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 SUS equity to assets ratio to measure how much of total assets are equity-financed.
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 40 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. Check S&U plc (SUS) tangible equity ratio to evaluate the tangible quality of the company's equity base.
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 40 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 S&U plc (SUS) market capitalisation.
| 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 | ▲ +200.8 pp |
| 2024 | -0.8% | GBX-1.97 Million | GBX234.16 Million | GBX1.00K | GBX1.97 Million | ▼ -1.7 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 | — |