United Breweries Limited Working Capital to Net Assets Ratio
United Breweries Limited working capital to net assets ratio. United Breweries Limited (UBL) has a Working Capital to Net Assets ratio of 26.3% as of March 2026. Working capital of Rs11.93 Billion (current assets of Rs62.26 Billion minus current liabilities of Rs50.33 Billion) is measured against net assets of Rs45.28 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. Check UBL tangible net worth 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 United Breweries Limited (2005–2026)
Working capital to net assets ratio of United Breweries Limited from 2005 to 2026. This chart shows how United Breweries Limited's Working Capital to Net Assets ratio has evolved across 22 annual periods from 2005 to 2026. As of March 2026, the ratio stands at 26.3%, reflecting working capital of Rs11.93 Billion against net assets of Rs45.28 Billion INR. See defensive interval ratio of United Breweries Limited to measure how many days the company can operate on defensive assets alone.
United Breweries Limited Working Capital to Net Assets Ratio by Year (2005–2026)
United Breweries Limited working capital to net assets ratio by year from 2005 to 2026. The table below presents the year-by-year Working Capital to Net Assets ratio for United Breweries Limited from 2005 to 2026, covering 22 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 UBL asset base.
| Year | WC/NA Ratio | Working Capital (INR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2026 | 26.3% | Rs11.93 Billion | Rs45.28 Billion | Rs62.26 Billion | Rs50.33 Billion | ▼ -11.9 pp |
| 2025 | 38.2% | Rs16.70 Billion | Rs43.70 Billion | Rs54.53 Billion | Rs37.83 Billion | ▲ +0.3 pp |
| 2024 | 37.9% | Rs15.86 Billion | Rs41.84 Billion | Rs44.15 Billion | Rs28.29 Billion | ▲ +2.4 pp |
| 2023 | 35.5% | Rs14.09 Billion | Rs39.70 Billion | Rs36.86 Billion | Rs22.77 Billion | ▼ -0.2 pp |
| 2022 | 35.7% | Rs14.05 Billion | Rs39.39 Billion | Rs33.79 Billion | Rs19.75 Billion | ▲ +2.6 pp |
| 2021 | 33.1% | Rs11.85 Billion | Rs35.86 Billion | Rs33.24 Billion | Rs21.38 Billion | ▲ +5.5 pp |
| 2020 | 27.6% | Rs9.71 Billion | Rs35.24 Billion | Rs29.61 Billion | Rs19.90 Billion | ▼ -0.7 pp |
| 2019 | 28.2% | Rs8.99 Billion | Rs31.87 Billion | Rs29.99 Billion | Rs21.00 Billion | ▼ -3.1 pp |
| 2018 | 31.3% | Rs8.44 Billion | Rs26.93 Billion | Rs26.41 Billion | Rs17.97 Billion | ▲ +11.5 pp |
| 2017 | 19.8% | Rs4.62 Billion | Rs23.37 Billion | Rs23.65 Billion | Rs19.03 Billion | ▲ +7.4 pp |
| 2016 | 12.4% | Rs2.61 Billion | Rs21.11 Billion | Rs20.14 Billion | Rs17.54 Billion | ▼ -4.5 pp |
| 2015 | 16.8% | Rs3.12 Billion | Rs18.53 Billion | Rs17.61 Billion | Rs14.49 Billion | ▼ -8.1 pp |
| 2014 | 25.0% | Rs4.26 Billion | Rs17.09 Billion | Rs20.03 Billion | Rs15.76 Billion | ▼ -5.1 pp |
| 2013 | 30.1% | Rs4.55 Billion | Rs15.13 Billion | Rs18.61 Billion | Rs14.06 Billion | ▲ +13.6 pp |
| 2012 | 16.5% | Rs2.25 Billion | Rs13.67 Billion | Rs16.87 Billion | Rs14.62 Billion | ▼ -36.4 pp |
| 2011 | 52.9% | Rs6.85 Billion | Rs12.95 Billion | Rs13.47 Billion | Rs6.62 Billion | ▼ -16.7 pp |
| 2010 | 69.6% | Rs7.89 Billion | Rs11.33 Billion | Rs12.95 Billion | Rs5.06 Billion | ▲ +5.3 pp |
| 2009 | 64.3% | Rs6.84 Billion | Rs10.62 Billion | Rs10.19 Billion | Rs3.35 Billion | ▲ +13.8 pp |
| 2008 | 50.5% | Rs3.08 Billion | Rs6.10 Billion | Rs6.18 Billion | Rs3.10 Billion | ▼ -35.1 pp |
| 2007 | 85.6% | Rs4.57 Billion | Rs5.34 Billion | Rs7.23 Billion | Rs2.66 Billion | ▼ -17.9 pp |
| 2006 | 103.6% | Rs5.11 Billion | Rs4.93 Billion | Rs7.12 Billion | Rs2.01 Billion | ▼ -32.2 pp |
| 2005 | 135.8% | Rs2.99 Billion | Rs2.20 Billion | Rs4.75 Billion | Rs1.76 Billion | — |