Spencer's Retail Limited Working Capital to Net Assets Ratio
Spencer's Retail Limited working capital to net assets ratio. Spencer's Retail Limited (SPENCERS) has a Working Capital to Net Assets ratio of 98.1% as of March 2026. Working capital of Rs-8.96 Billion (current assets of Rs3.16 Billion minus current liabilities of Rs12.12 Billion) is measured against net assets of Rs-9.13 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. Check SPENCERS goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of Spencer's Retail Limited (2018–2026)
Working capital to net assets ratio of Spencer's Retail Limited from 2018 to 2026. This chart shows how Spencer's Retail Limited's Working Capital to Net Assets ratio has evolved across 9 annual periods from 2018 to 2026. As of March 2026, the ratio stands at 98.1%, reflecting working capital of Rs-8.96 Billion against net assets of Rs-9.13 Billion INR. See Spencer's Retail Limited (SPENCERS) liquidity interval to measure how many days the company can operate on defensive assets alone.
Spencer's Retail Limited Working Capital to Net Assets Ratio by Year (2018–2026)
Spencer's Retail Limited working capital to net assets ratio by year from 2018 to 2026. The table below presents the year-by-year Working Capital to Net Assets ratio for Spencer's Retail Limited from 2018 to 2026, covering 9 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 the complete balance sheet picture, see SPENCERS total assets.
| Year | WC/NA Ratio | Working Capital (INR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2026 | 98.1% | Rs-8.96 Billion | Rs-9.13 Billion | Rs3.16 Billion | Rs12.12 Billion | ▼ -11.4 pp |
| 2025 | 109.6% | Rs-7.25 Billion | Rs-6.62 Billion | Rs2.52 Billion | Rs9.77 Billion | ▼ -35.1 pp |
| 2024 | 144.7% | Rs-6.02 Billion | Rs-4.16 Billion | Rs3.74 Billion | Rs9.75 Billion | ▼ -184.0 pp |
| 2023 | 328.7% | Rs-4.95 Billion | Rs-1.50 Billion | Rs3.64 Billion | Rs8.59 Billion | ▲ +906.8 pp |
| 2022 | -578.2% | Rs-3.58 Billion | Rs618.57 Million | Rs3.61 Billion | Rs7.19 Billion | ▼ -431.0 pp |
| 2021 | -147.2% | Rs-2.74 Billion | Rs1.86 Billion | Rs3.88 Billion | Rs6.62 Billion | ▼ -71.2 pp |
| 2020 | -76.0% | Rs-2.08 Billion | Rs2.74 Billion | Rs4.29 Billion | Rs6.38 Billion | ▼ -115.4 pp |
| 2019 | 39.4% | Rs2.16 Billion | Rs5.48 Billion | Rs5.72 Billion | Rs3.56 Billion | ▲ +23.0 pp |
| 2018 | 16.4% | Rs896.01 Million | Rs5.47 Billion | Rs4.07 Billion | Rs3.17 Billion | — |