Nippon Active Value Fund Plc (NAVF) — Working Capital to Net Assets Ratio
Nippon Active Value Fund Plc (NAVF) has a Working Capital to Net Assets ratio of 2.2% as of December 2025. Working capital of GBX9.53 Million (current assets of GBX10.04 Million minus current liabilities of GBX507.00K) is measured against net assets of GBX430.62 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See NAVF equity to assets ratio to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Nippon Active Value Fund Plc Working Capital to Net Assets (2020–2025)
This chart shows how Nippon Active Value Fund Plc's Working Capital to Net Assets ratio has evolved across 6 annual periods from 2020 to 2025. As of December 2025, the ratio stands at 2.2%, reflecting working capital of GBX9.53 Million against net assets of GBX430.62 Million GBX. Check NAVF intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Nippon Active Value Fund Plc (2020–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Nippon Active Value Fund Plc from 2020 to 2025, covering 6 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 NAVF market cap overview.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 2.2% | GBX9.53 Million | GBX430.62 Million | GBX10.04 Million | GBX507.00K | ▼ -2.9 pp |
| 2024 | 5.1% | GBX18.70 Million | GBX365.44 Million | GBX19.89 Million | GBX1.19 Million | ▼ -2.6 pp |
| 2023 | 7.8% | GBX24.85 Million | GBX319.94 Million | GBX25.19 Million | GBX343.00K | ▼ -12.8 pp |
| 2022 | 20.6% | GBX32.72 Million | GBX158.75 Million | GBX32.98 Million | GBX256.00K | ▲ +9.4 pp |
| 2021 | 11.2% | GBX17.51 Million | GBX155.85 Million | GBX17.65 Million | GBX138.00K | ▼ -0.9 pp |
| 2020 | 12.1% | GBX14.23 Million | GBX117.14 Million | GBX14.35 Million | GBX122.00K | — |