SMS Lifesciences India Limited (SMSLIFE) — Working Capital to Net Assets Ratio
SMS Lifesciences India Limited (SMSLIFE) has a Working Capital to Net Assets ratio of 3.6% as of September 2025. Working capital of Rs79.54 Million (current assets of Rs1.49 Billion minus current liabilities of Rs1.41 Billion) is measured against net assets of Rs2.22 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See SMSLIFE FCF to total liabilities ratio to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
SMS Lifesciences India Limited Working Capital to Net Assets (2016–2025)
This chart shows how SMS Lifesciences India Limited's Working Capital to Net Assets ratio has evolved across 10 annual periods from 2016 to 2025. As of September 2025, the ratio stands at 3.6%, reflecting working capital of Rs79.54 Million against net assets of Rs2.22 Billion INR. See SMS Lifesciences 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 SMS Lifesciences India Limited (2016–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for SMS Lifesciences India Limited from 2016 to 2025, covering 10 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 SMSLIFE market cap.
| Year | WC/NA Ratio | Working Capital (INR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 4.0% | Rs85.06 Million | Rs2.12 Billion | Rs1.51 Billion | Rs1.42 Billion | ▼ -1.1 pp |
| 2024 | 5.1% | Rs99.04 Million | Rs1.94 Billion | Rs1.55 Billion | Rs1.45 Billion | ▼ -29.7 pp |
| 2023 | 34.8% | Rs570.27 Million | Rs1.64 Billion | Rs1.68 Billion | Rs1.11 Billion | ▲ +22.3 pp |
| 2022 | 12.5% | Rs205.75 Million | Rs1.65 Billion | Rs1.56 Billion | Rs1.35 Billion | ▲ +2.7 pp |
| 2021 | 9.8% | Rs126.87 Million | Rs1.29 Billion | Rs1.26 Billion | Rs1.14 Billion | ▼ -7.6 pp |
| 2020 | 17.4% | Rs201.85 Million | Rs1.16 Billion | Rs1.07 Billion | Rs870.37 Million | ▲ +1.3 pp |
| 2019 | 16.1% | Rs171.36 Million | Rs1.06 Billion | Rs1.42 Billion | Rs1.25 Billion | ▼ -12.0 pp |
| 2018 | 28.1% | Rs248.27 Million | Rs884.08 Million | Rs887.18 Million | Rs638.91 Million | ▼ -10.1 pp |
| 2017 | 38.2% | Rs308.67 Million | Rs808.34 Million | Rs983.98 Million | Rs675.32 Million | ▲ +7.7 pp |
| 2016 | 30.5% | Rs210.56 Million | Rs691.28 Million | Rs914.72 Million | Rs704.17 Million | — |