Kistos PLC (KIST) — Working Capital to Net Assets Ratio
Kistos PLC (KIST) has a Working Capital to Net Assets ratio of -69.4% as of December 2025. Working capital of GBX-29.80 Million (current assets of GBX261.43 Million minus current liabilities of GBX291.23 Million) is measured against net assets of GBX42.92 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See KIST cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Kistos PLC Working Capital to Net Assets (2021–2025)
This chart shows how Kistos PLC's Working Capital to Net Assets ratio has evolved across 5 annual periods from 2021 to 2025. As of December 2025, the ratio stands at -69.4%, reflecting working capital of GBX-29.80 Million against net assets of GBX42.92 Million GBX. For the complete balance sheet picture, see KIST total assets.
Annual Working Capital to Net Assets for Kistos PLC (2021–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Kistos PLC from 2021 to 2025, covering 5 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. Read total liabilities of Kistos PLC for a breakdown of total debt and financial obligations.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -69.4% | GBX-29.80 Million | GBX42.92 Million | GBX261.43 Million | GBX291.23 Million | ▼ -350.7 pp |
| 2024 | 281.3% | GBX103.40 Million | GBX36.76 Million | GBX247.63 Million | GBX144.23 Million | ▲ +106.5 pp |
| 2023 | 174.8% | GBX143.27 Million | GBX81.95 Million | GBX321.94 Million | GBX178.67 Million | ▲ +85.2 pp |
| 2022 | 89.7% | GBX92.08 Million | GBX102.71 Million | GBX276.23 Million | GBX184.15 Million | ▲ +6.9 pp |
| 2021 | 82.7% | GBX58.37 Million | GBX70.57 Million | GBX126.93 Million | GBX68.55 Million | — |