Record PLC (REC) — Working Capital to Net Assets Ratio
Record PLC (REC) has a Working Capital to Net Assets ratio of 91.7% as of September 2025. Working capital of GBX25.49 Million (current assets of GBX26.19 Million minus current liabilities of GBX695.00K) is measured against net assets of GBX27.80 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Record PLC (REC) balance sheet quality index to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Record PLC Working Capital to Net Assets (2005–2025)
This chart shows how Record PLC's Working Capital to Net Assets ratio has evolved across 21 annual periods from 2005 to 2025. As of September 2025, the ratio stands at 91.7%, reflecting working capital of GBX25.49 Million against net assets of GBX27.80 Million GBX. Check tangible equity quality of Record PLC to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Record PLC (2005–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Record PLC from 2005 to 2025, covering 21 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 how much is Record PLC worth.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (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 | — |