Uttam Sugar Mills Limited (UTTAMSUGAR) — Working Capital to Net Assets Ratio
Uttam Sugar Mills Limited (UTTAMSUGAR) has a Working Capital to Net Assets ratio of 10.9% as of September 2025. Working capital of Rs872.90 Million (current assets of Rs3.92 Billion minus current liabilities of Rs3.04 Billion) is measured against net assets of Rs8.04 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See UTTAMSUGAR net asset quality score to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Uttam Sugar Mills Limited Working Capital to Net Assets (2004–2025)
This chart shows how Uttam Sugar Mills Limited's Working Capital to Net Assets ratio has evolved across 21 annual periods from 2004 to 2025. As of September 2025, the ratio stands at 10.9%, reflecting working capital of Rs872.90 Million against net assets of Rs8.04 Billion INR. Check Uttam Sugar Mills Limited tangible book value ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Uttam Sugar Mills Limited (2004–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Uttam Sugar Mills Limited from 2004 to 2025, covering 21 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 market value of Uttam Sugar Mills Limited.
| Year | WC/NA Ratio | Working Capital (INR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 16.3% | Rs1.34 Billion | Rs8.23 Billion | Rs12.59 Billion | Rs11.25 Billion | ▲ +1.8 pp |
| 2024 | 14.5% | Rs1.01 Billion | Rs6.96 Billion | Rs9.90 Billion | Rs8.90 Billion | ▲ +9.0 pp |
| 2023 | 5.5% | Rs315.37 Million | Rs5.76 Billion | Rs9.27 Billion | Rs8.95 Billion | ▲ +6.8 pp |
| 2022 | -1.3% | Rs-60.51 Million | Rs4.63 Billion | Rs8.87 Billion | Rs8.93 Billion | ▲ +17.1 pp |
| 2021 | -18.4% | Rs-621.63 Million | Rs3.38 Billion | Rs10.84 Billion | Rs11.46 Billion | ▲ +1.8 pp |
| 2020 | -20.2% | Rs-576.84 Million | Rs2.85 Billion | Rs11.08 Billion | Rs11.65 Billion | ▲ +8.2 pp |
| 2019 | -28.5% | Rs-666.76 Million | Rs2.34 Billion | Rs10.88 Billion | Rs11.55 Billion | ▲ +54.0 pp |
| 2018 | -82.5% | Rs-1.45 Billion | Rs1.76 Billion | Rs8.04 Billion | Rs9.49 Billion | ▼ -51.0 pp |
| 2017 | -31.4% | Rs-498.97 Million | Rs1.59 Billion | Rs7.17 Billion | Rs7.66 Billion | ▲ +185.4 pp |
| 2016 | -216.8% | Rs-1.14 Billion | Rs524.99 Million | Rs4.89 Billion | Rs6.03 Billion | ▲ +273.4 pp |
| 2015 | -490.1% | Rs-4.09 Billion | Rs834.72 Million | Rs5.97 Billion | Rs10.07 Billion | ▼ -189.2 pp |
| 2014 | -301.0% | Rs-2.69 Billion | Rs892.62 Million | Rs5.97 Billion | Rs8.66 Billion | ▼ -178.3 pp |
| 2013 | -122.7% | Rs-1.74 Billion | Rs1.42 Billion | Rs7.19 Billion | Rs8.93 Billion | ▲ +51.8 pp |
| 2012 | -174.5% | Rs-1.87 Billion | Rs1.07 Billion | Rs4.58 Billion | Rs6.44 Billion | ▼ -113.2 pp |
| 2011 | -61.4% | Rs-1.08 Billion | Rs1.77 Billion | Rs4.32 Billion | Rs5.40 Billion | ▼ -218.2 pp |
| 2010 | 156.9% | Rs3.22 Billion | Rs2.05 Billion | Rs5.40 Billion | Rs2.18 Billion | ▲ +129.1 pp |
| 2009 | 27.8% | Rs453.74 Million | Rs1.63 Billion | Rs2.09 Billion | Rs1.64 Billion | ▲ +10.1 pp |
| 2007 | 17.6% | Rs336.16 Million | Rs1.91 Billion | Rs1.11 Billion | Rs770.03 Million | ▼ -20.2 pp |
| 2006 | 37.8% | Rs823.58 Million | Rs2.18 Billion | Rs1.57 Billion | Rs749.89 Million | ▼ -31.9 pp |
| 2005 | 69.7% | Rs1.40 Billion | Rs2.00 Billion | Rs1.91 Billion | Rs512.41 Million | ▲ +110.5 pp |
| 2004 | -40.7% | Rs-129.35 Million | Rs317.42 Million | Rs449.66 Million | Rs579.01 Million | — |