The Ugar Sugar Works Limited (UGARSUGAR) — Working Capital to Net Assets Ratio
The Ugar Sugar Works Limited (UGARSUGAR) has a Working Capital to Net Assets ratio of -83.6% as of September 2025. Working capital of Rs-1.43 Billion (current assets of Rs3.74 Billion minus current liabilities of Rs5.18 Billion) is measured against net assets of Rs1.72 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See UGARSUGAR net asset quality score to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
The Ugar Sugar Works Limited Working Capital to Net Assets (2007–2025)
This chart shows how The Ugar Sugar Works 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 -83.6%, reflecting working capital of Rs-1.43 Billion against net assets of Rs1.72 Billion INR. Check The Ugar Sugar Works Limited tangible book value ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for The Ugar Sugar Works Limited (2007–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for The Ugar Sugar Works 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 The Ugar Sugar Works Limited market cap and net worth.
| Year | WC/NA Ratio | Working Capital (INR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -41.8% | Rs-902.42 Million | Rs2.16 Billion | Rs7.24 Billion | Rs8.14 Billion | ▼ -32.1 pp |
| 2024 | -9.6% | Rs-226.28 Million | Rs2.35 Billion | Rs7.30 Billion | Rs7.52 Billion | ▼ -51.9 pp |
| 2023 | 42.3% | Rs933.36 Million | Rs2.21 Billion | Rs6.35 Billion | Rs5.41 Billion | ▲ +27.5 pp |
| 2022 | 14.7% | Rs179.49 Million | Rs1.22 Billion | Rs9.23 Billion | Rs9.05 Billion | ▼ -17.4 pp |
| 2021 | 32.2% | Rs259.00 Million | Rs805.00 Million | Rs7.55 Billion | Rs7.29 Billion | ▲ +60.7 pp |
| 2020 | -28.5% | Rs-184.97 Million | Rs648.55 Million | Rs6.85 Billion | Rs7.03 Billion | ▲ +146.6 pp |
| 2019 | -175.1% | Rs-895.38 Million | Rs511.33 Million | Rs7.22 Billion | Rs8.11 Billion | ▲ +36.4 pp |
| 2018 | -211.5% | Rs-958.64 Million | Rs453.34 Million | Rs6.87 Billion | Rs7.82 Billion | ▼ -217.1 pp |
| 2017 | 5.7% | Rs64.37 Million | Rs1.14 Billion | Rs4.37 Billion | Rs4.31 Billion | ▼ -34.0 pp |
| 2016 | 39.6% | Rs360.08 Million | Rs908.51 Million | Rs5.87 Billion | Rs5.51 Billion | ▲ +44.8 pp |
| 2015 | -5.1% | Rs-42.48 Million | Rs829.54 Million | Rs4.61 Billion | Rs4.65 Billion | ▲ +22.5 pp |
| 2014 | -27.7% | Rs-239.40 Million | Rs865.79 Million | Rs4.37 Billion | Rs4.60 Billion | ▼ -28.5 pp |
| 2013 | 0.8% | Rs9.38 Million | Rs1.16 Billion | Rs4.66 Billion | Rs4.65 Billion | ▲ +2.7 pp |
| 2012 | -1.9% | Rs-18.86 Million | Rs1.02 Billion | Rs4.98 Billion | Rs5.00 Billion | ▼ -26.2 pp |
| 2011 | 24.3% | Rs213.09 Million | Rs876.96 Million | Rs4.33 Billion | Rs4.11 Billion | ▼ -10.5 pp |
| 2010 | 34.8% | Rs291.18 Million | Rs836.80 Million | Rs4.13 Billion | Rs3.84 Billion | ▲ +5.7 pp |
| 2009 | 29.1% | Rs301.45 Million | Rs1.04 Billion | Rs2.90 Billion | Rs2.60 Billion | ▲ +2.0 pp |
| 2008 | 27.1% | Rs200.98 Million | Rs741.38 Million | Rs2.97 Billion | Rs2.77 Billion | ▼ -247.8 pp |
| 2007 | 274.9% | Rs3.56 Billion | Rs1.30 Billion | Rs9.29 Billion | Rs5.72 Billion | — |