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. For the complete balance sheet picture, see Nippon Active Value Fund Plc balance sheet assets.
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. Explore Nippon Active Value Fund Plc (NAVF) capital reinvestment to see what proportion of operating cash flow is directed to capital expenditures.
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. Explore Nippon Active Value Fund Plc strategic investment ratio to see how much of total assets are deployed in long-term investments.
| 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 | — |