Spiritus Mundi PLC (SPMU) — Working Capital to Net Assets Ratio
Spiritus Mundi PLC (SPMU) has a Working Capital to Net Assets ratio of 100.0% as of March 2025. Working capital of GBX-473.93K (current assets of GBX71.30K minus current liabilities of GBX545.23K) is measured against net assets of GBX-473.93K. A higher ratio indicates strong short-term liquidity financed by the equity base. See Spiritus Mundi PLC liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Spiritus Mundi PLC Working Capital to Net Assets (2022–2024)
This chart shows how Spiritus Mundi PLC's Working Capital to Net Assets ratio has evolved across 3 annual periods from 2022 to 2024. As of March 2025, the ratio stands at 100.0%, reflecting working capital of GBX-473.93K against net assets of GBX-473.93K GBX. For the complete balance sheet picture, see balance sheet size of Spiritus Mundi PLC.
Annual Working Capital to Net Assets for Spiritus Mundi PLC (2022–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Spiritus Mundi PLC from 2022 to 2024, covering 3 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. Read Spiritus Mundi PLC balance sheet liabilities for a breakdown of total debt and financial obligations.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 100.0% | GBX-140.06K | GBX-140.06K | GBX120.52K | GBX260.58K | ▲ +0.0 pp |
| 2023 | 100.0% | GBX425.85K | GBX425.85K | GBX513.13K | GBX87.28K | ▲ +0.0 pp |
| 2022 | 100.0% | GBX1.22 Million | GBX1.22 Million | GBX1.24 Million | GBX23.23K | — |