ACC Limited (ACC) — Working Capital to Net Assets Ratio
ACC Limited (ACC) has a Working Capital to Net Assets ratio of 27.3% as of March 2026. Working capital of Rs56.11 Billion (current assets of Rs113.73 Billion minus current liabilities of Rs57.62 Billion) is measured against net assets of Rs205.54 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See ACC Limited balance sheet independence to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
ACC Limited Working Capital to Net Assets (2003–2025)
This chart shows how ACC Limited's Working Capital to Net Assets ratio has evolved across 23 annual periods from 2003 to 2025. As of March 2026, the ratio stands at 27.3%, reflecting working capital of Rs56.11 Billion against net assets of Rs205.54 Billion INR. Check tangible net worth ratio of ACC Limited to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for ACC Limited (2003–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for ACC Limited 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. For live market cap and the full company profile, see ACC market cap.
| Year | WC/NA Ratio | Working Capital (INR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 27.3% | Rs56.11 Billion | Rs205.54 Billion | Rs113.73 Billion | Rs57.62 Billion | ▲ +8.6 pp |
| 2024 | 18.7% | Rs34.76 Billion | Rs185.59 Billion | Rs91.44 Billion | Rs56.68 Billion | ▼ -3.5 pp |
| 2023 | 22.2% | Rs36.29 Billion | Rs163.32 Billion | Rs97.26 Billion | Rs60.97 Billion | ▲ +3.7 pp |
| 2022 | 18.5% | Rs26.14 Billion | Rs141.42 Billion | Rs82.55 Billion | Rs56.41 Billion | ▼ -12.0 pp |
| 2021 | 30.5% | Rs43.62 Billion | Rs143.12 Billion | Rs103.68 Billion | Rs60.06 Billion | ▲ +1.8 pp |
| 2020 | 28.7% | Rs36.44 Billion | Rs127.02 Billion | Rs84.49 Billion | Rs48.04 Billion | ▲ +4.1 pp |
| 2019 | 24.6% | Rs28.36 Billion | Rs115.47 Billion | Rs75.35 Billion | Rs46.98 Billion | ▲ +5.8 pp |
| 2018 | 18.8% | Rs19.78 Billion | Rs105.35 Billion | Rs66.84 Billion | Rs47.06 Billion | ▲ +9.6 pp |
| 2017 | 9.2% | Rs8.62 Billion | Rs93.59 Billion | Rs56.55 Billion | Rs47.93 Billion | ▲ +7.8 pp |
| 2016 | 1.4% | Rs1.25 Billion | Rs88.16 Billion | Rs41.05 Billion | Rs39.80 Billion | ▲ +6.0 pp |
| 2015 | -4.5% | Rs-3.82 Billion | Rs84.24 Billion | Rs34.04 Billion | Rs37.86 Billion | ▼ -3.0 pp |
| 2014 | -1.5% | Rs-1.26 Billion | Rs82.21 Billion | Rs36.78 Billion | Rs38.04 Billion | ▼ -10.4 pp |
| 2013 | 8.9% | Rs7.51 Billion | Rs84.35 Billion | Rs44.17 Billion | Rs36.66 Billion | ▼ -10.6 pp |
| 2012 | 19.5% | Rs14.42 Billion | Rs73.75 Billion | Rs48.49 Billion | Rs34.07 Billion | ▲ +21.3 pp |
| 2011 | -1.8% | Rs-1.25 Billion | Rs69.82 Billion | Rs36.76 Billion | Rs38.01 Billion | ▼ -10.5 pp |
| 2010 | 8.7% | Rs5.49 Billion | Rs62.83 Billion | Rs27.63 Billion | Rs22.14 Billion | ▲ +24.6 pp |
| 2009 | -15.9% | Rs-9.34 Billion | Rs58.72 Billion | Rs23.31 Billion | Rs32.65 Billion | ▼ -13.1 pp |
| 2008 | -2.9% | Rs-1.38 Billion | Rs48.27 Billion | Rs27.04 Billion | Rs28.42 Billion | ▼ -6.6 pp |
| 2007 | 3.8% | Rs1.57 Billion | Rs41.70 Billion | Rs22.35 Billion | Rs20.79 Billion | ▼ -12.1 pp |
| 2006 | 15.8% | Rs5.02 Billion | Rs31.73 Billion | Rs20.40 Billion | Rs15.38 Billion | ▲ +7.6 pp |
| 2005 | 8.2% | Rs1.77 Billion | Rs21.64 Billion | Rs14.28 Billion | Rs12.50 Billion | ▼ -11.0 pp |
| 2004 | 19.2% | Rs3.30 Billion | Rs17.21 Billion | Rs13.85 Billion | Rs10.55 Billion | ▲ +5.6 pp |
| 2003 | 13.6% | Rs1.98 Billion | Rs14.49 Billion | Rs12.00 Billion | Rs10.02 Billion | — |