Sagar Cements Limited (SAGCEM) — Working Capital to Net Assets Ratio
Sagar Cements Limited (SAGCEM) has a Working Capital to Net Assets ratio of -32.6% as of September 2025. Working capital of Rs-5.74 Billion (current assets of Rs7.77 Billion minus current liabilities of Rs13.51 Billion) is measured against net assets of Rs17.58 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See SAGCEM 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
Sagar Cements Limited Working Capital to Net Assets (2006–2025)
This chart shows how Sagar Cements Limited's Working Capital to Net Assets ratio has evolved across 20 annual periods from 2006 to 2025. As of September 2025, the ratio stands at -32.6%, reflecting working capital of Rs-5.74 Billion against net assets of Rs17.58 Billion INR. For the complete balance sheet picture, see Sagar Cements Limited (SAGCEM) total assets.
Annual Working Capital to Net Assets for Sagar Cements Limited (2006–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Sagar Cements Limited from 2006 to 2025, covering 20 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 Sagar Cements Limited asset resilience ratio 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 | -28.0% | Rs-5.02 Billion | Rs17.94 Billion | Rs6.97 Billion | Rs11.99 Billion | ▼ -21.0 pp |
| 2024 | -7.0% | Rs-1.40 Billion | Rs20.20 Billion | Rs8.62 Billion | Rs10.03 Billion | ▼ -6.0 pp |
| 2023 | -1.0% | Rs-165.50 Million | Rs16.89 Billion | Rs7.53 Billion | Rs7.70 Billion | ▲ +1.5 pp |
| 2022 | -2.5% | Rs-322.20 Million | Rs13.09 Billion | Rs7.15 Billion | Rs7.47 Billion | ▼ -8.5 pp |
| 2021 | 6.1% | Rs774.20 Million | Rs12.72 Billion | Rs5.94 Billion | Rs5.16 Billion | ▲ +24.2 pp |
| 2020 | -18.1% | Rs-1.85 Billion | Rs10.21 Billion | Rs3.17 Billion | Rs5.02 Billion | ▲ +1.7 pp |
| 2019 | -19.8% | Rs-1.67 Billion | Rs8.44 Billion | Rs3.39 Billion | Rs5.06 Billion | ▼ -10.5 pp |
| 2018 | -9.4% | Rs-728.60 Million | Rs7.79 Billion | Rs2.92 Billion | Rs3.65 Billion | ▼ -18.2 pp |
| 2017 | 8.9% | Rs677.80 Million | Rs7.63 Billion | Rs4.08 Billion | Rs3.40 Billion | ▲ +28.9 pp |
| 2016 | -20.0% | Rs-1.10 Billion | Rs5.50 Billion | Rs2.19 Billion | Rs3.29 Billion | ▼ -69.5 pp |
| 2015 | 49.5% | Rs2.58 Billion | Rs5.21 Billion | Rs4.80 Billion | Rs2.22 Billion | ▲ +67.8 pp |
| 2014 | -18.3% | Rs-441.27 Million | Rs2.41 Billion | Rs1.60 Billion | Rs2.04 Billion | ▼ -14.5 pp |
| 2013 | -3.8% | Rs-102.20 Million | Rs2.66 Billion | Rs2.22 Billion | Rs2.32 Billion | ▲ +19.2 pp |
| 2012 | -23.0% | Rs-598.22 Million | Rs2.60 Billion | Rs2.03 Billion | Rs2.63 Billion | ▼ -56.7 pp |
| 2011 | 33.7% | Rs747.28 Million | Rs2.22 Billion | Rs1.73 Billion | Rs982.85 Million | ▲ +8.5 pp |
| 2010 | 25.2% | Rs554.48 Million | Rs2.20 Billion | Rs1.39 Billion | Rs831.33 Million | ▼ -8.2 pp |
| 2009 | 33.4% | Rs684.64 Million | Rs2.05 Billion | Rs1.30 Billion | Rs614.68 Million | ▲ +7.6 pp |
| 2008 | 25.8% | Rs302.60 Million | Rs1.17 Billion | Rs684.89 Million | Rs382.29 Million | ▼ -6.7 pp |
| 2007 | 32.5% | Rs275.20 Million | Rs846.11 Million | Rs562.93 Million | Rs287.73 Million | ▲ +41.9 pp |
| 2006 | -9.3% | Rs-30.91 Million | Rs330.94 Million | Rs244.38 Million | Rs275.29 Million | — |