Gandhar Oil Refinery (India) Limited (GANDHAR) — Working Capital to Net Assets Ratio
Gandhar Oil Refinery (India) Limited (GANDHAR) has a Working Capital to Net Assets ratio of 74.7% as of September 2025. Working capital of Rs10.04 Billion (current assets of Rs16.84 Billion minus current liabilities of Rs6.80 Billion) is measured against net assets of Rs13.43 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See debt-free asset ratio of Gandhar Oil Refinery (India) Limited to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Gandhar Oil Refinery (India) Limited Working Capital to Net Assets (2013–2025)
This chart shows how Gandhar Oil Refinery (India) Limited's Working Capital to Net Assets ratio has evolved across 13 annual periods from 2013 to 2025. As of September 2025, the ratio stands at 74.7%, reflecting working capital of Rs10.04 Billion against net assets of Rs13.43 Billion INR. Check GANDHAR tangible net assets ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Gandhar Oil Refinery (India) Limited (2013–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Gandhar Oil Refinery (India) Limited from 2013 to 2025, covering 13 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 Gandhar Oil Refinery (India) Limited market cap and net worth.
| Year | WC/NA Ratio | Working Capital (INR) | Net Assets | Current Assets | Current Liabilities | Change (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 | — |