Scottish American Investment Co (SAIN) — Working Capital to Net Assets Ratio
Scottish American Investment Co (SAIN) has a Working Capital to Net Assets ratio of 0.3% as of June 2026. Working capital of GBX2.65 Million (current assets of GBX8.78 Million minus current liabilities of GBX6.13 Million) is measured against net assets of GBX828.38 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See operational self-sufficiency of Scottish American Investment Co to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Scottish American Investment Co Working Capital to Net Assets (2003–2025)
This chart shows how Scottish American Investment Co's Working Capital to Net Assets ratio has evolved across 23 annual periods from 2003 to 2025. As of June 2026, the ratio stands at 0.3%, reflecting working capital of GBX2.65 Million against net assets of GBX828.38 Million GBX. For the complete balance sheet picture, see balance sheet size of Scottish American Investment Co.
Annual Working Capital to Net Assets for Scottish American Investment Co (2003–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Scottish American Investment Co from 2003 to 2025, covering 23 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 SAIN long-term asset 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 | 0.5% | GBX4.15 Million | GBX878.63 Million | GBX8.11 Million | GBX3.95 Million | ▲ +0.6 pp |
| 2024 | -0.1% | GBX-834.00K | GBX952.69 Million | GBX2.82 Million | GBX3.65 Million | ▼ -1.0 pp |
| 2023 | 0.9% | GBX8.69 Million | GBX935.18 Million | GBX10.89 Million | GBX2.20 Million | ▲ +0.1 pp |
| 2022 | 0.8% | GBX6.76 Million | GBX846.67 Million | GBX7.40 Million | GBX637.00K | ▼ -0.6 pp |
| 2021 | 1.4% | GBX13.46 Million | GBX930.18 Million | GBX14.97 Million | GBX1.51 Million | ▲ +0.3 pp |
| 2020 | 1.2% | GBX8.52 Million | GBX731.16 Million | GBX12.23 Million | GBX3.71 Million | ▲ +0.1 pp |
| 2019 | 1.1% | GBX6.41 Million | GBX600.49 Million | GBX8.96 Million | GBX2.55 Million | ▼ -0.2 pp |
| 2018 | 1.3% | GBX6.26 Million | GBX483.45 Million | GBX8.63 Million | GBX2.37 Million | ▲ +0.8 pp |
| 2017 | 0.5% | GBX2.26 Million | GBX497.94 Million | GBX3.70 Million | GBX1.44 Million | ▼ -0.4 pp |
| 2016 | 0.8% | GBX3.57 Million | GBX431.65 Million | GBX5.00 Million | GBX1.44 Million | ▲ +0.1 pp |
| 2015 | 0.7% | GBX2.60 Million | GBX348.45 Million | GBX4.24 Million | GBX1.64 Million | ▼ -2.0 pp |
| 2014 | 2.7% | GBX9.41 Million | GBX343.81 Million | GBX10.85 Million | GBX1.44 Million | ▲ +1.7 pp |
| 2013 | 1.0% | GBX3.56 Million | GBX342.38 Million | GBX5.00 Million | GBX1.44 Million | ▲ +0.3 pp |
| 2012 | 0.7% | GBX2.22 Million | GBX315.31 Million | GBX3.65 Million | GBX1.44 Million | ▲ +0.4 pp |
| 2011 | 0.3% | GBX761.00K | GBX294.19 Million | GBX4.72 Million | GBX3.96 Million | ▼ -1.3 pp |
| 2010 | 1.5% | GBX5.08 Million | GBX330.82 Million | GBX7.70 Million | GBX2.62 Million | ▼ -2.1 pp |
| 2009 | 3.7% | GBX10.12 Million | GBX277.18 Million | GBX12.77 Million | GBX2.65 Million | ▲ +2.8 pp |
| 2008 | 0.8% | GBX1.70 Million | GBX200.78 Million | GBX5.79 Million | GBX4.09 Million | ▲ +0.3 pp |
| 2007 | 0.5% | GBX1.84 Million | GBX371.39 Million | GBX9.27 Million | GBX7.43 Million | ▲ +0.2 pp |
| 2006 | 0.3% | GBX947.00K | GBX373.59 Million | GBX3.04 Million | GBX2.09 Million | ▲ +0.1 pp |
| 2005 | 0.2% | GBX573.00K | GBX336.59 Million | GBX2.49 Million | GBX1.92 Million | ▼ -0.5 pp |
| 2004 | 0.7% | GBX1.86 Million | GBX271.93 Million | GBX5.99 Million | GBX4.13 Million | ▼ -16.1 pp |
| 2003 | 16.8% | GBX42.16 Million | GBX251.29 Million | GBX47.99 Million | GBX5.82 Million | — |