SEL Manufacturing Company Limited (SELMC) — Working Capital to Net Assets Ratio
SEL Manufacturing Company Limited (SELMC) has a Working Capital to Net Assets ratio of 194.0% as of March 2026. Working capital of Rs-7.75 Billion (current assets of Rs167.54 Million minus current liabilities of Rs7.92 Billion) is measured against net assets of Rs-4.00 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See operational self-sufficiency of SEL Manufacturing Company Limited to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
SEL Manufacturing Company Limited Working Capital to Net Assets (2007–2026)
This chart shows how SEL Manufacturing Company Limited's Working Capital to Net Assets ratio has evolved across 20 annual periods from 2007 to 2026. As of March 2026, the ratio stands at 194.0%, reflecting working capital of Rs-7.75 Billion against net assets of Rs-4.00 Billion INR. For the complete balance sheet picture, see SEL Manufacturing Company Limited assets under control.
Annual Working Capital to Net Assets for SEL Manufacturing Company Limited (2007–2026)
The table below presents the year-by-year Working Capital to Net Assets ratio for SEL Manufacturing Company Limited from 2007 to 2026, 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 how resilient are SEL Manufacturing Company Limited's assets to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (INR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2026 | 194.0% | Rs-7.75 Billion | Rs-4.00 Billion | Rs167.54 Million | Rs7.92 Billion | ▼ -38.6 pp |
| 2025 | 232.6% | Rs-4.86 Billion | Rs-2.09 Billion | Rs178.21 Million | Rs5.04 Billion | ▼ -234.1 pp |
| 2024 | 466.7% | Rs-2.63 Billion | Rs-563.89 Million | Rs290.58 Million | Rs2.92 Billion | ▲ +525.9 pp |
| 2023 | -59.3% | Rs-879.49 Million | Rs1.48 Billion | Rs881.72 Million | Rs1.76 Billion | ▼ -65.9 pp |
| 2022 | 6.6% | Rs175.30 Million | Rs2.64 Billion | Rs1.46 Billion | Rs1.28 Billion | ▼ -1.0 pp |
| 2021 | 7.6% | Rs316.27 Million | Rs4.16 Billion | Rs1.48 Billion | Rs1.16 Billion | ▼ -119.5 pp |
| 2020 | 127.1% | Rs-42.69 Billion | Rs-33.60 Billion | Rs2.43 Billion | Rs45.12 Billion | ▲ +5.3 pp |
| 2019 | 121.8% | Rs-33.64 Billion | Rs-27.62 Billion | Rs5.32 Billion | Rs38.96 Billion | ▲ +10.8 pp |
| 2018 | 110.9% | Rs-26.48 Billion | Rs-23.87 Billion | Rs7.79 Billion | Rs34.26 Billion | ▲ +842.3 pp |
| 2017 | -731.4% | Rs-5.35 Billion | Rs731.44 Million | Rs26.85 Billion | Rs32.20 Billion | ▼ -815.4 pp |
| 2016 | 84.0% | Rs6.28 Billion | Rs7.47 Billion | Rs34.51 Billion | Rs28.23 Billion | ▼ -3.8 pp |
| 2015 | 87.8% | Rs9.59 Billion | Rs10.92 Billion | Rs31.90 Billion | Rs22.31 Billion | ▲ +143.5 pp |
| 2014 | -55.7% | Rs-6.70 Billion | Rs12.02 Billion | Rs24.73 Billion | Rs31.42 Billion | ▼ -74.8 pp |
| 2013 | 19.2% | Rs2.85 Billion | Rs14.89 Billion | Rs24.29 Billion | Rs21.44 Billion | ▼ -11.0 pp |
| 2012 | 30.1% | Rs3.30 Billion | Rs10.96 Billion | Rs18.07 Billion | Rs14.77 Billion | ▼ -86.3 pp |
| 2011 | 116.4% | Rs11.80 Billion | Rs10.14 Billion | Rs14.28 Billion | Rs2.48 Billion | ▼ -31.9 pp |
| 2010 | 148.3% | Rs7.47 Billion | Rs5.04 Billion | Rs8.27 Billion | Rs800.96 Million | ▼ -6.9 pp |
| 2009 | 155.1% | Rs5.06 Billion | Rs3.26 Billion | Rs6.08 Billion | Rs1.02 Billion | ▲ +6.7 pp |
| 2008 | 148.4% | Rs3.28 Billion | Rs2.21 Billion | Rs4.11 Billion | Rs836.15 Million | ▲ +21.0 pp |
| 2007 | 127.4% | Rs1.66 Billion | Rs1.31 Billion | Rs1.91 Billion | Rs246.19 Million | — |