Spencer's Retail Limited (SPENCERS) — Net Asset Quality Index
Spencer's Retail Limited (SPENCERS) has a Net Asset Quality Index of -65.4% as of March 2026. This metric measures the proportion of total assets financed by shareholders' equity — total assets of Rs13.96 Billion minus total liabilities of Rs23.09 Billion yields net assets of Rs-9.13 Billion. A higher index indicates a stronger, lower-leverage balance sheet. See Spencer's Retail Limited liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
Quality Index
Net Assets
Total Assets
Total Liabilities
Spencer's Retail Limited Net Asset Quality Index Over Time (2018–2026)
This chart shows how Spencer's Retail Limited's Net Asset Quality Index has evolved across 9 annual periods from 2018 to 2026. As of March 2026, the index stands at -65.4%, representing net assets of Rs-9.13 Billion against total assets of Rs13.96 Billion INR. Explore Spencer's Retail Limited (SPENCERS) cash flow conversion to assess how effectively this company generates cash.
Annual Net Asset Quality Index for Spencer's Retail Limited (2018–2026)
The table below presents the year-by-year Net Asset Quality Index for Spencer's Retail Limited from 2018 to 2026, covering 9 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 market cap overview.
| Year | Quality Index | Net Assets (INR) | Total Assets | Total Liabilities | Change (pp) |
|---|---|---|---|---|---|
| 2026 | -65.4% | Rs-9.13 Billion | Rs13.96 Billion | Rs23.09 Billion | ▼ -14.9 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 | — |