Whitbread PLC Working Capital to Net Assets Ratio
Whitbread PLC working capital to net assets ratio. Whitbread PLC (WTB) has a Working Capital to Net Assets ratio of -16.0% as of February 2026. Working capital of GBX-501.80 Million (current assets of GBX387.60 Million minus current liabilities of GBX889.40 Million) is measured against net assets of GBX3.14 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of Whitbread PLC (1986–2026)
Working capital to net assets ratio of Whitbread PLC from 1986 to 2026. This chart shows how Whitbread PLC's Working Capital to Net Assets ratio has evolved across 51 annual periods from 1986 to 2026. As of February 2026, the ratio stands at -16.0%, reflecting working capital of GBX-501.80 Million against net assets of GBX3.14 Billion GBX. See Whitbread PLC liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
Whitbread PLC Working Capital to Net Assets Ratio by Year (1986–2026)
Whitbread 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 Whitbread PLC from 1986 to 2026, covering 51 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 WTB current and non-current assets.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2026 | -16.0% | GBX-501.80 Million | GBX3.14 Billion | GBX387.60 Million | GBX889.40 Million | ▼ -12.5 pp |
| 2025 | -3.5% | GBX-117.70 Million | GBX3.33 Billion | GBX1.20 Billion | GBX1.32 Billion | ▼ -4.1 pp |
| 2024 | 0.6% | GBX21.20 Million | GBX3.52 Billion | GBX891.60 Million | GBX870.40 Million | ▲ +0.0 pp |
| 2024 | 0.6% | GBX21.20 Million | GBX3.52 Billion | GBX891.60 Million | GBX870.40 Million | ▼ -11.1 pp |
| 2023 | 11.7% | GBX482.70 Million | GBX4.11 Billion | GBX1.33 Billion | GBX845.60 Million | ▼ -1.6 pp |
| 2022 | 13.3% | GBX548.60 Million | GBX4.12 Billion | GBX1.27 Billion | GBX719.60 Million | ▼ -1.7 pp |
| 2021 | 15.0% | GBX575.20 Million | GBX3.83 Billion | GBX1.35 Billion | GBX775.30 Million | ▲ +10.0 pp |
| 2020 | 5.0% | GBX186.10 Million | GBX3.75 Billion | GBX833.00 Million | GBX646.90 Million | ▲ +0.0 pp |
| 2020 | 5.0% | GBX186.10 Million | GBX3.75 Billion | GBX833.00 Million | GBX646.90 Million | ▼ -41.1 pp |
| 2019 | 46.1% | GBX2.61 Billion | GBX5.65 Billion | GBX3.56 Billion | GBX949.90 Million | ▲ +64.0 pp |
| 2018 | -17.9% | GBX-500.90 Million | GBX2.80 Billion | GBX350.30 Million | GBX851.20 Million | ▲ +2.0 pp |
| 2017 | -19.9% | GBX-501.20 Million | GBX2.52 Billion | GBX337.60 Million | GBX838.80 Million | ▼ -1.3 pp |
| 2016 | -18.5% | GBX-445.10 Million | GBX2.40 Billion | GBX247.40 Million | GBX692.50 Million | ▲ +0.0 pp |
| 2016 | -18.5% | GBX-445.10 Million | GBX2.40 Billion | GBX247.40 Million | GBX692.50 Million | ▲ +2.7 pp |
| 2015 | -21.2% | GBX-418.60 Million | GBX1.98 Billion | GBX165.50 Million | GBX584.10 Million | ▼ -5.6 pp |
| 2014 | -15.6% | GBX-277.80 Million | GBX1.78 Billion | GBX197.50 Million | GBX475.30 Million | ▼ -0.3 pp |
| 2013 | -15.3% | GBX-236.90 Million | GBX1.55 Billion | GBX172.30 Million | GBX409.20 Million | ▲ +1.8 pp |
| 2012 | -17.1% | GBX-219.20 Million | GBX1.28 Billion | GBX149.00 Million | GBX368.20 Million | ▲ +0.0 pp |
| 2012 | -17.1% | GBX-219.20 Million | GBX1.28 Billion | GBX149.00 Million | GBX368.20 Million | ▼ -2.1 pp |
| 2011 | -15.0% | GBX-186.60 Million | GBX1.24 Billion | GBX144.90 Million | GBX331.50 Million | ▲ +2.2 pp |
