Speciality Restaurants Limited (SPECIALITY) — Working Capital to Net Assets Ratio
Speciality Restaurants Limited (SPECIALITY) has a Working Capital to Net Assets ratio of 37.4% as of March 2026. Working capital of Rs1.34 Billion (current assets of Rs2.21 Billion minus current liabilities of Rs870.46 Million) is measured against net assets of Rs3.59 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Speciality Restaurants Limited (SPECIALITY) liquidity interval to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Speciality Restaurants Limited Working Capital to Net Assets (2007–2026)
This chart shows how Speciality Restaurants 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 37.4%, reflecting working capital of Rs1.34 Billion against net assets of Rs3.59 Billion INR. For the complete balance sheet picture, see SPECIALITY total asset value.
Annual Working Capital to Net Assets for Speciality Restaurants Limited (2007–2026)
The table below presents the year-by-year Working Capital to Net Assets ratio for Speciality Restaurants 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 Speciality Restaurants Limited liquid asset 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 | 37.4% | Rs1.34 Billion | Rs3.59 Billion | Rs2.21 Billion | Rs870.46 Million | ▼ -2.3 pp |
| 2025 | 39.6% | Rs1.32 Billion | Rs3.34 Billion | Rs2.15 Billion | Rs829.50 Million | ▼ -5.3 pp |
| 2024 | 44.9% | Rs1.41 Billion | Rs3.14 Billion | Rs2.22 Billion | Rs806.90 Million | ▼ -1.8 pp |
| 2023 | 46.7% | Rs1.29 Billion | Rs2.77 Billion | Rs2.10 Billion | Rs804.50 Million | ▲ +9.1 pp |
| 2022 | 37.6% | Rs544.17 Million | Rs1.45 Billion | Rs1.26 Billion | Rs720.58 Million | ▲ +13.7 pp |
| 2021 | 23.9% | Rs323.41 Million | Rs1.35 Billion | Rs1.01 Billion | Rs688.56 Million | ▲ +1.9 pp |
| 2020 | 22.0% | Rs359.72 Million | Rs1.64 Billion | Rs1.05 Billion | Rs691.72 Million | ▼ -1.8 pp |
| 2019 | 23.8% | Rs521.63 Million | Rs2.19 Billion | Rs1.06 Billion | Rs537.66 Million | ▲ +1.2 pp |
| 2018 | 22.6% | Rs515.41 Million | Rs2.28 Billion | Rs1.05 Billion | Rs538.48 Million | ▲ +5.9 pp |
| 2017 | 16.8% | Rs464.84 Million | Rs2.77 Billion | Rs1.01 Billion | Rs548.58 Million | ▼ -0.6 pp |
| 2016 | 17.4% | Rs535.21 Million | Rs3.08 Billion | Rs1.03 Billion | Rs495.46 Million | ▼ -5.8 pp |
| 2015 | 23.2% | Rs712.17 Million | Rs3.08 Billion | Rs1.18 Billion | Rs471.17 Million | ▼ -11.6 pp |
| 2014 | 34.8% | Rs1.06 Billion | Rs3.04 Billion | Rs1.56 Billion | Rs502.35 Million | ▼ -11.0 pp |
| 2013 | 45.7% | Rs1.33 Billion | Rs2.91 Billion | Rs1.68 Billion | Rs350.46 Million | ▲ +44.7 pp |
| 2012 | 1.0% | Rs11.39 Million | Rs1.15 Billion | Rs432.19 Million | Rs420.80 Million | ▼ -7.8 pp |
| 2011 | 8.8% | Rs86.26 Million | Rs976.20 Million | Rs492.57 Million | Rs406.31 Million | ▼ -16.2 pp |
| 2010 | 25.1% | Rs177.09 Million | Rs706.70 Million | Rs365.97 Million | Rs188.88 Million | ▲ +9.9 pp |
| 2009 | 15.2% | Rs84.16 Million | Rs554.84 Million | Rs305.79 Million | Rs221.63 Million | ▼ -7.0 pp |
| 2008 | 22.2% | Rs109.05 Million | Rs491.76 Million | Rs295.09 Million | Rs186.04 Million | ▼ -30.9 pp |
| 2007 | 53.1% | Rs48.70 Million | Rs91.77 Million | Rs184.56 Million | Rs135.86 Million | — |