WIN Semiconductors (3105) — Net Asset Quality Index
WIN Semiconductors (3105) has a Net Asset Quality Index of 69.1% as of December 2025. This metric measures the proportion of total assets financed by shareholders' equity — total assets of NT$60.73 Billion minus total liabilities of NT$18.74 Billion yields net assets of NT$41.99 Billion. A higher index indicates a stronger, lower-leverage balance sheet. Check 3105 cash and liquid asset ratio to evaluate the company's liquid asset resilience ratio.
Quality Index
Net Assets
Total Assets
Total Liabilities
WIN Semiconductors Net Asset Quality Index Over Time (2009–2025)
This chart shows how WIN Semiconductors's Net Asset Quality Index has evolved across 17 annual periods from 2009 to 2025. As of December 2025, the index stands at 69.1%, representing net assets of NT$41.99 Billion against total assets of NT$60.73 Billion TWD. See 3105 net working capital ratio to evaluate short-term liquidity relative to the company's equity base.
Annual Net Asset Quality Index for WIN Semiconductors (2009–2025)
The table below presents the year-by-year Net Asset Quality Index for WIN Semiconductors from 2009 to 2025, covering 17 annual filings. Each row shows total assets, total liabilities, net assets, the quality index percentage, and the change in percentage points compared to the prior year. For market capitalisation and the full company profile, see market value of WIN Semiconductors.
| Year | Quality Index | Net Assets (TWD) | Total Assets | Total Liabilities | Change (pp) |
|---|---|---|---|---|---|
| 2025 | 69.1% | NT$41.99 Billion | NT$60.73 Billion | NT$18.74 Billion | ▲ +8.2 pp |
| 2024 | 60.9% | NT$39.14 Billion | NT$64.26 Billion | NT$25.12 Billion | ▲ +9.8 pp |
| 2023 | 51.1% | NT$35.35 Billion | NT$69.17 Billion | NT$33.82 Billion | ▲ +0.2 pp |
| 2022 | 50.9% | NT$35.19 Billion | NT$69.13 Billion | NT$33.94 Billion | ▲ +1.3 pp |
| 2021 | 49.6% | NT$37.12 Billion | NT$74.89 Billion | NT$37.77 Billion | ▼ -15.8 pp |
| 2020 | 65.3% | NT$35.73 Billion | NT$54.70 Billion | NT$18.97 Billion | ▼ -5.5 pp |
| 2019 | 70.8% | NT$29.84 Billion | NT$42.13 Billion | NT$12.29 Billion | ▼ -1.4 pp |
| 2018 | 72.2% | NT$25.60 Billion | NT$35.46 Billion | NT$9.86 Billion | ▲ +2.5 pp |
| 2017 | 69.7% | NT$25.80 Billion | NT$37.03 Billion | NT$11.22 Billion | ▲ +0.3 pp |
| 2016 | 69.4% | NT$18.32 Billion | NT$26.41 Billion | NT$8.09 Billion | ▼ -2.0 pp |
| 2015 | 71.4% | NT$17.21 Billion | NT$24.11 Billion | NT$6.90 Billion | ▼ -1.7 pp |
| 2014 | 73.1% | NT$15.94 Billion | NT$21.82 Billion | NT$5.88 Billion | ▲ +2.5 pp |
| 2013 | 70.5% | NT$14.89 Billion | NT$21.11 Billion | NT$6.22 Billion | ▲ +9.4 pp |
| 2012 | 61.1% | NT$14.43 Billion | NT$23.59 Billion | NT$9.17 Billion | ▲ +7.1 pp |
| 2011 | 54.0% | NT$10.05 Billion | NT$18.60 Billion | NT$8.55 Billion | ▼ -5.6 pp |
| 2010 | 59.6% | NT$8.87 Billion | NT$14.89 Billion | NT$6.02 Billion | ▲ +0.4 pp |
| 2009 | 59.2% | NT$6.87 Billion | NT$11.60 Billion | NT$4.73 Billion | — |