Lypsa Gems & Jewellery Limited (LYPSAGEMS) — Working Capital to Net Assets Ratio
Lypsa Gems & Jewellery Limited (LYPSAGEMS) has a Working Capital to Net Assets ratio of 89.5% as of March 2026. Working capital of Rs162.56 Million (current assets of Rs663.16 Million minus current liabilities of Rs500.61 Million) is measured against net assets of Rs181.70 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See how financially flexible is Lypsa Gems & Jewellery Limited to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Lypsa Gems & Jewellery Limited Working Capital to Net Assets (2008–2026)
This chart shows how Lypsa Gems & Jewellery Limited's Working Capital to Net Assets ratio has evolved across 19 annual periods from 2008 to 2026. As of March 2026, the ratio stands at 89.5%, reflecting working capital of Rs162.56 Million against net assets of Rs181.70 Million INR. See how many days can Lypsa Gems & Jewellery Limited fund operations to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Lypsa Gems & Jewellery Limited (2008–2026)
The table below presents the year-by-year Working Capital to Net Assets ratio for Lypsa Gems & Jewellery Limited from 2008 to 2026, covering 19 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 live market cap and the full company profile, see LYPSAGEMS stock market capitalisation.
| Year | WC/NA Ratio | Working Capital (INR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2026 | 89.5% | Rs162.56 Million | Rs181.70 Million | Rs663.16 Million | Rs500.61 Million | ▲ +3.9 pp |
| 2025 | 85.6% | Rs141.15 Million | Rs164.91 Million | Rs627.99 Million | Rs486.84 Million | ▼ -6.1 pp |
| 2024 | 91.7% | Rs290.82 Million | Rs317.06 Million | Rs725.41 Million | Rs434.59 Million | ▼ -3.7 pp |
| 2023 | 95.5% | Rs610.34 Million | Rs639.33 Million | Rs1.16 Billion | Rs551.30 Million | ▼ -1.3 pp |
| 2022 | 96.8% | Rs988.26 Million | Rs1.02 Billion | Rs2.75 Billion | Rs1.76 Billion | ▲ +187.1 pp |
| 2021 | -90.3% | Rs-900.78 Million | Rs997.24 Million | Rs972.93 Million | Rs1.87 Billion | ▼ -186.9 pp |
| 2020 | 96.6% | Rs1.24 Billion | Rs1.28 Billion | Rs3.04 Billion | Rs1.81 Billion | ▲ +0.1 pp |
| 2019 | 96.5% | Rs1.35 Billion | Rs1.40 Billion | Rs3.61 Billion | Rs2.26 Billion | ▲ +0.7 pp |
| 2018 | 95.8% | Rs1.15 Billion | Rs1.20 Billion | Rs2.67 Billion | Rs1.52 Billion | ▲ +1.5 pp |
| 2017 | 94.3% | Rs865.51 Million | Rs918.26 Million | Rs3.41 Billion | Rs2.55 Billion | ▲ +2.4 pp |
| 2016 | 91.9% | Rs665.40 Million | Rs724.10 Million | Rs3.44 Billion | Rs2.78 Billion | ▲ +2.7 pp |
| 2015 | 89.2% | Rs466.98 Million | Rs523.71 Million | Rs2.76 Billion | Rs2.30 Billion | ▲ +1.5 pp |
| 2014 | 87.7% | Rs307.84 Million | Rs350.95 Million | Rs2.48 Billion | Rs2.17 Billion | ▼ -0.6 pp |
| 2013 | 88.3% | Rs236.20 Million | Rs267.48 Million | Rs1.68 Billion | Rs1.44 Billion | ▼ -7.3 pp |
| 2012 | 95.6% | Rs226.89 Million | Rs237.38 Million | Rs1.33 Billion | Rs1.10 Billion | ▼ -1.6 pp |
| 2011 | 97.1% | Rs219.45 Million | Rs225.89 Million | Rs758.41 Million | Rs538.96 Million | ▲ +732.3 pp |
| 2010 | -635.1% | Rs-425.42 Million | Rs66.98 Million | Rs1.16 Billion | Rs1.58 Billion | ▼ -663.5 pp |
| 2009 | 28.3% | Rs16.70 Million | Rs58.96 Million | Rs17.45 Million | Rs750.33K | ▼ -1.1 pp |
| 2008 | 29.5% | Rs15.93 Million | Rs54.05 Million | Rs16.73 Million | Rs806.32K | — |