Sam Yang Foods (003230) — Working Capital to Net Assets Ratio
Sam Yang Foods (003230) has a Working Capital to Net Assets ratio of 25.4% as of December 2025. Working capital of ₩322.73 Billion (current assets of ₩878.20 Billion minus current liabilities of ₩555.47 Billion) is measured against net assets of ₩1.27 Trillion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Sam Yang Foods liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Sam Yang Foods Working Capital to Net Assets (2013–2025)
This chart shows how Sam Yang Foods's Working Capital to Net Assets ratio has evolved across 13 annual periods from 2013 to 2025. As of December 2025, the ratio stands at 25.4%, reflecting working capital of ₩322.73 Billion against net assets of ₩1.27 Trillion KRW. For the complete balance sheet picture, see 003230 asset base.
Annual Working Capital to Net Assets for Sam Yang Foods (2013–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Sam Yang Foods from 2013 to 2025, covering 13 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. Check 003230 asset liquidity ratio to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (KRW) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 25.4% | ₩322.73 Billion | ₩1.27 Trillion | ₩878.20 Billion | ₩555.47 Billion | ▲ +2.5 pp |
| 2024 | 22.9% | ₩189.72 Billion | ₩828.03 Billion | ₩682.14 Billion | ₩492.43 Billion | ▲ +6.4 pp |
| 2023 | 16.5% | ₩95.33 Billion | ₩576.79 Billion | ₩497.34 Billion | ₩402.01 Billion | ▼ -11.7 pp |
| 2022 | 28.3% | ₩128.58 Billion | ₩454.76 Billion | ₩353.90 Billion | ₩225.33 Billion | ▲ +3.9 pp |
| 2021 | 24.4% | ₩96.49 Billion | ₩395.69 Billion | ₩278.91 Billion | ₩182.42 Billion | ▲ +13.9 pp |
| 2020 | 10.5% | ₩36.44 Billion | ₩347.28 Billion | ₩199.99 Billion | ₩163.55 Billion | ▼ -1.7 pp |
| 2019 | 12.2% | ₩35.10 Billion | ₩287.64 Billion | ₩184.55 Billion | ₩149.45 Billion | ▲ +16.0 pp |
| 2018 | -3.8% | ₩-8.99 Billion | ₩234.42 Billion | ₩129.74 Billion | ₩138.74 Billion | ▲ +18.3 pp |
| 2017 | -22.2% | ₩-45.05 Billion | ₩203.11 Billion | ₩124.93 Billion | ₩169.98 Billion | ▼ -8.2 pp |
| 2016 | -13.9% | ₩-24.74 Billion | ₩177.54 Billion | ₩98.57 Billion | ₩123.30 Billion | ▲ +7.5 pp |
| 2015 | -21.4% | ₩-34.85 Billion | ₩162.54 Billion | ₩73.23 Billion | ₩108.08 Billion | ▼ -3.3 pp |
| 2014 | -18.2% | ₩-30.21 Billion | ₩166.12 Billion | ₩75.49 Billion | ₩105.69 Billion | ▼ -3.7 pp |
| 2013 | -14.4% | ₩-23.66 Billion | ₩163.88 Billion | ₩87.31 Billion | ₩110.97 Billion | — |