S&U plc Working Capital to Net Assets Ratio
S&U plc working capital to net assets ratio. S&U plc (SUS) has a Working Capital to Net Assets ratio of 103.5% as of July 2026. Working capital of GBX259.90 Million (current assets of GBX264.55 Million minus current liabilities of GBX4.65 Million) is measured against net assets of GBX251.04 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. Check SUS tangible net assets ratio to evaluate the tangible quality of the company's equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of S&U plc (1986–2026)
Working capital to net assets ratio of S&U plc from 1986 to 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 July 2026, the ratio stands at 103.5%, reflecting working capital of GBX259.90 Million against net assets of GBX251.04 Million GBX. See defensive interval ratio of S&U plc to measure how many days the company can operate on defensive assets alone.
S&U plc Working Capital to Net Assets Ratio by Year (1986–2026)
S&U plc working capital to net assets ratio by year from 1986 to 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. For the complete balance sheet picture, see S&U plc balance sheet assets.
| 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 | — |