S&U plc (SUS) — Working Capital to Net Assets Ratio
S&U plc (SUS) has a Working Capital to Net Assets ratio of 200.0% as of January 2026. Working capital of GBX497.92 Million (current assets of GBX498.31 Million minus current liabilities of GBX386.00K) is measured against net assets of GBX249.00 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See S&U plc defensive liquidity buffer to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
S&U plc Working Capital to Net Assets (1986–2026)
This chart shows how S&U plc's Working Capital to Net Assets ratio has evolved across 41 annual periods from 1986 to 2026. As of January 2026, the ratio stands at 200.0%, reflecting working capital of GBX497.92 Million against net assets of GBX249.00 Million GBX. For the complete balance sheet picture, see S&U plc asset portfolio.
Annual Working Capital to Net Assets for S&U plc (1986–2026)
The table below presents the year-by-year Working Capital to Net Assets ratio for S&U plc from 1986 to 2026, covering 41 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 S&U plc total 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) |
|---|---|---|---|---|---|---|
| 2026 | 200.0% | GBX497.92 Million | GBX249.00 Million | GBX498.31 Million | GBX386.00K | ▲ +16.8 pp |
| 2025 | 183.2% | GBX436.07 Million | GBX238.08 Million | GBX441.06 Million | GBX4.99 Million | ▲ +185.5 pp |
| 2024 | -2.3% | GBX-5.46 Million | GBX234.16 Million | GBX1.00K | GBX5.46 Million | ▼ -3.2 pp |
| 2023 | 0.8% | GBX1.88 Million | GBX224.88 Million | GBX3.14 Million | GBX1.26 Million | ▲ +1.2 pp |
| 2022 | -0.4% | GBX-773.00K | GBX206.75 Million | GBX1.00K | GBX774.00K | ▼ 0.0 pp |
| 2021 | -0.4% | GBX-657.00K | GBX181.03 Million | GBX1.00K | GBX658.00K | ▼ -0.4 pp |
| 2020 | 0.0% | GBX55.00K | GBX179.47 Million | GBX656.00K | GBX601.00K | ▲ +0.4 pp |
| 2019 | -0.3% | GBX-549.00K | GBX165.37 Million | GBX1.00K | GBX550.00K | ▲ +0.2 pp |
| 2018 | -0.5% | GBX-786.00K | GBX152.82 Million | GBX1.00K | GBX787.00K | ▲ +0.6 pp |
| 2017 | -1.1% | GBX-1.56 Million | GBX139.47 Million | GBX4.00K | GBX1.57 Million | ▼ -13.8 pp |
| 2016 | 12.7% | GBX16.23 Million | GBX128.26 Million | GBX18.25 Million | GBX2.02 Million | ▲ +15.1 pp |
| 2015 | -2.5% | GBX-2.02 Million | GBX81.46 Million | GBX935.00K | GBX2.96 Million | ▲ +1.1 pp |
| 2014 | -3.6% | GBX-2.49 Million | GBX69.41 Million | GBX12.00K | GBX2.51 Million | ▼ -0.8 pp |
| 2013 | -2.8% | GBX-1.69 Million | GBX61.07 Million | GBX342.00K | GBX2.03 Million | ▼ -82.7 pp |
| 2012 | 80.0% | GBX43.88 Million | GBX54.86 Million | GBX50.31 Million | GBX6.44 Million | ▼ -10.6 pp |
| 2011 | 90.6% | GBX45.35 Million | GBX50.07 Million | GBX49.83 Million | GBX4.48 Million | ▼ -12.2 pp |
| 2010 | 102.7% | GBX48.11 Million | GBX46.82 Million | GBX53.05 Million | GBX4.95 Million | ▲ +29.5 pp |
| 2009 | 73.2% | GBX32.05 Million | GBX43.78 Million | GBX51.55 Million | GBX19.51 Million | ▼ -15.2 pp |
| 2008 | 88.4% | GBX37.39 Million | GBX42.28 Million | GBX50.94 Million | GBX13.55 Million | ▼ -0.8 pp |
| 2007 | 89.2% | GBX35.78 Million | GBX40.10 Million | GBX50.49 Million | GBX14.71 Million | ▼ -6.4 pp |
| 2006 | 95.6% | GBX35.84 Million | GBX37.49 Million | GBX46.51 Million | GBX10.67 Million | ▼ -9.4 pp |
| 2005 | 105.0% | GBX34.81 Million | GBX33.14 Million | GBX43.34 Million | GBX8.53 Million | ▲ +11.5 pp |
| 2004 | 93.5% | GBX35.76 Million | GBX38.23 Million | GBX65.59 Million | GBX29.83 Million | ▼ -41.3 pp |
| 2003 | 134.8% | GBX47.82 Million | GBX35.46 Million | GBX62.22 Million | GBX14.40 Million | ▼ -1.8 pp |
| 2002 | 136.7% | GBX45.58 Million | GBX33.35 Million | GBX60.52 Million | GBX14.94 Million | ▲ +13.1 pp |
| 2001 | 123.6% | GBX37.37 Million | GBX30.24 Million | GBX51.17 Million | GBX13.80 Million | ▲ +34.3 pp |
| 2000 | 89.3% | GBX24.82 Million | GBX27.80 Million | GBX40.05 Million | GBX15.23 Million | ▲ +0.3 pp |
| 1999 | 89.0% | GBX23.28 Million | GBX26.17 Million | GBX31.72 Million | GBX8.44 Million | ▲ +0.7 pp |
| 1998 | 88.3% | GBX21.73 Million | GBX24.61 Million | GBX29.68 Million | GBX7.95 Million | ▲ +3.9 pp |
| 1997 | 84.4% | GBX19.81 Million | GBX23.47 Million | GBX29.57 Million | GBX9.76 Million | ▲ +2.3 pp |
| 1996 | 82.1% | GBX17.21 Million | GBX20.97 Million | GBX27.57 Million | GBX10.36 Million | ▲ +3.2 pp |
| 1995 | 78.9% | GBX14.53 Million | GBX18.41 Million | GBX24.60 Million | GBX10.08 Million | ▲ +3.0 pp |
| 1994 | 75.9% | GBX12.15 Million | GBX16.00 Million | GBX22.36 Million | GBX10.21 Million | ▲ +5.4 pp |
| 1993 | 70.5% | GBX9.60 Million | GBX13.62 Million | GBX19.74 Million | GBX10.14 Million | ▲ +7.5 pp |
| 1992 | 63.0% | GBX7.41 Million | GBX11.76 Million | GBX18.12 Million | GBX10.71 Million | ▲ +7.0 pp |
| 1991 | 56.0% | GBX5.56 Million | GBX9.93 Million | GBX14.59 Million | GBX9.03 Million | ▲ +8.1 pp |
| 1990 | 47.9% | GBX4.12 Million | GBX8.60 Million | GBX11.69 Million | GBX7.57 Million | ▲ +7.4 pp |
| 1989 | 40.5% | GBX2.98 Million | GBX7.37 Million | GBX10.19 Million | GBX7.21 Million | ▼ -3.5 pp |
| 1988 | 44.0% | GBX2.95 Million | GBX6.70 Million | GBX8.44 Million | GBX5.50 Million | ▲ +4.9 pp |
| 1987 | 39.2% | GBX2.38 Million | GBX6.08 Million | GBX8.39 Million | GBX6.01 Million | ▲ +7.4 pp |
| 1986 | 31.8% | GBX1.82 Million | GBX5.74 Million | GBX8.47 Million | GBX6.65 Million | — |