In the latest data 18.7% of UK companies owed more than they owned, up from 18.1% in 2015. The highest share is in Accommodation and food service (28.5%) and the lowest in Human health and social work (13.7%).
Latest data · updated 7 November 2026
Industry financial health
The Gregory Analytics UK Business Financial Health Index: how UK companies in each industry are placed on net assets, short-term cover and cash, compared with ten years ago. Methodology · Research programme
Compare the industries
Choose a measure to rank all 18 industries against the UK average. Click any column heading in the table below to sort it.
| Industry | Negative net assets | Current ratio below 1 | Median current ratio | Median cash | Cash down 25%+ | Change since 2015 (pts) |
|---|---|---|---|---|---|---|
| Accommodation and food service | 28.5% | 56.2% | 0.85 | £10,009 | 32.2% | +1.0 |
| Real estate | 25.4% | 61.1% | 0.51 | £6,251 | 30.3% | +8.7 |
| Wholesale and retail trade; motor vehicle repair | 22.1% | 40.7% | 1.17 | £11,634 | 30.2% | +1.1 |
| Electricity, gas, steam and air conditioning | 21.9% | 40.3% | 1.24 | £23,772 | 31.5% | -0.2 |
| Arts, entertainment and recreation | 21.6% | 41.7% | 1.17 | £11,935 | 30.1% | -2.3 |
| Other service activities | 19.7% | 40.8% | 1.17 | £6,484 | 29.8% | -0.1 |
| Information and communication | 19.3% | 34.8% | 1.42 | £11,214 | 32.1% | +1.6 |
| Education | 18.9% | 36.5% | 1.31 | £7,864 | 28.5% | -0.1 |
| Agriculture, forestry and fishing | 18.8% | 45.2% | 1.12 | £28,119 | 30.3% | +2.5 |
| Manufacturing | 18.6% | 36.2% | 1.33 | £27,878 | 30.9% | +2.7 |
| Administrative and support services | 18.5% | 36.5% | 1.27 | £12,290 | 30.7% | +1.2 |
| Transport and storage | 18.4% | 42.3% | 1.12 | £7,349 | 30.4% | +2.1 |
| Construction | 16.9% | 35.8% | 1.27 | £13,192 | 33.8% | +1.8 |
| Water supply, sewerage and waste management | 16.1% | 39.2% | 1.23 | £28,662 | 29.4% | +0.7 |
| Professional, scientific and technical | 14.7% | 28.8% | 1.57 | £12,314 | 29.5% | +1.4 |
| Public administration and defence | 14.2% | 31.6% | 1.43 | £5,803 | 28.0% | +2.5 |
| Mining and quarrying | 14.0% | 30.9% | 1.71 | £27,053 | 32.3% | +0.8 |
| Human health and social work | 13.7% | 28.9% | 1.72 | £18,364 | 28.6% | +0.8 |
| All UK sectors | 18.7% | 39.8% | 1.21 | £8,926 | 30.2% | +0.6 |
Select an industry for its six charts, which you can download with the source printed on them. Industries are listed from the highest share of companies with negative net assets to the lowest.
See where your own business sits
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Based on the latest data for UK companies, as at November 2026. The most recent year is still being completed, so the latest figures can change, and small moves in earlier years should be read with care. Figures for any group with too few companies are not shown. Gregory Analytics estimates; not advice. Contains public sector information licensed under the Open Government Licence v3.0.