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 how financially flexible is Sapphire Foods India Limited to measure the company's free cash flow as a share of total liabilities.
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. See Sapphire Foods India Limited defensive liquidity buffer to measure how many days the company can operate on defensive assets alone.
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 Sapphire Foods India Limited market capitalisation.
| 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 | — |