 Million | GBX34.48 Million | GBX3.08 Million | GBX729.00K | ▲ +9.4 pp |
| 2007 | -2.6% | GBX-1.75 Million | GBX67.91 Million | GBX1.79 Million | GBX3.54 Million | ▲ +9.7 pp |
| 2006 | -12.2% | GBX-11.40 Million | GBX93.19 Million | GBX363.00K | GBX11.76 Million | ▼ -9.3 pp |
| 2005 | -2.9% | GBX-2.79 Million | GBX96.03 Million | GBX128.00K | GBX2.92 Million | — |