Gayatri Highways Limited (GAYAHWS) — Working Capital to Net Assets Ratio
Gayatri Highways Limited (GAYAHWS) has a Working Capital to Net Assets ratio of -10.5% as of September 2025. Working capital of Rs664.46 Million (current assets of Rs8.00 Billion minus current liabilities of Rs7.34 Billion) is measured against net assets of Rs-6.31 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. For the complete balance sheet picture, see Gayatri Highways Limited total assets.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Gayatri Highways Limited Working Capital to Net Assets (2015–2025)
This chart shows how Gayatri Highways Limited's Working Capital to Net Assets ratio has evolved across 11 annual periods from 2015 to 2025. As of September 2025, the ratio stands at -10.5%, reflecting working capital of Rs664.46 Million against net assets of Rs-6.31 Billion INR. Explore Gayatri Highways Limited capital reinvestment ratio to see what proportion of operating cash flow is directed to capital expenditures.
Annual Working Capital to Net Assets for Gayatri Highways Limited (2015–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Gayatri Highways Limited from 2015 to 2025, covering 11 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. Explore GAYAHWS strategic capital deployment ratio to see how much of total assets are deployed in long-term investments.
| Year | WC/NA Ratio | Working Capital (INR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -24.5% | Rs1.53 Billion | Rs-6.26 Billion | Rs9.09 Billion | Rs7.55 Billion | ▼ -87.7 pp |
| 2024 | 63.2% | Rs-11.09 Billion | Rs-17.55 Billion | Rs17.65 Billion | Rs28.74 Billion | ▲ +0.9 pp |
| 2023 | 62.2% | Rs-8.18 Billion | Rs-13.14 Billion | Rs20.93 Billion | Rs29.11 Billion | ▼ -71.5 pp |
| 2022 | 133.7% | Rs-13.31 Billion | Rs-9.95 Billion | Rs13.67 Billion | Rs26.97 Billion | ▲ +60.5 pp |
| 2021 | 73.2% | Rs-6.25 Billion | Rs-8.54 Billion | Rs14.71 Billion | Rs20.97 Billion | ▲ +3.6 pp |
| 2020 | 69.6% | Rs-3.54 Billion | Rs-5.08 Billion | Rs18.16 Billion | Rs21.70 Billion | ▼ -137.9 pp |
| 2019 | 207.5% | Rs-4.72 Billion | Rs-2.27 Billion | Rs425.71 Million | Rs5.14 Billion | ▲ +1289.5 pp |
| 2018 | -1082.0% | Rs-1.75 Billion | Rs161.28 Million | Rs548.52 Million | Rs2.29 Billion | ▼ -1053.4 pp |
| 2017 | -28.6% | Rs-523.04 Million | Rs1.83 Billion | Rs729.80 Million | Rs1.25 Billion | ▼ -128.6 pp |
| 2016 | 100.0% | Rs130.00K | Rs130.00K | Rs242.00K | Rs112.00K | ▲ +0.0 pp |
| 2015 | 100.0% | Rs162.00K | Rs162.00K | Rs242.00K | Rs80.00K | — |