Sheela Foam Limited (SFL) — Working Capital to Net Assets Ratio
Sheela Foam Limited (SFL) has a Working Capital to Net Assets ratio of -11.2% as of March 2026. Working capital of Rs-3.65 Billion (current assets of Rs11.30 Billion minus current liabilities of Rs14.95 Billion) is measured against net assets of Rs32.60 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Sheela Foam Limited defensive interval ratio to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Sheela Foam Limited Working Capital to Net Assets (2012–2026)
This chart shows how Sheela Foam Limited's Working Capital to Net Assets ratio has evolved across 15 annual periods from 2012 to 2026. As of March 2026, the ratio stands at -11.2%, reflecting working capital of Rs-3.65 Billion against net assets of Rs32.60 Billion INR. For the complete balance sheet picture, see SFL current and non-current assets.
Annual Working Capital to Net Assets for Sheela Foam Limited (2012–2026)
The table below presents the year-by-year Working Capital to Net Assets ratio for Sheela Foam Limited from 2012 to 2026, covering 15 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 SFL asset liquidity 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) |
|---|---|---|---|---|---|---|
| 2026 | -11.2% | Rs-3.65 Billion | Rs32.60 Billion | Rs11.30 Billion | Rs14.95 Billion | ▼ -9.3 pp |
| 2025 | -1.9% | Rs-595.10 Million | Rs30.96 Billion | Rs14.37 Billion | Rs14.97 Billion | ▲ +6.6 pp |
| 2024 | -8.5% | Rs-2.54 Billion | Rs29.81 Billion | Rs8.75 Billion | Rs11.29 Billion | ▼ -55.1 pp |
| 2023 | 46.6% | Rs7.50 Billion | Rs16.09 Billion | Rs14.33 Billion | Rs6.83 Billion | ▲ +29.7 pp |
| 2022 | 16.9% | Rs2.37 Billion | Rs14.00 Billion | Rs7.86 Billion | Rs5.50 Billion | ▼ -5.0 pp |
| 2021 | 21.9% | Rs2.62 Billion | Rs11.93 Billion | Rs8.31 Billion | Rs5.69 Billion | ▼ -18.2 pp |
| 2020 | 40.1% | Rs3.72 Billion | Rs9.28 Billion | Rs7.57 Billion | Rs3.85 Billion | ▼ -7.0 pp |
| 2019 | 47.1% | Rs3.44 Billion | Rs7.30 Billion | Rs6.86 Billion | Rs3.42 Billion | ▲ +9.0 pp |
| 2018 | 38.0% | Rs2.27 Billion | Rs5.97 Billion | Rs5.92 Billion | Rs3.65 Billion | ▲ +1.8 pp |
| 2017 | 36.3% | Rs1.68 Billion | Rs4.63 Billion | Rs5.46 Billion | Rs3.78 Billion | ▲ +8.2 pp |
| 2016 | 28.0% | Rs949.21 Million | Rs3.39 Billion | Rs4.65 Billion | Rs3.70 Billion | ▲ +7.3 pp |
| 2015 | 20.8% | Rs508.88 Million | Rs2.45 Billion | Rs3.73 Billion | Rs3.22 Billion | ▲ +1.2 pp |
| 2014 | 19.6% | Rs385.27 Million | Rs1.97 Billion | Rs3.48 Billion | Rs3.10 Billion | ▲ +6.4 pp |
| 2013 | 13.2% | Rs223.84 Million | Rs1.70 Billion | Rs2.82 Billion | Rs2.60 Billion | ▲ +15.4 pp |
| 2012 | -2.2% | Rs-30.86 Million | Rs1.39 Billion | Rs2.58 Billion | Rs2.61 Billion | — |