Record PLC Working Capital to Net Assets Ratio
Record PLC 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. Check Record PLC tangible equity quality to evaluate the tangible quality of the company's equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of Record PLC (2005–2026)
Working capital to net assets ratio of Record PLC from 2005 to 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. See Record PLC (REC) liquidity interval to measure how many days the company can operate on defensive assets alone.
Record PLC Working Capital to Net Assets Ratio by Year (2005–2026)
Record PLC working capital to net assets ratio by year from 2005 to 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. For the complete balance sheet picture, see REC total assets.
| 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 | — |