Art Nirman Limited (ARTNIRMAN) — Working Capital to Net Assets Ratio
Art Nirman Limited (ARTNIRMAN) has a Working Capital to Net Assets ratio of 141.1% as of September 2025. Working capital of Rs531.07 Million (current assets of Rs832.13 Million minus current liabilities of Rs301.07 Million) is measured against net assets of Rs376.48 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See ARTNIRMAN net asset quality index to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Art Nirman Limited Working Capital to Net Assets (2012–2025)
This chart shows how Art Nirman Limited's Working Capital to Net Assets ratio has evolved across 14 annual periods from 2012 to 2025. As of September 2025, the ratio stands at 141.1%, reflecting working capital of Rs531.07 Million against net assets of Rs376.48 Million INR. Check ARTNIRMAN tangible net assets ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Art Nirman Limited (2012–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Art Nirman Limited from 2012 to 2025, covering 14 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 Art Nirman Limited (ARTNIRMAN) total market value.
| Year | WC/NA Ratio | Working Capital (INR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 140.1% | Rs522.57 Million | Rs372.86 Million | Rs636.86 Million | Rs114.30 Million | ▲ +42.0 pp |
| 2024 | 98.1% | Rs346.31 Million | Rs352.94 Million | Rs462.17 Million | Rs115.86 Million | ▼ -4.0 pp |
| 2023 | 102.1% | Rs348.37 Million | Rs341.15 Million | Rs455.17 Million | Rs106.80 Million | ▲ +7.0 pp |
| 2022 | 95.1% | Rs323.52 Million | Rs340.03 Million | Rs376.75 Million | Rs53.23 Million | ▼ -9.3 pp |
| 2021 | 104.4% | Rs469.80 Million | Rs450.00 Million | Rs552.96 Million | Rs83.16 Million | ▼ -39.8 pp |
| 2020 | 144.2% | Rs648.41 Million | Rs449.80 Million | Rs1.30 Billion | Rs646.64 Million | ▼ -31.0 pp |
| 2019 | 175.2% | Rs505.01 Million | Rs288.27 Million | Rs1.45 Billion | Rs946.62 Million | ▼ -276.4 pp |
| 2018 | 451.6% | Rs677.42 Million | Rs150.01 Million | Rs996.34 Million | Rs318.92 Million | ▲ +95.8 pp |
| 2017 | 355.8% | Rs493.88 Million | Rs138.81 Million | Rs607.74 Million | Rs113.86 Million | ▲ +231.0 pp |
| 2016 | 124.8% | Rs56.24 Million | Rs45.05 Million | Rs172.14 Million | Rs115.91 Million | ▼ -8572.9 pp |
| 2015 | 8697.7% | Rs37.75 Million | Rs434.00K | Rs208.95 Million | Rs171.20 Million | ▲ +1434.4 pp |
| 2014 | 7263.3% | Rs17.80 Million | Rs245.00K | Rs78.40 Million | Rs60.61 Million | ▲ +16873.3 pp |
| 2013 | -9610.0% | Rs-1.92 Million | Rs20.00K | Rs115.00K | Rs2.04 Million | ▼ -5646.9 pp |
| 2012 | -3963.1% | Rs-8.16 Million | Rs206.00K | Rs6.64 Million | Rs14.80 Million | — |