Sheela Foam Limited (SFL) — Working Capital to Net Assets Ratio
Sheela Foam Limited (SFL) has a Working Capital to Net Assets ratio of -9.2% as of September 2025. Working capital of Rs-2.84 Billion (current assets of Rs11.67 Billion minus current liabilities of Rs14.51 Billion) is measured against net assets of Rs30.87 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Sheela Foam Limited (SFL) net asset quality to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Sheela Foam Limited Working Capital to Net Assets (2012–2025)
This chart shows how Sheela Foam Limited's Working Capital to Net Assets ratio has evolved across 14 annual periods from 2012 to 2025. As of September 2025, the ratio stands at -9.2%, reflecting working capital of Rs-2.84 Billion against net assets of Rs30.87 Billion INR. Check SFL tangible net assets ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Sheela Foam Limited (2012–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Sheela Foam Limited from 2012 to 2025, covering 14 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 value of Sheela Foam Limited.
| Year | WC/NA Ratio | Working Capital (INR) | Net Assets | Current Assets | Current Liabilities | Change (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 | — |