Spencer's Retail Limited (SPENCERS) — Net Asset Quality Index
Spencer's Retail Limited (SPENCERS) has a Net Asset Quality Index of -61.1% as of September 2025. This metric measures the proportion of total assets financed by shareholders' equity — total assets of Rs12.87 Billion minus total liabilities of Rs20.73 Billion yields net assets of Rs-7.87 Billion. A higher index indicates a stronger, lower-leverage balance sheet. Check SPENCERS financial resilience to evaluate the company's liquid asset resilience ratio.
Quality Index
Net Assets
Total Assets
Total Liabilities
Spencer's Retail Limited Net Asset Quality Index Over Time (2018–2025)
This chart shows how Spencer's Retail Limited's Net Asset Quality Index has evolved across 8 annual periods from 2018 to 2025. As of September 2025, the index stands at -61.1%, representing net assets of Rs-7.87 Billion against total assets of Rs12.87 Billion INR. See SPENCERS current assets to equity ratio to evaluate short-term liquidity relative to the company's equity base.
Annual Net Asset Quality Index for Spencer's Retail Limited (2018–2025)
The table below presents the year-by-year Net Asset Quality Index for Spencer's Retail Limited from 2018 to 2025, covering 8 annual filings. Each row shows total assets, total liabilities, net assets, the quality index percentage, and the change in percentage points compared to the prior year. For market capitalisation and the full company profile, see SPENCERS stock market capitalisation.
| Year | Quality Index | Net Assets (INR) | Total Assets | Total Liabilities | Change (pp) |
|---|---|---|---|---|---|
| 2025 | -50.5% | Rs-6.62 Billion | Rs13.10 Billion | Rs19.71 Billion | ▼ -26.0 pp |
| 2024 | -24.5% | Rs-4.16 Billion | Rs16.96 Billion | Rs21.12 Billion | ▼ -15.3 pp |
| 2023 | -9.2% | Rs-1.50 Billion | Rs16.29 Billion | Rs17.80 Billion | ▼ -13.2 pp |
| 2022 | 4.0% | Rs618.57 Million | Rs15.65 Billion | Rs15.03 Billion | ▼ -8.0 pp |
| 2021 | 11.9% | Rs1.86 Billion | Rs15.59 Billion | Rs13.73 Billion | ▼ -5.2 pp |
| 2020 | 17.2% | Rs2.74 Billion | Rs15.94 Billion | Rs13.20 Billion | ▼ -42.8 pp |
| 2019 | 60.0% | Rs5.48 Billion | Rs9.14 Billion | Rs3.65 Billion | ▼ -2.6 pp |
| 2018 | 62.6% | Rs5.47 Billion | Rs8.73 Billion | Rs3.26 Billion | — |