Summit Therapeutics PLC (SMMT) — Working Capital to Net Assets Ratio
Summit Therapeutics PLC (SMMT) has a Working Capital to Net Assets ratio of 97.9% as of June 2026. Working capital of $617.01 Million (current assets of $720.58 Million minus current liabilities of $103.57 Million) is measured against net assets of $629.98 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See defensive interval ratio of Summit Therapeutics PLC to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Summit Therapeutics PLC Working Capital to Net Assets (2003–2025)
This chart shows how Summit Therapeutics PLC's Working Capital to Net Assets ratio has evolved across 23 annual periods from 2003 to 2025. As of June 2026, the ratio stands at 97.9%, reflecting working capital of $617.01 Million against net assets of $629.98 Million USD. For the complete balance sheet picture, see Summit Therapeutics PLC assets under control.
Annual Working Capital to Net Assets for Summit Therapeutics PLC (2003–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Summit Therapeutics PLC from 2003 to 2025, covering 23 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. Check asset resilience ratio of Summit Therapeutics PLC to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 98.2% | $480.41 Million | $488.98 Million | $534.58 Million | $54.17 Million | ▼ 0.0 pp |
| 2024 | 98.3% | $305.27 Million | $310.64 Million | $338.61 Million | $33.35 Million | ▼ -119.7 pp |
| 2023 | 217.9% | $133.98 Million | $61.48 Million | $150.13 Million | $16.15 Million | ▼ -270.0 pp |
| 2022 | 487.9% | $503.73 Million | $103.25 Million | $535.35 Million | $31.61 Million | ▲ +401.8 pp |
| 2021 | 86.1% | $53.14 Million | $61.74 Million | $72.14 Million | $18.99 Million | ▲ +0.8 pp |
| 2020 | 85.3% | $49.79 Million | $58.36 Million | $64.40 Million | $14.61 Million | ▼ -0.1 pp |
| 2019 | 85.4% | $52.21 Million | $61.12 Million | $62.11 Million | $9.90 Million | ▲ +6.5 pp |
| 2018 | 79.0% | $44.05 Million | $55.79 Million | $61.22 Million | $17.17 Million | ▼ -92.7 pp |
| 2017 | 171.6% | $23.99 Million | $13.98 Million | $50.80 Million | $26.81 Million | ▲ +814.1 pp |
| 2016 | -642.5% | $28.05 Million | $-4.37 Million | $41.67 Million | $13.62 Million | ▼ -726.0 pp |
| 2015 | 83.5% | $25.14 Million | $30.10 Million | $29.70 Million | $4.57 Million | ▼ -6.2 pp |
| 2014 | 89.7% | $17.51 Million | $19.53 Million | $22.89 Million | $5.38 Million | ▲ +63.9 pp |
| 2013 | 25.7% | $2.02 Million | $7.85 Million | $5.11 Million | $3.08 Million | ▼ -67.4 pp |
| 2012 | 93.2% | $4.20 Million | $4.50 Million | $6.61 Million | $2.41 Million | ▲ +36.8 pp |
| 2011 | 56.4% | $2.13 Million | $3.78 Million | $4.15 Million | $2.02 Million | ▼ -12.2 pp |
| 2010 | 68.6% | $3.99 Million | $5.82 Million | $5.90 Million | $1.91 Million | ▲ +1.8 pp |
| 2009 | 66.8% | $8.83 Million | $13.22 Million | $10.60 Million | $1.76 Million | ▲ +25.4 pp |
| 2008 | 41.4% | $5.10 Million | $12.33 Million | $7.79 Million | $2.69 Million | ▲ +7.2 pp |
| 2007 | 34.2% | $18.51 Million | $54.08 Million | $25.30 Million | $6.79 Million | ▼ -54.5 pp |
| 2006 | 88.7% | $35.59 Million | $40.11 Million | $38.43 Million | $2.84 Million | ▼ -6.7 pp |
| 2005 | 95.4% | $22.31 Million | $23.38 Million | $23.57 Million | $1.26 Million | ▼ -4.4 pp |
| 2004 | 99.9% | $26.49 Million | $26.53 Million | $26.84 Million | $350.21K | ▼ -0.1 pp |
| 2003 | 100.0% | $142.31K | $142.31K | $145.96K | $3.65K | — |