Sapphire Foods India Limited (SAPPHIRE) — Working Capital to Net Assets Ratio
Sapphire Foods India Limited (SAPPHIRE) has a Working Capital to Net Assets ratio of -14.3% as of March 2026. Working capital of Rs-1.99 Billion (current assets of Rs3.38 Billion minus current liabilities of Rs5.38 Billion) is measured against net assets of Rs13.89 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See SAPPHIRE equity to assets ratio to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Sapphire Foods India Limited Working Capital to Net Assets (2018–2026)
This chart shows how Sapphire Foods India Limited's Working Capital to Net Assets ratio has evolved across 9 annual periods from 2018 to 2026. As of March 2026, the ratio stands at -14.3%, reflecting working capital of Rs-1.99 Billion against net assets of Rs13.89 Billion INR. Check Sapphire Foods India Limited tangible book value ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Sapphire Foods India Limited (2018–2026)
The table below presents the year-by-year Working Capital to Net Assets ratio for Sapphire Foods India Limited from 2018 to 2026, covering 9 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 market cap of Sapphire Foods India Limited.
| Year | WC/NA Ratio | Working Capital (INR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2026 | -14.3% | Rs-1.99 Billion | Rs13.89 Billion | Rs3.38 Billion | Rs5.38 Billion | ▼ -11.8 pp |
| 2025 | -2.6% | Rs-360.64 Million | Rs13.96 Billion | Rs4.23 Billion | Rs4.59 Billion | ▲ +3.5 pp |
| 2024 | -6.1% | Rs-811.79 Million | Rs13.40 Billion | Rs3.63 Billion | Rs4.44 Billion | ▼ -2.8 pp |
| 2023 | -3.3% | Rs-411.11 Million | Rs12.54 Billion | Rs4.93 Billion | Rs5.34 Billion | ▼ -17.5 pp |
| 2022 | 14.3% | Rs1.43 Billion | Rs10.05 Billion | Rs5.91 Billion | Rs4.47 Billion | ▲ +49.1 pp |
| 2021 | -34.8% | Rs-1.67 Billion | Rs4.79 Billion | Rs1.44 Billion | Rs3.10 Billion | ▼ -3.9 pp |
| 2020 | -30.9% | Rs-1.62 Billion | Rs5.25 Billion | Rs1.17 Billion | Rs2.79 Billion | ▲ +51.5 pp |
| 2019 | -82.4% | Rs-3.32 Billion | Rs4.03 Billion | Rs2.62 Billion | Rs5.94 Billion | ▼ -33.9 pp |
| 2018 | -48.5% | Rs-2.31 Billion | Rs4.77 Billion | Rs971.11 Million | Rs3.28 Billion | — |