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 86.3% as of September 2025. Working capital of Rs143.43 Million (current assets of Rs621.53 Million minus current liabilities of Rs478.10 Million) is measured against net assets of Rs166.13 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See debt-free asset ratio of Lypsa Gems & Jewellery Limited to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Lypsa Gems & Jewellery Limited Working Capital to Net Assets (2008–2025)
This chart shows how Lypsa Gems & Jewellery Limited's Working Capital to Net Assets ratio has evolved across 18 annual periods from 2008 to 2025. As of September 2025, the ratio stands at 86.3%, reflecting working capital of Rs143.43 Million against net assets of Rs166.13 Million INR. Check LYPSAGEMS tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Lypsa Gems & Jewellery Limited (2008–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Lypsa Gems & Jewellery Limited from 2008 to 2025, covering 18 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 Lypsa Gems & Jewellery Limited (LYPSAGEMS) market capitalisation.
| Year | WC/NA Ratio | Working Capital (INR) | Net Assets | Current Assets | Current Liabilities | Change (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 | — |