| 2010 | -17.3% | GBX-191.30 Million | GBX1.11 Billion | GBX166.70 Million | GBX358.00 Million | ▼ -2.6 pp |
| 2009 | -14.6% | GBX-165.00 Million | GBX1.13 Billion | GBX128.00 Million | GBX293.00 Million | ▲ +21.4 pp |
| 2008 | -36.0% | GBX-474.60 Million | GBX1.32 Billion | GBX183.20 Million | GBX657.80 Million | ▲ +0.0 pp |
| 2008 | -36.0% | GBX-474.60 Million | GBX1.32 Billion | GBX183.20 Million | GBX657.80 Million | ▼ -21.5 pp |
| 2007 | -14.6% | GBX-154.30 Million | GBX1.06 Billion | GBX225.30 Million | GBX379.60 Million | ▼ -20.8 pp |
| 2006 | 6.2% | GBX96.10 Million | GBX1.55 Billion | GBX519.90 Million | GBX423.80 Million | ▲ +19.2 pp |
| 2005 | -13.0% | GBX-236.50 Million | GBX1.82 Billion | GBX224.40 Million | GBX460.90 Million | ▼ -5.1 pp |
| 2004 | -7.9% | GBX-165.30 Million | GBX2.10 Billion | GBX254.90 Million | GBX420.20 Million | ▲ +0.0 pp |
| 2004 | -7.9% | GBX-165.30 Million | GBX2.10 Billion | GBX254.90 Million | GBX420.20 Million | ▲ +4.4 pp |
| 2003 | -12.3% | GBX-244.00 Million | GBX1.99 Billion | GBX230.40 Million | GBX474.40 Million | ▼ -0.7 pp |
| 2002 | -11.6% | GBX-218.60 Million | GBX1.89 Billion | GBX213.20 Million | GBX431.80 Million | ▲ +5.3 pp |
| 2001 | -16.9% | GBX-421.00 Million | GBX2.49 Billion | GBX268.90 Million | GBX689.90 Million | ▲ +19.3 pp |
| 2000 | -36.2% | GBX-920.20 Million | GBX2.54 Billion | GBX526.90 Million | GBX1.45 Billion | ▲ +0.0 pp |
| 2000 | -36.2% | GBX-920.20 Million | GBX2.54 Billion | GBX526.90 Million | GBX1.45 Billion | ▼ -17.8 pp |
| 1999 | -18.5% | GBX-460.50 Million | GBX2.50 Billion | GBX304.00 Million | GBX764.50 Million | ▼ -2.1 pp |
| 1998 | -16.3% | GBX-405.30 Million | GBX2.48 Billion | GBX453.00 Million | GBX858.30 Million | ▼ -3.9 pp |
| 1997 | -12.4% | GBX-281.70 Million | GBX2.26 Billion | GBX489.70 Million | GBX771.40 Million | ▼ -0.4 pp |
| 1996 | -12.1% | GBX-272.00 Million | GBX2.26 Billion | GBX464.00 Million | GBX736.00 Million | ▲ +0.0 pp |
| 1996 | -12.1% | GBX-272.00 Million | GBX2.26 Billion | GBX464.00 Million | GBX736.00 Million | ▼ -12.8 pp |
| 1995 | 0.7% | GBX17.00 Million | GBX2.28 Billion | GBX622.90 Million | GBX605.90 Million | ▲ +7.2 pp |
| 1994 | -6.4% | GBX-141.60 Million | GBX2.21 Billion | GBX435.60 Million | GBX577.20 Million | ▲ +4.3 pp |
| 1993 | -10.7% | GBX-222.40 Million | GBX2.07 Billion | GBX454.20 Million | GBX676.60 Million | ▼ -7.5 pp |
| 1992 | -3.2% | GBX-83.30 Million | GBX2.60 Billion | GBX472.10 Million | GBX555.40 Million | ▲ +0.0 pp |
| 1992 | -3.2% | GBX-83.30 Million | GBX2.60 Billion | GBX472.10 Million | GBX555.40 Million | ▼ -0.7 pp |
| 1991 | -2.5% | GBX-65.60 Million | GBX2.66 Billion | GBX512.20 Million | GBX577.80 Million | ▼ -0.6 pp |
| 1990 | -1.9% | GBX-49.30 Million | GBX2.62 Billion | GBX433.30 Million | GBX482.60 Million | ▼ -1.0 pp |
| 1989 | -0.9% | GBX-19.70 Million | GBX2.20 Billion | GBX417.60 Million | GBX437.30 Million | ▼ -0.8 pp |
| 1988 | -0.1% | GBX-1.20 Million | GBX1.14 Billion | GBX434.90 Million | GBX436.10 Million | ▲ +0.0 pp |
| 1988 | -0.1% | GBX-1.20 Million | GBX1.14 Billion | GBX434.90 Million | GBX436.10 Million | ▼ -2.2 pp |
| 1987 | 2.1% | GBX25.10 Million | GBX1.18 Billion | GBX403.70 Million | GBX378.60 Million | ▲ +0.2 pp |
| 1986 | 1.9% | GBX21.40 Million | GBX1.10 Billion | GBX402.80 Million | GBX381.40 Million | — |