Boryung Pharm (003850) — Working Capital to Net Assets Ratio
Boryung Pharm (003850) has a Working Capital to Net Assets ratio of 43.3% as of September 2025. Working capital of ₩354.38 Billion (current assets of ₩609.34 Billion minus current liabilities of ₩254.96 Billion) is measured against net assets of ₩818.35 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Boryung Pharm financial flexibility index to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Boryung Pharm Working Capital to Net Assets (2009–2024)
This chart shows how Boryung Pharm's Working Capital to Net Assets ratio has evolved across 13 annual periods from 2009 to 2024. As of September 2025, the ratio stands at 43.3%, reflecting working capital of ₩354.38 Billion against net assets of ₩818.35 Billion KRW. See 003850 defensive asset coverage days to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Boryung Pharm (2009–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Boryung Pharm from 2009 to 2024, 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. For live market cap and the full company profile, see market value of Boryung Pharm.
| Year | WC/NA Ratio | Working Capital (KRW) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 50.0% | ₩392.23 Billion | ₩784.50 Billion | ₩631.57 Billion | ₩239.34 Billion | ▲ +17.8 pp |
| 2023 | 32.1% | ₩176.58 Billion | ₩549.25 Billion | ₩377.66 Billion | ₩201.08 Billion | ▲ +20.4 pp |
| 2022 | 11.8% | ₩60.90 Billion | ₩516.42 Billion | ₩338.38 Billion | ₩277.48 Billion | ▼ -47.5 pp |
| 2021 | 59.3% | ₩281.36 Billion | ₩474.31 Billion | ₩437.31 Billion | ₩155.95 Billion | ▲ +2.7 pp |
| 2020 | 56.7% | ₩192.79 Billion | ₩340.29 Billion | ₩315.66 Billion | ₩122.87 Billion | ▲ +23.9 pp |
| 2019 | 32.7% | ₩92.64 Billion | ₩282.95 Billion | ₩231.85 Billion | ₩139.21 Billion | ▼ -4.3 pp |
| 2018 | 37.0% | ₩94.81 Billion | ₩256.10 Billion | ₩224.55 Billion | ₩129.74 Billion | ▼ -8.0 pp |
| 2017 | 45.0% | ₩112.34 Billion | ₩249.65 Billion | ₩228.54 Billion | ₩116.20 Billion | ▲ +23.2 pp |
| 2016 | 21.8% | ₩42.50 Billion | ₩195.35 Billion | ₩238.11 Billion | ₩195.61 Billion | ▼ -11.1 pp |
| 2012 | 32.8% | ₩47.83 Billion | ₩145.79 Billion | ₩157.89 Billion | ₩110.05 Billion | ▲ +1.7 pp |
| 2011 | 31.1% | ₩42.89 Billion | ₩137.97 Billion | ₩149.73 Billion | ₩106.84 Billion | ▼ -1.7 pp |
| 2010 | 32.8% | ₩44.68 Billion | ₩136.41 Billion | ₩138.67 Billion | ₩93.99 Billion | ▼ -17.7 pp |
| 2009 | 50.5% | ₩62.59 Billion | ₩124.01 Billion | ₩107.36 Billion | ₩44.77 Billion | — |