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 19.0% as of March 2026. Working capital of Rs1.69 Billion (current assets of Rs10.41 Billion minus current liabilities of Rs8.73 Billion) is measured against net assets of Rs8.90 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Uttam Sugar Mills Limited free cash flow to debt ratio to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Uttam Sugar Mills Limited Working Capital to Net Assets (2004–2026)
This chart shows how Uttam Sugar Mills Limited's Working Capital to Net Assets ratio has evolved across 22 annual periods from 2004 to 2026. As of March 2026, the ratio stands at 19.0%, reflecting working capital of Rs1.69 Billion against net assets of Rs8.90 Billion INR. See defensive interval ratio of Uttam Sugar Mills Limited to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Uttam Sugar Mills Limited (2004–2026)
The table below presents the year-by-year Working Capital to Net Assets ratio for Uttam Sugar Mills Limited from 2004 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 live market cap and the full company profile, see Uttam Sugar Mills Limited market capitalisation.
| Year | WC/NA Ratio | Working Capital (INR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2026 | 19.0% | Rs1.69 Billion | Rs8.90 Billion | Rs10.41 Billion | Rs8.73 Billion | ▲ +2.6 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 | — |