Tern Plc Working Capital to Net Assets Ratio
Tern Plc working capital to net assets ratio. Tern Plc (TERN) has a Working Capital to Net Assets ratio of -0.8% as of December 2025. Working capital of GBX-58.39K (current assets of GBX123.53K minus current liabilities of GBX181.93K) is measured against net assets of GBX6.88 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. Check Tern Plc tangible net worth 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 Tern Plc (2005–2025)
Working capital to net assets ratio of Tern Plc from 2005 to 2025. This chart shows how Tern Plc's Working Capital to Net Assets ratio has evolved across 22 annual periods from 2005 to 2025. As of December 2025, the ratio stands at -0.8%, reflecting working capital of GBX-58.39K against net assets of GBX6.88 Million GBX. See Tern Plc liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
Tern Plc Working Capital to Net Assets Ratio by Year (2005–2025)
Tern 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 Tern Plc from 2005 to 2025, covering 22 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 TERN total assets.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -0.8% | GBX-58.39K | GBX6.88 Million | GBX123.53K | GBX181.93K | ▼ -0.6 pp |
| 2024 | -0.3% | GBX-30.50K | GBX10.71 Million | GBX567.12K | GBX597.62K | ▲ +3.6 pp |
| 2023 | -3.9% | GBX-477.34K | GBX12.30 Million | GBX371.10K | GBX848.44K | ▼ -7.8 pp |
| 2022 | 3.9% | GBX970.53K | GBX24.85 Million | GBX1.30 Million | GBX325.00K | ▼ -1.7 pp |
| 2021 | 5.6% | GBX1.80 Million | GBX32.42 Million | GBX2.15 Million | GBX342.06K | ▼ -3.2 pp |
| 2020 | 8.7% | GBX2.10 Million | GBX24.00 Million | GBX2.39 Million | GBX295.60K | ▲ +3.3 pp |
| 2019 | 5.4% | GBX1.03 Million | GBX18.91 Million | GBX1.18 Million | GBX152.03K | ▼ -5.9 pp |
| 2018 | 11.3% | GBX1.90 Million | GBX16.75 Million | GBX2.15 Million | GBX257.45K | ▲ +5.9 pp |
| 2017 | 5.4% | GBX573.51K | GBX10.58 Million | GBX850.67K | GBX277.16K | ▼ -0.8 pp |
| 2016 | 6.2% | GBX690.85K | GBX11.19 Million | GBX863.37K | GBX172.52K | ▼ -15.1 pp |
| 2015 | 21.2% | GBX359.51K | GBX1.69 Million | GBX395.50K | GBX35.99K | ▼ -39.4 pp |
| 2014 | 60.7% | GBX572.57K | GBX943.63K | GBX735.33K | GBX162.76K | ▼ -261.1 pp |
| 2013 | 321.8% | GBX79.44K | GBX24.68K | GBX197.73K | GBX118.29K | ▲ +204.1 pp |
| 2012 | 117.8% | GBX-1.07 Million | GBX-909.92K | GBX103.89K | GBX1.18 Million | ▲ +102.8 pp |
| 2011 | 14.9% | GBX498.00K | GBX3.34 Million | GBX655.00K | GBX157.00K | ▼ -33.6 pp |
| 2010 | 48.5% | GBX214.00K | GBX441.00K | GBX257.00K | GBX43.00K | ▲ +1588.5 pp |
| 2010 | -1540.0% | GBX77.00K | GBX-5.00K | GBX102.00K | GBX25.00K | ▼ -1661.0 pp |
| 2009 | 121.0% | GBX-894.00K | GBX-739.00K | GBX48.00K | GBX942.00K | ▲ +154.3 pp |
| 2008 | -33.3% | GBX-436.00K | GBX1.31 Million | GBX948.00K | GBX1.38 Million | ▼ -106.0 pp |
| 2007 | 72.6% | GBX61.00K | GBX84.00K | GBX294.00K | GBX233.00K | ▼ -24.4 pp |
| 2006 | 97.1% | GBX395.00K | GBX407.00K | GBX447.00K | GBX52.00K | ▲ +37.1 pp |
| 2005 | 60.0% | GBX3.00K | GBX5.00K | GBX34.00K | GBX31.00K | — |