JK Cement Limited (JKCEMENT) — Working Capital to Net Assets Ratio
JK Cement Limited (JKCEMENT) has a Working Capital to Net Assets ratio of -4.4% as of March 2026. Working capital of Rs-3.13 Billion (current assets of Rs41.62 Billion minus current liabilities of Rs44.74 Billion) is measured against net assets of Rs70.90 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See JKCEMENT defensive asset coverage days to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
JK Cement Limited Working Capital to Net Assets (2005–2026)
This chart shows how JK Cement 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 -4.4%, reflecting working capital of Rs-3.13 Billion against net assets of Rs70.90 Billion INR. For the complete balance sheet picture, see how large is JK Cement Limited's balance sheet.
Annual Working Capital to Net Assets for JK Cement Limited (2005–2026)
The table below presents the year-by-year Working Capital to Net Assets ratio for JK Cement 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. Check JKCEMENT financial resilience 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 | -4.4% | Rs-3.13 Billion | Rs70.90 Billion | Rs41.62 Billion | Rs44.74 Billion | ▼ -43.9 pp |
| 2025 | 39.5% | Rs23.91 Billion | Rs60.55 Billion | Rs50.03 Billion | Rs26.12 Billion | ▲ +20.4 pp |
| 2024 | 19.1% | Rs10.16 Billion | Rs53.22 Billion | Rs44.16 Billion | Rs34.00 Billion | ▲ +2.1 pp |
| 2023 | 17.0% | Rs7.91 Billion | Rs46.42 Billion | Rs37.38 Billion | Rs29.47 Billion | ▼ -2.9 pp |
| 2022 | 19.9% | Rs8.54 Billion | Rs42.91 Billion | Rs35.25 Billion | Rs26.70 Billion | ▼ -13.1 pp |
| 2021 | 33.0% | Rs12.26 Billion | Rs37.11 Billion | Rs31.83 Billion | Rs19.57 Billion | ▲ +19.4 pp |
| 2020 | 13.6% | Rs4.10 Billion | Rs30.07 Billion | Rs22.35 Billion | Rs18.25 Billion | ▼ -3.4 pp |
| 2019 | 17.1% | Rs4.60 Billion | Rs26.95 Billion | Rs20.63 Billion | Rs16.04 Billion | ▼ -2.8 pp |
| 2018 | 19.9% | Rs3.92 Billion | Rs19.75 Billion | Rs17.04 Billion | Rs13.12 Billion | ▲ +8.0 pp |
| 2017 | 11.8% | Rs2.09 Billion | Rs17.63 Billion | Rs14.80 Billion | Rs12.72 Billion | ▼ -4.9 pp |
| 2016 | 16.7% | Rs2.73 Billion | Rs16.35 Billion | Rs15.87 Billion | Rs13.14 Billion | ▲ +4.3 pp |
| 2015 | 12.4% | Rs2.03 Billion | Rs16.30 Billion | Rs14.78 Billion | Rs12.76 Billion | ▲ +2.5 pp |
| 2014 | 9.9% | Rs1.75 Billion | Rs17.61 Billion | Rs13.56 Billion | Rs11.81 Billion | ▼ -0.3 pp |
| 2013 | 10.2% | Rs1.74 Billion | Rs16.95 Billion | Rs10.76 Billion | Rs9.02 Billion | ▼ -11.8 pp |
| 2012 | 22.0% | Rs3.35 Billion | Rs15.22 Billion | Rs10.75 Billion | Rs7.40 Billion | ▼ -16.0 pp |
| 2011 | 38.0% | Rs5.31 Billion | Rs13.95 Billion | Rs9.38 Billion | Rs4.07 Billion | ▲ +14.3 pp |
| 2010 | 23.8% | Rs3.21 Billion | Rs13.51 Billion | Rs6.79 Billion | Rs3.58 Billion | ▲ +7.1 pp |
| 2009 | 16.7% | Rs1.97 Billion | Rs11.85 Billion | Rs5.38 Billion | Rs3.40 Billion | ▲ +1.2 pp |
| 2008 | 15.5% | Rs1.63 Billion | Rs10.53 Billion | Rs4.65 Billion | Rs3.02 Billion | ▼ -15.1 pp |
| 2007 | 30.6% | Rs2.51 Billion | Rs8.20 Billion | Rs4.66 Billion | Rs2.15 Billion | ▼ -16.4 pp |
| 2006 | 47.0% | Rs3.17 Billion | Rs6.74 Billion | Rs5.09 Billion | Rs1.92 Billion | ▲ +17.7 pp |
| 2005 | 29.4% | Rs1.15 Billion | Rs3.93 Billion | Rs2.67 Billion | Rs1.52 Billion | — |