Garuda Construction & Engineering (GARUDA) — Working Capital to Net Assets Ratio
Garuda Construction & Engineering (GARUDA) has a Working Capital to Net Assets ratio of 67.0% as of March 2026. Working capital of Rs3.05 Billion (current assets of Rs4.94 Billion minus current liabilities of Rs1.90 Billion) is measured against net assets of Rs4.54 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See GARUDA cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Garuda Construction & Engineering Working Capital to Net Assets (2020–2026)
This chart shows how Garuda Construction & Engineering's Working Capital to Net Assets ratio has evolved across 7 annual periods from 2020 to 2026. As of March 2026, the ratio stands at 67.0%, reflecting working capital of Rs3.05 Billion against net assets of Rs4.54 Billion INR. For the complete balance sheet picture, see GARUDA asset base.
Annual Working Capital to Net Assets for Garuda Construction & Engineering (2020–2026)
The table below presents the year-by-year Working Capital to Net Assets ratio for Garuda Construction & Engineering from 2020 to 2026, covering 7 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 Garuda Construction & Engineering 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) |
|---|---|---|---|---|---|---|
| 2026 | 67.0% | Rs3.05 Billion | Rs4.54 Billion | Rs4.94 Billion | Rs1.90 Billion | ▼ -21.6 pp |
| 2025 | 88.6% | Rs2.94 Billion | Rs3.32 Billion | Rs3.69 Billion | Rs748.18 Million | ▲ +11.2 pp |
| 2024 | 77.4% | Rs920.80 Million | Rs1.19 Billion | Rs2.01 Billion | Rs1.09 Billion | ▲ +1.8 pp |
| 2023 | 75.6% | Rs624.57 Million | Rs826.12 Million | Rs1.47 Billion | Rs840.73 Million | ▲ +23.5 pp |
| 2022 | 52.1% | Rs217.90 Million | Rs417.90 Million | Rs814.90 Million | Rs597.00 Million | ▼ -60.5 pp |
| 2021 | 112.7% | Rs259.30 Million | Rs230.10 Million | Rs1.04 Billion | Rs781.89 Million | ▼ -53.1 pp |
| 2020 | 165.8% | Rs227.72 Million | Rs137.34 Million | Rs1.19 Billion | Rs966.38 Million | — |