Linde India Limited (LINDEINDIA) — Working Capital to Net Assets Ratio
Linde India Limited (LINDEINDIA) has a Working Capital to Net Assets ratio of -3.9% as of March 2026. Working capital of Rs-1.69 Billion (current assets of Rs10.52 Billion minus current liabilities of Rs12.20 Billion) is measured against net assets of Rs42.67 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See LINDEINDIA defensive interval ratio to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Linde India Limited Working Capital to Net Assets (2003–2025)
This chart shows how Linde India Limited's Working Capital to Net Assets ratio has evolved across 23 annual periods from 2003 to 2025. As of March 2026, the ratio stands at -3.9%, reflecting working capital of Rs-1.69 Billion against net assets of Rs42.67 Billion INR. For the complete balance sheet picture, see LINDEINDIA total asset value.
Annual Working Capital to Net Assets for Linde India Limited (2003–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Linde India Limited from 2003 to 2025, covering 23 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 Linde India Limited (LINDEINDIA) asset 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) |
|---|---|---|---|---|---|---|
| 2025 | -3.9% | Rs-1.69 Billion | Rs42.67 Billion | Rs10.52 Billion | Rs12.20 Billion | ▼ -3.1 pp |
| 2024 | -0.8% | Rs-321.64 Million | Rs38.20 Billion | Rs9.94 Billion | Rs10.26 Billion | ▼ -26.7 pp |
| 2023 | 25.8% | Rs8.96 Billion | Rs34.68 Billion | Rs19.27 Billion | Rs10.31 Billion | ▼ -6.8 pp |
| 2022 | 32.7% | Rs11.32 Billion | Rs34.66 Billion | Rs20.66 Billion | Rs9.34 Billion | ▼ -3.9 pp |
| 2021 | 36.6% | Rs9.93 Billion | Rs27.15 Billion | Rs18.68 Billion | Rs8.75 Billion | ▲ +19.9 pp |
| 2020 | 16.7% | Rs3.73 Billion | Rs22.34 Billion | Rs10.70 Billion | Rs6.96 Billion | ▲ +8.8 pp |
| 2019 | 7.9% | Rs1.72 Billion | Rs21.72 Billion | Rs9.57 Billion | Rs7.84 Billion | ▲ +30.0 pp |
| 2018 | -22.1% | Rs-3.23 Billion | Rs14.62 Billion | Rs10.31 Billion | Rs13.54 Billion | ▲ +1.7 pp |
| 2017 | -23.8% | Rs-3.45 Billion | Rs14.51 Billion | Rs6.72 Billion | Rs10.16 Billion | ▼ -8.6 pp |
| 2016 | -15.1% | Rs-2.18 Billion | Rs14.41 Billion | Rs7.42 Billion | Rs9.60 Billion | ▼ -22.2 pp |
| 2015 | 7.0% | Rs978.77 Million | Rs13.93 Billion | Rs5.74 Billion | Rs4.76 Billion | ▲ +26.8 pp |
| 2014 | -19.8% | Rs-2.75 Billion | Rs13.89 Billion | Rs6.21 Billion | Rs8.96 Billion | ▼ -5.8 pp |
| 2013 | -14.0% | Rs-1.99 Billion | Rs14.27 Billion | Rs7.33 Billion | Rs9.33 Billion | ▼ -3.0 pp |
| 2012 | -11.0% | Rs-1.46 Billion | Rs13.34 Billion | Rs6.76 Billion | Rs8.22 Billion | ▼ -22.5 pp |
| 2011 | 11.6% | Rs1.46 Billion | Rs12.62 Billion | Rs9.13 Billion | Rs7.67 Billion | ▲ +9.9 pp |
| 2010 | 1.7% | Rs192.00 Million | Rs11.15 Billion | Rs6.76 Billion | Rs6.56 Billion | ▼ -9.5 pp |
| 2009 | 11.2% | Rs1.19 Billion | Rs10.58 Billion | Rs4.76 Billion | Rs3.57 Billion | ▼ -6.4 pp |
| 2008 | 17.6% | Rs1.82 Billion | Rs10.36 Billion | Rs4.08 Billion | Rs2.25 Billion | ▲ +9.3 pp |
| 2007 | 8.3% | Rs275.68 Million | Rs3.31 Billion | Rs1.55 Billion | Rs1.28 Billion | ▼ -31.2 pp |
| 2006 | 39.5% | Rs1.19 Billion | Rs3.01 Billion | Rs2.58 Billion | Rs1.39 Billion | ▲ +56.1 pp |
| 2005 | -16.6% | Rs-396.36 Million | Rs2.39 Billion | Rs829.27 Million | Rs1.23 Billion | ▼ -26.9 pp |
| 2004 | 10.3% | Rs233.63 Million | Rs2.26 Billion | Rs1.08 Billion | Rs846.79 Million | ▲ +2.9 pp |
| 2003 | 7.4% | Rs167.35 Million | Rs2.26 Billion | Rs1.08 Billion | Rs913.06 Million | — |