Union Pioneer Public Company Limited Working Capital to Net Assets Ratio
Union Pioneer Public Company Limited working capital to net assets ratio. Union Pioneer Public Company Limited (UPF) has a Working Capital to Net Assets ratio of 87.5% as of December 2025. Working capital of ฿281.63 Million (current assets of ฿334.74 Million minus current liabilities of ฿53.11 Million) is measured against net assets of ฿321.99 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. Check UPF goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of Union Pioneer Public Company Limited (2006–2025)
Working capital to net assets ratio of Union Pioneer Public Company Limited from 2006 to 2025. This chart shows how Union Pioneer Public Company Limited's Working Capital to Net Assets ratio has evolved across 20 annual periods from 2006 to 2025. As of December 2025, the ratio stands at 87.5%, reflecting working capital of ฿281.63 Million against net assets of ฿321.99 Million THB. See Union Pioneer Public Company Limited defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Union Pioneer Public Company Limited Working Capital to Net Assets Ratio by Year (2006–2025)
Union Pioneer Public Company Limited working capital to net assets ratio by year from 2006 to 2025. The table below presents the year-by-year Working Capital to Net Assets ratio for Union Pioneer Public Company Limited from 2006 to 2025, covering 20 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 the complete balance sheet picture, see Union Pioneer Public Company Limited balance sheet assets.
| Year | WC/NA Ratio | Working Capital (THB) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 87.5% | ฿281.63 Million | ฿321.99 Million | ฿334.74 Million | ฿53.11 Million | ▲ +1.4 pp |
| 2024 | 86.1% | ฿303.96 Million | ฿353.16 Million | ฿375.54 Million | ฿71.58 Million | ▼ -2.1 pp |
| 2023 | 88.2% | ฿309.02 Million | ฿350.38 Million | ฿362.43 Million | ฿53.41 Million | ▼ -3.3 pp |
| 2022 | 91.5% | ฿332.26 Million | ฿363.07 Million | ฿384.20 Million | ฿51.94 Million | ▲ +0.8 pp |
| 2021 | 90.7% | ฿338.17 Million | ฿372.71 Million | ฿414.41 Million | ฿76.23 Million | ▲ +0.4 pp |
| 2020 | 90.3% | ฿364.90 Million | ฿404.11 Million | ฿439.65 Million | ฿74.75 Million | ▲ +4.4 pp |
| 2019 | 85.9% | ฿296.41 Million | ฿345.12 Million | ฿352.68 Million | ฿56.28 Million | ▲ +1.2 pp |
| 2018 | 84.7% | ฿309.72 Million | ฿365.61 Million | ฿373.41 Million | ฿63.69 Million | ▼ -0.7 pp |
| 2017 | 85.4% | ฿318.62 Million | ฿373.22 Million | ฿383.70 Million | ฿65.07 Million | ▲ +1.3 pp |
| 2016 | 84.1% | ฿333.22 Million | ฿396.44 Million | ฿402.18 Million | ฿68.96 Million | ▼ -0.7 pp |
| 2015 | 84.8% | ฿322.06 Million | ฿379.88 Million | ฿379.34 Million | ฿57.28 Million | ▲ +2.3 pp |
| 2014 | 82.5% | ฿304.21 Million | ฿368.75 Million | ฿376.44 Million | ฿72.23 Million | ▲ +3.4 pp |
| 2013 | 79.1% | ฿288.42 Million | ฿364.61 Million | ฿364.58 Million | ฿76.16 Million | ▼ -1.0 pp |
| 2012 | 80.1% | ฿296.54 Million | ฿370.05 Million | ฿375.61 Million | ฿79.06 Million | ▲ +3.6 pp |
| 2011 | 76.5% | ฿276.02 Million | ฿360.65 Million | ฿431.48 Million | ฿155.46 Million | ▼ -1.2 pp |
| 2010 | 77.7% | ฿274.53 Million | ฿353.39 Million | ฿406.19 Million | ฿131.66 Million | ▼ -7.4 pp |
| 2009 | 85.0% | ฿359.63 Million | ฿422.85 Million | ฿465.68 Million | ฿106.05 Million | ▲ +12.7 pp |
| 2008 | 72.3% | ฿235.62 Million | ฿325.81 Million | ฿393.70 Million | ฿158.08 Million | ▲ +11.5 pp |
| 2007 | 60.8% | ฿198.02 Million | ฿325.65 Million | ฿297.71 Million | ฿99.69 Million | ▲ +5.1 pp |
| 2006 | 55.7% | ฿181.13 Million | ฿325.18 Million | ฿390.44 Million | ฿209.31 Million | — |