Britannia Industries Limited (BRITANNIA) — Working Capital to Net Assets Ratio
Britannia Industries Limited (BRITANNIA) has a Working Capital to Net Assets ratio of 9.7% as of March 2026. Working capital of Rs4.98 Billion (current assets of Rs46.78 Billion minus current liabilities of Rs41.80 Billion) is measured against net assets of Rs51.36 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Britannia Industries Limited free cash flow to debt ratio to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Britannia Industries Limited Working Capital to Net Assets (2005–2026)
This chart shows how Britannia Industries Limited's Working Capital to Net Assets ratio has evolved across 22 annual periods from 2005 to 2026. As of March 2026, the ratio stands at 9.7%, reflecting working capital of Rs4.98 Billion against net assets of Rs51.36 Billion INR. See Britannia Industries Limited (BRITANNIA) liquidity interval to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Britannia Industries Limited (2005–2026)
The table below presents the year-by-year Working Capital to Net Assets ratio for Britannia Industries Limited from 2005 to 2026, covering 22 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 Britannia Industries Limited market cap and net worth.
| Year | WC/NA Ratio | Working Capital (INR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2026 | 9.7% | Rs4.98 Billion | Rs51.36 Billion | Rs46.78 Billion | Rs41.80 Billion | ▲ +2.9 pp |
| 2025 | 6.7% | Rs2.95 Billion | Rs43.81 Billion | Rs39.14 Billion | Rs36.18 Billion | ▼ -12.5 pp |
| 2024 | 19.3% | Rs7.64 Billion | Rs39.66 Billion | Rs48.49 Billion | Rs40.84 Billion | ▲ +2.1 pp |
| 2023 | 17.2% | Rs6.12 Billion | Rs35.65 Billion | Rs47.46 Billion | Rs41.34 Billion | ▲ +24.3 pp |
| 2022 | -7.2% | Rs-1.85 Billion | Rs25.86 Billion | Rs39.70 Billion | Rs41.56 Billion | ▼ -29.6 pp |
| 2021 | 22.5% | Rs8.05 Billion | Rs35.84 Billion | Rs44.20 Billion | Rs36.14 Billion | ▼ -2.5 pp |
| 2020 | 25.0% | Rs11.10 Billion | Rs44.38 Billion | Rs36.75 Billion | Rs25.65 Billion | ▼ -14.1 pp |
| 2019 | 39.1% | Rs16.75 Billion | Rs42.86 Billion | Rs35.26 Billion | Rs18.51 Billion | ▼ -4.9 pp |
| 2018 | 44.0% | Rs15.03 Billion | Rs34.19 Billion | Rs31.51 Billion | Rs16.48 Billion | ▲ +7.1 pp |
| 2017 | 36.8% | Rs9.94 Billion | Rs26.99 Billion | Rs23.39 Billion | Rs13.45 Billion | ▲ +31.8 pp |
| 2016 | 5.0% | Rs885.40 Million | Rs17.72 Billion | Rs17.05 Billion | Rs16.16 Billion | ▼ -10.7 pp |
| 2015 | 15.7% | Rs1.96 Billion | Rs12.48 Billion | Rs16.73 Billion | Rs14.77 Billion | ▲ +40.7 pp |
| 2014 | -25.0% | Rs-2.00 Billion | Rs8.00 Billion | Rs10.46 Billion | Rs12.46 Billion | ▲ +21.2 pp |
| 2013 | -46.2% | Rs-2.59 Billion | Rs5.60 Billion | Rs8.62 Billion | Rs11.21 Billion | ▲ +112.1 pp |
| 2012 | -158.3% | Rs-6.51 Billion | Rs4.11 Billion | Rs3.26 Billion | Rs9.77 Billion | ▼ -172.3 pp |
| 2011 | 14.0% | Rs459.12 Million | Rs3.28 Billion | Rs7.30 Billion | Rs6.84 Billion | ▼ -6.4 pp |
| 2010 | 20.4% | Rs582.10 Million | Rs2.85 Billion | Rs6.08 Billion | Rs5.49 Billion | ▲ +2.7 pp |
| 2009 | 17.7% | Rs1.29 Billion | Rs7.25 Billion | Rs6.11 Billion | Rs4.82 Billion | ▼ -10.6 pp |
| 2008 | 28.4% | Rs1.99 Billion | Rs7.02 Billion | Rs6.01 Billion | Rs4.02 Billion | ▲ +21.0 pp |
| 2007 | 7.4% | Rs430.83 Million | Rs5.82 Billion | Rs4.36 Billion | Rs3.92 Billion | ▲ +1.5 pp |
| 2006 | 5.9% | Rs325.76 Million | Rs5.49 Billion | Rs3.36 Billion | Rs3.03 Billion | ▲ +16.1 pp |
| 2005 | -10.2% | Rs-451.39 Million | Rs4.44 Billion | Rs2.58 Billion | Rs3.03 Billion | — |