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 0.5% as of December 2025. Working capital of GBX4.15 Million (current assets of GBX8.11 Million minus current liabilities of GBX3.95 Million) is measured against net assets of GBX878.63 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Scottish American Investment Co free cash flow to debt ratio to measure the company's free cash flow as a share of total liabilities.
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 December 2025, the ratio stands at 0.5%, reflecting working capital of GBX4.15 Million against net assets of GBX878.63 Million GBX. See SAIN cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.
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. For live market cap and the full company profile, see market cap of Scottish American Investment Co.
| 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 | — |