Speciality Restaurants Limited (SPECIALITY) — Working Capital to Net Assets Ratio
Speciality Restaurants Limited (SPECIALITY) has a Working Capital to Net Assets ratio of 39.8% as of September 2025. Working capital of Rs1.36 Billion (current assets of Rs2.23 Billion minus current liabilities of Rs871.81 Million) is measured against net assets of Rs3.41 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See SPECIALITY equity to assets ratio to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Speciality Restaurants Limited Working Capital to Net Assets (2007–2025)
This chart shows how Speciality Restaurants Limited's Working Capital to Net Assets ratio has evolved across 19 annual periods from 2007 to 2025. As of September 2025, the ratio stands at 39.8%, reflecting working capital of Rs1.36 Billion against net assets of Rs3.41 Billion INR. Check SPECIALITY goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Speciality Restaurants Limited (2007–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Speciality Restaurants Limited from 2007 to 2025, covering 19 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 Speciality Restaurants Limited (SPECIALITY) market capitalisation.
| Year | WC/NA Ratio | Working Capital (INR) | Net Assets | Current Assets | Current Liabilities | Change (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 | — |