Lupin Limited Working Capital to Net Assets Ratio
Lupin Limited working capital to net assets ratio. Lupin Limited (LUPIN) has a Working Capital to Net Assets ratio of 50.5% as of March 2026. Working capital of Rs113.76 Billion (current assets of Rs240.27 Billion minus current liabilities of Rs126.51 Billion) is measured against net assets of Rs225.13 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of Lupin Limited (2004–2026)
Working capital to net assets ratio of Lupin Limited from 2004 to 2026. This chart shows how Lupin Limited's Working Capital to Net Assets ratio has evolved across 23 annual periods from 2004 to 2026. As of March 2026, the ratio stands at 50.5%, reflecting working capital of Rs113.76 Billion against net assets of Rs225.13 Billion INR. Explore long-term investment intensity of Lupin Limited to see how much of total assets are deployed in long-term investments.
Lupin Limited Working Capital to Net Assets Ratio by Year (2004–2026)
Lupin Limited working capital to net assets ratio by year from 2004 to 2026. The table below presents the year-by-year Working Capital to Net Assets ratio for Lupin Limited from 2004 to 2026, 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. For the complete balance sheet picture, see LUPIN asset base.
| Year | WC/NA Ratio | Working Capital (INR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2026 | 50.5% | Rs113.76 Billion | Rs225.13 Billion | Rs240.27 Billion | Rs126.51 Billion | ▲ +5.2 pp |
| 2025 | 45.3% | Rs78.37 Billion | Rs172.94 Billion | Rs167.99 Billion | Rs89.61 Billion | ▲ +10.9 pp |
| 2024 | 34.4% | Rs49.46 Billion | Rs143.73 Billion | Rs134.48 Billion | Rs85.02 Billion | ▲ +9.0 pp |
| 2023 | 25.4% | Rs31.86 Billion | Rs125.43 Billion | Rs124.51 Billion | Rs92.65 Billion | ▼ -8.8 pp |
| 2022 | 34.2% | Rs41.81 Billion | Rs122.22 Billion | Rs124.58 Billion | Rs82.76 Billion | ▼ -5.8 pp |
| 2021 | 40.1% | Rs55.50 Billion | Rs138.58 Billion | Rs139.86 Billion | Rs84.36 Billion | ▼ -9.1 pp |
| 2020 | 49.2% | Rs61.88 Billion | Rs125.81 Billion | Rs154.13 Billion | Rs92.25 Billion | ▼ -6.8 pp |
| 2019 | 56.0% | Rs77.24 Billion | Rs137.89 Billion | Rs138.54 Billion | Rs61.30 Billion | ▲ +3.8 pp |
| 2018 | 52.2% | Rs71.14 Billion | Rs136.17 Billion | Rs122.10 Billion | Rs50.96 Billion | ▲ +9.1 pp |
| 2017 | 43.1% | Rs58.32 Billion | Rs135.32 Billion | Rs119.53 Billion | Rs61.21 Billion | ▼ 0.0 pp |
| 2016 | 43.1% | Rs48.26 Billion | Rs111.95 Billion | Rs98.87 Billion | Rs50.61 Billion | ▼ -3.0 pp |
| 2015 | 46.1% | Rs41.03 Billion | Rs88.98 Billion | Rs78.32 Billion | Rs37.29 Billion | ▼ -3.5 pp |
| 2014 | 49.6% | Rs34.71 Billion | Rs69.99 Billion | Rs61.00 Billion | Rs26.30 Billion | ▲ +9.0 pp |
| 2013 | 40.6% | Rs21.36 Billion | Rs52.64 Billion | Rs51.43 Billion | Rs30.07 Billion | ▲ +10.7 pp |
| 2012 | 29.9% | Rs12.22 Billion | Rs40.85 Billion | Rs43.42 Billion | Rs31.20 Billion | ▼ -8.4 pp |
| 2011 | 38.3% | Rs12.77 Billion | Rs33.33 Billion | Rs34.97 Billion | Rs22.20 Billion | ▼ -22.9 pp |
| 2010 | 61.2% | Rs15.86 Billion | Rs25.93 Billion | Rs27.75 Billion | Rs11.89 Billion | ▼ -9.3 pp |
| 2009 | 70.5% | Rs10.15 Billion | Rs14.39 Billion | Rs23.48 Billion | Rs13.33 Billion | ▼ -30.1 pp |
| 2008 | 100.6% | Rs12.97 Billion | Rs12.89 Billion | Rs20.44 Billion | Rs7.47 Billion | ▼ -18.6 pp |
| 2007 | 119.2% | Rs10.41 Billion | Rs8.73 Billion | Rs14.63 Billion | Rs4.22 Billion | ▼ -39.3 pp |
| 2006 | 158.5% | Rs9.33 Billion | Rs5.89 Billion | Rs13.31 Billion | Rs3.98 Billion | ▲ +75.7 pp |
| 2005 | 82.7% | Rs4.06 Billion | Rs4.91 Billion | Rs7.19 Billion | Rs3.13 Billion | ▼ -5.2 pp |
| 2004 | 88.0% | Rs3.80 Billion | Rs4.32 Billion | Rs6.89 Billion | Rs3.09 Billion | — |