Gandhar Oil Refinery (India) Limited Working Capital to Net Assets Ratio
Gandhar Oil Refinery (India) Limited working capital to net assets ratio. Gandhar Oil Refinery (India) Limited (GANDHAR) has a Working Capital to Net Assets ratio of 73.8% as of March 2026. Working capital of Rs10.32 Billion (current assets of Rs16.73 Billion minus current liabilities of Rs6.41 Billion) is measured against net assets of Rs14.00 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of Gandhar Oil Refinery (India) Limited (2013–2026)
Working capital to net assets ratio of Gandhar Oil Refinery (India) Limited from 2013 to 2026. This chart shows how Gandhar Oil Refinery (India) Limited's Working Capital to Net Assets ratio has evolved across 14 annual periods from 2013 to 2026. As of March 2026, the ratio stands at 73.8%, reflecting working capital of Rs10.32 Billion against net assets of Rs14.00 Billion INR. See GANDHAR defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Gandhar Oil Refinery (India) Limited Working Capital to Net Assets Ratio by Year (2013–2026)
Gandhar Oil Refinery (India) Limited working capital to net assets ratio by year from 2013 to 2026. The table below presents the year-by-year Working Capital to Net Assets ratio for Gandhar Oil Refinery (India) Limited from 2013 to 2026, 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 the complete balance sheet picture, see Gandhar Oil Refinery (India) Limited total assets.
| Year | WC/NA Ratio | Working Capital (INR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2026 | 73.8% | Rs10.32 Billion | Rs14.00 Billion | Rs16.73 Billion | Rs6.41 Billion | ▼ -2.1 pp |
| 2025 | 75.8% | Rs9.78 Billion | Rs12.89 Billion | Rs14.89 Billion | Rs5.12 Billion | ▼ -0.6 pp |
| 2024 | 76.5% | Rs9.36 Billion | Rs12.24 Billion | Rs15.52 Billion | Rs6.16 Billion | ▲ +14.2 pp |
| 2023 | 62.3% | Rs4.74 Billion | Rs7.60 Billion | Rs12.55 Billion | Rs7.81 Billion | ▼ -3.4 pp |
| 2022 | 65.7% | Rs3.68 Billion | Rs5.61 Billion | Rs10.62 Billion | Rs6.93 Billion | ▲ +1.9 pp |
| 2021 | 63.8% | Rs2.40 Billion | Rs3.76 Billion | Rs8.83 Billion | Rs6.44 Billion | ▼ -9.4 pp |
| 2020 | 73.2% | Rs2.86 Billion | Rs3.90 Billion | Rs9.18 Billion | Rs6.32 Billion | ▲ +0.1 pp |
| 2019 | 73.1% | Rs2.81 Billion | Rs3.84 Billion | Rs11.62 Billion | Rs8.81 Billion | ▼ -0.8 pp |
| 2018 | 73.9% | Rs2.82 Billion | Rs3.82 Billion | Rs12.18 Billion | Rs9.35 Billion | ▼ -2.2 pp |
| 2017 | 76.1% | Rs2.29 Billion | Rs3.01 Billion | Rs10.21 Billion | Rs7.92 Billion | ▲ +3.6 pp |
| 2016 | 72.5% | Rs1.66 Billion | Rs2.28 Billion | Rs7.95 Billion | Rs6.29 Billion | ▲ +1.2 pp |
| 2015 | 71.3% | Rs1.47 Billion | Rs2.06 Billion | Rs10.31 Billion | Rs8.84 Billion | ▲ +9.4 pp |
| 2014 | 61.9% | Rs867.99 Million | Rs1.40 Billion | Rs6.99 Billion | Rs6.12 Billion | ▼ -1.0 pp |
| 2013 | 63.0% | Rs634.89 Million | Rs1.01 Billion | Rs5.37 Billion | Rs4.74 Billion | — |