Tern Plc (TERN) — Working Capital to Net Assets Ratio
Tern Plc (TERN) has a Working Capital to Net Assets ratio of -3.6% as of June 2025. Working capital of GBX-369.00K (current assets of GBX286.00K minus current liabilities of GBX655.00K) is measured against net assets of GBX10.29 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Tern Plc balance sheet independence to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Tern Plc Working Capital to Net Assets (2005–2024)
This chart shows how Tern Plc's Working Capital to Net Assets ratio has evolved across 21 annual periods from 2005 to 2024. As of June 2025, the ratio stands at -3.6%, reflecting working capital of GBX-369.00K against net assets of GBX10.29 Million GBX. Check TERN tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Tern Plc (2005–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Tern Plc from 2005 to 2024, 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 live market cap and the full company profile, see Tern Plc market capitalisation.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (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 | — |