TOPMATERIAL LTD (360070) — Defensive Interval Ratio
TOPMATERIAL LTD (360070) has a Defensive Interval Ratio of 490 days as of March 2026. Defensive assets of ₩58.52 Billion (cash ₩-, short-term investments ₩10.89 Billion, receivables ₩47.63 Billion) cover 490 days of daily cash needs of ₩119.44 Million/day.
Defensive Interval Ratio
Defensive Assets
Daily Cash Need
Current Liabilities
TOPMATERIAL LTD Defensive Interval Ratio (2021–2025)
This chart shows how TOPMATERIAL LTD's Defensive Interval Ratio has evolved across 5 annual periods from 2021 to 2025. As of March 2026, the ratio stands at 490 days, meaning defensive assets of ₩58.52 Billion can fund 490 days of operations without new revenue. For the complete balance sheet picture, see TOPMATERIAL LTD asset portfolio.
Annual Defensive Interval Ratio for TOPMATERIAL LTD (2021–2025)
The table below presents the year-by-year Defensive Interval Ratio for TOPMATERIAL LTD from 2021 to 2025, covering 5 annual filings. Each row shows defensive assets, daily cash need, the DIR in days, and the change in days compared to the prior year. See how liquid is TOPMATERIAL LTD's working capital to evaluate short-term liquidity relative to the company's equity base.
| Year | DIR (days) | Defensive Assets (KRW) | Daily Cash Need | Cash | ST Investments | Change (days) |
|---|---|---|---|---|---|---|
| 2025 | 532 days | ₩59.93 Billion | ₩112.74 Million/day | ₩- | ₩12.78 Billion | ▼ -779 days |
| 2024 | 1310 days | ₩108.37 Billion | ₩82.70 Million/day | ₩- | ₩22.95 Billion | ▼ -3023 days |
| 2023 | 4334 days | ₩137.12 Billion | ₩31.64 Million/day | ₩15.21 Billion | ₩75.60 Billion | ▲ +3046 days |
| 2022 | 1288 days | ₩86.35 Billion | ₩67.05 Million/day | ₩10.03 Billion | ₩59.09 Billion | ▼ -472 days |
| 2021 | 1760 days | ₩17.90 Billion | ₩10.17 Million/day | ₩10.17 Billion | ₩3.18 Billion | — |