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 defensive interval ratio to measure how many days the company can operate on defensive assets alone.
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. For the complete balance sheet picture, see ACC Limited balance sheet assets.
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. Check ACC Limited liquid asset ratio to evaluate the company's liquid asset resilience ratio.
| 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 | — |