Shearwater Group plc Working Capital to Net Assets Ratio
Shearwater Group plc working capital to net assets ratio. Shearwater Group plc (SWG) has a Working Capital to Net Assets ratio of 4.0% as of December 2025. Working capital of GBX1.30 Million (current assets of GBX17.90 Million minus current liabilities of GBX16.60 Million) is measured against net assets of GBX32.70 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. Check SWG intangible-adjusted equity 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 Shearwater Group plc (2005–2025)
Working capital to net assets ratio of Shearwater Group plc from 2005 to 2025. This chart shows how Shearwater Group plc's Working Capital to Net Assets ratio has evolved across 21 annual periods from 2005 to 2025. As of December 2025, the ratio stands at 4.0%, reflecting working capital of GBX1.30 Million against net assets of GBX32.70 Million GBX. See operational self-sufficiency of Shearwater Group plc to measure how many days the company can operate on defensive assets alone.
Shearwater Group plc Working Capital to Net Assets Ratio by Year (2005–2025)
Shearwater Group plc working capital to net assets ratio by year from 2005 to 2025. The table below presents the year-by-year Working Capital to Net Assets ratio for Shearwater Group plc from 2005 to 2025, covering 21 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 SWG total assets.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 20.5% | GBX6.93 Million | GBX33.73 Million | GBX22.70 Million | GBX15.77 Million | ▲ +10.2 pp |
| 2024 | 10.4% | GBX4.76 Million | GBX45.98 Million | GBX17.37 Million | GBX12.60 Million | ▲ +2.1 pp |
| 2023 | 8.2% | GBX3.96 Million | GBX48.12 Million | GBX16.31 Million | GBX12.35 Million | ▲ +5.7 pp |
| 2022 | 2.6% | GBX1.43 Million | GBX56.21 Million | GBX15.95 Million | GBX14.52 Million | ▼ -7.0 pp |
| 2021 | 9.6% | GBX5.42 Million | GBX56.49 Million | GBX17.66 Million | GBX12.24 Million | ▲ +11.0 pp |
| 2020 | -1.4% | GBX-738.00K | GBX52.51 Million | GBX13.85 Million | GBX14.59 Million | ▼ -0.2 pp |
| 2019 | -1.2% | GBX-572.00K | GBX49.35 Million | GBX15.81 Million | GBX16.38 Million | ▼ -13.3 pp |
| 2018 | 12.1% | GBX2.69 Million | GBX22.14 Million | GBX4.44 Million | GBX1.75 Million | ▼ -73.8 pp |
| 2017 | 85.9% | GBX6.43 Million | GBX7.48 Million | GBX7.16 Million | GBX732.00K | ▲ +92.6 pp |
| 2016 | -6.7% | GBX-61.00K | GBX907.00K | GBX56.00K | GBX117.00K | ▼ -9.7 pp |
| 2015 | 3.0% | GBX30.00K | GBX1.01 Million | GBX119.00K | GBX89.00K | ▼ -11.5 pp |
| 2014 | 14.5% | GBX163.00K | GBX1.13 Million | GBX276.00K | GBX113.00K | ▼ -25.1 pp |
| 2013 | 39.6% | GBX656.00K | GBX1.66 Million | GBX755.00K | GBX99.00K | ▼ -60.3 pp |
| 2012 | 99.9% | GBX1.69 Million | GBX1.69 Million | GBX1.81 Million | GBX121.00K | ▲ +0.3 pp |
| 2011 | 99.6% | GBX678.91K | GBX681.40K | GBX790.92K | GBX112.01K | ▲ +7.7 pp |
| 2010 | 91.9% | GBX9.53 Million | GBX10.37 Million | GBX9.86 Million | GBX333.76K | ▲ +26.6 pp |
| 2009 | 65.3% | GBX18.34 Million | GBX28.10 Million | GBX18.62 Million | GBX283.40K | ▼ -0.1 pp |
| 2008 | 65.4% | GBX21.50 Million | GBX32.89 Million | GBX22.10 Million | GBX608.76K | ▼ -19.3 pp |
| 2007 | 84.7% | GBX28.28 Million | GBX33.41 Million | GBX28.63 Million | GBX351.00K | ▲ +76.9 pp |
| 2006 | 7.8% | GBX78.00K | GBX1.00 Million | GBX417.00K | GBX339.00K | ▼ -40.2 pp |
| 2005 | 47.9% | GBX928.00K | GBX1.94 Million | GBX1.21 Million | GBX281.00K | — |