James Latham PLC (LTHM) — Working Capital to Net Assets Ratio
James Latham PLC (LTHM) has a Working Capital to Net Assets ratio of 72.5% as of March 2025. Working capital of GBX159.85 Million (current assets of GBX200.56 Million minus current liabilities of GBX40.71 Million) is measured against net assets of GBX220.48 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See how leveraged is James Latham PLC's balance sheet to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
James Latham PLC Working Capital to Net Assets (1986–2025)
This chart shows how James Latham PLC's Working Capital to Net Assets ratio has evolved across 40 annual periods from 1986 to 2025. As of March 2025, the ratio stands at 72.5%, reflecting working capital of GBX159.85 Million against net assets of GBX220.48 Million GBX. Check LTHM intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for James Latham PLC (1986–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for James Latham PLC from 1986 to 2025, covering 40 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 value of James Latham PLC.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 72.5% | GBX159.85 Million | GBX220.48 Million | GBX200.56 Million | GBX40.71 Million | ▼ -4.2 pp |
| 2024 | 76.7% | GBX165.11 Million | GBX215.23 Million | GBX202.35 Million | GBX37.24 Million | ▼ -2.8 pp |
| 2023 | 79.5% | GBX155.43 Million | GBX195.57 Million | GBX197.37 Million | GBX41.95 Million | ▲ +2.0 pp |
| 2022 | 77.5% | GBX127.04 Million | GBX163.97 Million | GBX179.59 Million | GBX52.55 Million | ▲ +2.7 pp |
| 2021 | 74.7% | GBX89.00 Million | GBX119.08 Million | GBX124.88 Million | GBX35.88 Million | ▼ -0.5 pp |
| 2020 | 75.2% | GBX78.42 Million | GBX104.28 Million | GBX108.28 Million | GBX29.86 Million | ▲ +1.5 pp |
| 2019 | 73.7% | GBX72.20 Million | GBX97.96 Million | GBX100.50 Million | GBX28.31 Million | ▼ -0.1 pp |
| 2018 | 73.8% | GBX66.26 Million | GBX89.79 Million | GBX96.20 Million | GBX29.94 Million | ▼ -13.9 pp |
| 2017 | 87.7% | GBX64.25 Million | GBX73.26 Million | GBX92.83 Million | GBX28.58 Million | ▲ +2.5 pp |
| 2016 | 85.2% | GBX60.68 Million | GBX71.18 Million | GBX85.52 Million | GBX24.85 Million | ▲ +0.3 pp |
| 2015 | 85.0% | GBX52.87 Million | GBX62.23 Million | GBX78.62 Million | GBX25.75 Million | ▲ +3.1 pp |
| 2014 | 81.9% | GBX47.57 Million | GBX58.11 Million | GBX72.01 Million | GBX24.45 Million | ▼ -8.4 pp |
| 2013 | 90.3% | GBX42.85 Million | GBX47.47 Million | GBX63.17 Million | GBX20.33 Million | ▲ +5.9 pp |
| 2012 | 84.4% | GBX39.60 Million | GBX46.92 Million | GBX61.72 Million | GBX22.13 Million | ▼ -0.7 pp |
| 2011 | 85.1% | GBX38.99 Million | GBX45.82 Million | GBX60.41 Million | GBX21.42 Million | ▲ +0.9 pp |
| 2010 | 84.2% | GBX35.58 Million | GBX42.23 Million | GBX53.41 Million | GBX17.83 Million | ▲ +5.2 pp |
| 2009 | 79.0% | GBX33.10 Million | GBX41.89 Million | GBX48.30 Million | GBX15.20 Million | ▲ +1.7 pp |
| 2008 | 77.3% | GBX32.57 Million | GBX42.12 Million | GBX51.63 Million | GBX19.06 Million | ▼ -6.3 pp |
| 2007 | 83.6% | GBX34.37 Million | GBX41.09 Million | GBX52.72 Million | GBX18.35 Million | ▼ -5.4 pp |
| 2006 | 89.0% | GBX35.51 Million | GBX39.90 Million | GBX53.14 Million | GBX17.62 Million | ▼ -14.6 pp |
| 2005 | 103.6% | GBX33.92 Million | GBX32.75 Million | GBX55.55 Million | GBX21.63 Million | ▲ +40.4 pp |
| 2004 | 63.2% | GBX17.64 Million | GBX27.93 Million | GBX37.51 Million | GBX19.87 Million | ▲ +0.6 pp |
| 2003 | 62.6% | GBX16.90 Million | GBX27.00 Million | GBX34.25 Million | GBX17.34 Million | ▼ -11.7 pp |
| 2002 | 74.3% | GBX19.72 Million | GBX26.56 Million | GBX33.55 Million | GBX13.83 Million | ▼ -9.2 pp |
| 2001 | 83.4% | GBX21.25 Million | GBX25.47 Million | GBX34.80 Million | GBX13.56 Million | ▼ -1.1 pp |
| 2000 | 84.5% | GBX20.44 Million | GBX24.19 Million | GBX32.77 Million | GBX12.34 Million | ▲ +6.2 pp |
| 1999 | 78.3% | GBX16.34 Million | GBX20.86 Million | GBX34.89 Million | GBX18.55 Million | ▼ -3.9 pp |
| 1998 | 82.2% | GBX16.39 Million | GBX19.93 Million | GBX33.05 Million | GBX16.65 Million | ▲ +4.6 pp |
| 1997 | 77.6% | GBX14.58 Million | GBX18.79 Million | GBX33.98 Million | GBX19.40 Million | ▲ +10.4 pp |
| 1996 | 67.2% | GBX11.98 Million | GBX17.82 Million | GBX30.44 Million | GBX18.47 Million | ▼ -11.9 pp |
| 1995 | 79.2% | GBX13.50 Million | GBX17.05 Million | GBX30.98 Million | GBX17.48 Million | ▼ -4.9 pp |
| 1994 | 84.1% | GBX13.43 Million | GBX15.97 Million | GBX28.34 Million | GBX14.91 Million | ▲ +19.6 pp |
| 1993 | 64.5% | GBX9.74 Million | GBX15.10 Million | GBX26.20 Million | GBX16.46 Million | ▲ +3.0 pp |
| 1992 | 61.5% | GBX10.70 Million | GBX17.39 Million | GBX25.17 Million | GBX14.47 Million | ▲ +1.7 pp |
| 1991 | 59.9% | GBX10.80 Million | GBX18.04 Million | GBX25.05 Million | GBX14.25 Million | ▲ +3.9 pp |
| 1990 | 55.9% | GBX10.86 Million | GBX19.42 Million | GBX26.26 Million | GBX15.40 Million | ▼ -2.3 pp |
| 1989 | 58.2% | GBX10.77 Million | GBX18.52 Million | GBX24.65 Million | GBX13.88 Million | ▲ +2.5 pp |
| 1988 | 55.6% | GBX9.56 Million | GBX17.18 Million | GBX23.85 Million | GBX14.29 Million | ▼ -0.4 pp |
| 1987 | 56.1% | GBX8.71 Million | GBX15.53 Million | GBX20.24 Million | GBX11.53 Million | ▼ -1.4 pp |
| 1986 | 57.4% | GBX7.84 Million | GBX13.66 Million | GBX15.63 Million | GBX7.79 Million | — |