Record PLC (REC) — Working Capital to Net Assets Ratio
Record PLC (REC) has a Working Capital to Net Assets ratio of 80.3% as of March 2026. Working capital of GBX22.33 Million (current assets of GBX22.78 Million minus current liabilities of GBX457.00K) is measured against net assets of GBX27.81 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Record PLC (REC) defensive interval to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Record PLC Working Capital to Net Assets (2005–2026)
This chart shows how Record PLC's Working Capital to Net Assets ratio has evolved across 22 annual periods from 2005 to 2026. As of March 2026, the ratio stands at 80.3%, reflecting working capital of GBX22.33 Million against net assets of GBX27.81 Million GBX. For the complete balance sheet picture, see Record PLC balance sheet assets.
Annual Working Capital to Net Assets for Record PLC (2005–2026)
The table below presents the year-by-year Working Capital to Net Assets ratio for Record PLC from 2005 to 2026, covering 22 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. Check how resilient are Record PLC's assets to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2026 | 80.3% | GBX22.33 Million | GBX27.81 Million | GBX22.78 Million | GBX457.00K | ▲ +7.5 pp |
| 2025 | 72.8% | GBX21.16 Million | GBX29.07 Million | GBX27.40 Million | GBX6.24 Million | ▼ -8.5 pp |
| 2024 | 81.3% | GBX23.54 Million | GBX28.95 Million | GBX30.57 Million | GBX7.03 Million | ▲ +6.0 pp |
| 2023 | 75.3% | GBX21.29 Million | GBX28.29 Million | GBX28.92 Million | GBX7.63 Million | ▼ -5.5 pp |
| 2022 | 80.7% | GBX20.93 Million | GBX25.93 Million | GBX27.14 Million | GBX6.21 Million | ▼ -1.6 pp |
| 2021 | 82.3% | GBX22.05 Million | GBX26.80 Million | GBX28.05 Million | GBX5.99 Million | ▼ -3.6 pp |
| 2020 | 85.9% | GBX24.19 Million | GBX28.16 Million | GBX31.15 Million | GBX6.96 Million | ▼ -6.3 pp |
| 2019 | 92.2% | GBX25.27 Million | GBX27.40 Million | GBX31.43 Million | GBX6.16 Million | ▲ +1.0 pp |
| 2018 | 91.2% | GBX24.21 Million | GBX26.55 Million | GBX29.74 Million | GBX5.53 Million | ▼ -5.5 pp |
| 2017 | 96.7% | GBX35.60 Million | GBX36.83 Million | GBX44.25 Million | GBX8.64 Million | ▼ -2.2 pp |
| 2016 | 98.9% | GBX37.28 Million | GBX37.71 Million | GBX40.54 Million | GBX3.26 Million | ▲ +8.0 pp |
| 2015 | 90.9% | GBX32.53 Million | GBX35.80 Million | GBX37.05 Million | GBX4.52 Million | ▲ +2.2 pp |
| 2014 | 88.7% | GBX29.18 Million | GBX32.91 Million | GBX32.84 Million | GBX3.66 Million | ▼ -7.9 pp |
| 2013 | 96.6% | GBX31.18 Million | GBX32.29 Million | GBX34.64 Million | GBX3.46 Million | ▲ +1.2 pp |
| 2012 | 95.4% | GBX27.29 Million | GBX28.62 Million | GBX30.75 Million | GBX3.46 Million | ▼ 0.0 pp |
| 2011 | 95.4% | GBX28.72 Million | GBX30.10 Million | GBX34.65 Million | GBX5.94 Million | ▼ -1.2 pp |
| 2010 | 96.6% | GBX24.82 Million | GBX25.70 Million | GBX31.22 Million | GBX6.41 Million | ▼ -1.5 pp |
| 2009 | 98.1% | GBX26.68 Million | GBX27.19 Million | GBX37.54 Million | GBX10.86 Million | ▲ +1.7 pp |
| 2008 | 96.5% | GBX17.89 Million | GBX18.55 Million | GBX31.46 Million | GBX13.57 Million | ▲ +0.9 pp |
| 2007 | 95.5% | GBX14.22 Million | GBX14.88 Million | GBX20.57 Million | GBX6.35 Million | ▲ +5.9 pp |
| 2006 | 89.6% | GBX4.03 Million | GBX4.50 Million | GBX6.80 Million | GBX2.77 Million | ▼ -6.4 pp |
| 2005 | 96.0% | GBX1.98 Million | GBX2.06 Million | GBX2.98 Million | GBX1.00 Million | — |