Source Capital Closed Fund (SOR) — Working Capital to Net Assets Ratio
Source Capital Closed Fund (SOR) has a Working Capital to Net Assets ratio of 19.1% as of December 2025. Working capital of $75.82 Million (current assets of $80.97 Million minus current liabilities of $5.15 Million) is measured against net assets of $397.28 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See SOR free cash flow debt coverage to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Source Capital Closed Fund Working Capital to Net Assets (1995–2025)
This chart shows how Source Capital Closed Fund's Working Capital to Net Assets ratio has evolved across 31 annual periods from 1995 to 2025. As of December 2025, the ratio stands at 19.1%, reflecting working capital of $75.82 Million against net assets of $397.28 Million USD. See how many days can Source Capital Closed Fund fund operations to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Source Capital Closed Fund (1995–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Source Capital Closed Fund from 1995 to 2025, covering 31 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 Source Capital Closed Fund (SOR) market capitalisation.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 19.1% | $75.82 Million | $397.28 Million | $80.97 Million | $5.15 Million | ▲ +24.0 pp |
| 2024 | -4.9% | $-17.58 Million | $356.96 Million | $4.46 Million | $22.04 Million | ▼ -5.6 pp |
| 2023 | 0.7% | $2.61 Million | $360.41 Million | $4.75 Million | $2.14 Million | ▲ +0.1 pp |
| 2022 | 0.6% | $2.00 Million | $334.83 Million | $4.28 Million | $2.28 Million | ▲ +1.5 pp |
| 2021 | -0.9% | $-3.61 Million | $382.80 Million | $2.02 Million | $5.63 Million | ▼ -0.3 pp |
| 2020 | -0.6% | $-2.33 Million | $381.95 Million | $3.26 Million | $5.59 Million | ▲ +0.9 pp |
| 2019 | -1.5% | $-5.82 Million | $377.17 Million | $3.07 Million | $8.90 Million | ▼ -1.0 pp |
| 2018 | -0.5% | $-1.77 Million | $321.87 Million | $1.66 Million | $3.43 Million | ▼ -0.8 pp |
| 2017 | 0.2% | $943.09K | $388.26 Million | $1.47 Million | $523.35K | ▼ -6.1 pp |
| 2016 | 6.3% | $22.56 Million | $355.45 Million | $24.72 Million | $2.16 Million | ▲ +2.5 pp |
| 2015 | 3.8% | $24.15 Million | $632.45 Million | $29.86 Million | $5.71 Million | ▲ +1.2 pp |
| 2014 | 2.7% | $18.52 Million | $696.24 Million | $18.92 Million | $406.11K | ▲ +0.3 pp |
| 2013 | 2.4% | $15.19 Million | $639.97 Million | $15.56 Million | $374.44K | ▲ +2.4 pp |
| 2012 | 0.0% | $-100.00K | $511.10 Million | $200.00K | $300.00K | ▼ -0.1 pp |
| 2011 | 0.0% | $200.00K | $524.20 Million | $500.00K | $300.00K | ▲ +0.1 pp |
| 2010 | -0.1% | $-500.00K | $577.50 Million | $300.00K | $800.00K | ▼ -0.1 pp |
| 2009 | 0.1% | $300.00K | $490.10 Million | $600.00K | $300.00K | ▼ -0.1 pp |
| 2008 | 0.1% | $400.00K | $353.70 Million | $600.00K | $200.00K | ▲ +0.1 pp |
| 2007 | 0.0% | $100.00K | $614.60 Million | $500.00K | $400.00K | ▼ 0.0 pp |
| 2006 | 0.0% | $200.00K | $610.50 Million | $600.00K | $400.00K | ▼ 0.0 pp |
| 2005 | 0.1% | $500.00K | $620.00 Million | $900.00K | $400.00K | ▼ 0.0 pp |
| 2004 | 0.1% | $500.00K | $581.70 Million | $800.00K | $300.00K | ▼ 0.0 pp |
| 2003 | 0.1% | $600.00K | $521.30 Million | $900.00K | $300.00K | ▲ +0.1 pp |
| 2002 | 0.0% | $-100.00K | $395.20 Million | $1.10 Million | $1.20 Million | ▼ -0.5 pp |
| 2001 | 0.5% | $2.50 Million | $498.80 Million | $2.80 Million | $300.00K | ▼ -1.8 pp |
| 2000 | 2.3% | $10.20 Million | $437.60 Million | $10.60 Million | $400.00K | ▲ +2.1 pp |
| 1999 | 0.3% | $1.20 Million | $444.40 Million | $1.50 Million | $300.00K | ▼ -0.7 pp |
| 1998 | 1.0% | $4.00 Million | $417.80 Million | $4.20 Million | $200.00K | ▲ +0.3 pp |
| 1997 | 0.6% | $2.60 Million | $425.50 Million | $2.80 Million | $200.00K | ▲ +0.2 pp |
| 1996 | 0.4% | $1.70 Million | $382.10 Million | $2.20 Million | $500.00K | ▼ -0.1 pp |
| 1995 | 0.6% | $2.00 Million | $362.10 Million | $2.20 Million | $200.00K | — |