Namyang Dairy (003920) — Working Capital to Net Assets Ratio
Namyang Dairy (003920) has a Working Capital to Net Assets ratio of 42.0% as of September 2025. Working capital of ₩255.80 Billion (current assets of ₩347.74 Billion minus current liabilities of ₩91.94 Billion) is measured against net assets of ₩608.92 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 003920 defensive interval ratio to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Namyang Dairy Working Capital to Net Assets (2013–2024)
This chart shows how Namyang Dairy's Working Capital to Net Assets ratio has evolved across 12 annual periods from 2013 to 2024. As of September 2025, the ratio stands at 42.0%, reflecting working capital of ₩255.80 Billion against net assets of ₩608.92 Billion KRW. For the complete balance sheet picture, see 003920 asset base.
Annual Working Capital to Net Assets for Namyang Dairy (2013–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Namyang Dairy from 2013 to 2024, covering 12 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 Namyang Dairy liquidity resilience to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (KRW) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 41.6% | ₩262.75 Billion | ₩631.79 Billion | ₩348.23 Billion | ₩85.48 Billion | ▲ +1.9 pp |
| 2023 | 39.7% | ₩264.76 Billion | ₩667.28 Billion | ₩366.14 Billion | ₩101.38 Billion | ▼ -2.0 pp |
| 2022 | 41.7% | ₩307.92 Billion | ₩737.95 Billion | ₩456.11 Billion | ₩148.19 Billion | ▼ -5.4 pp |
| 2021 | 47.1% | ₩383.15 Billion | ₩812.96 Billion | ₩480.02 Billion | ₩96.87 Billion | ▼ -0.6 pp |
| 2020 | 47.7% | ₩410.45 Billion | ₩860.70 Billion | ₩507.81 Billion | ₩97.37 Billion | ▼ -1.2 pp |
| 2019 | 48.9% | ₩446.17 Billion | ₩912.24 Billion | ₩546.86 Billion | ₩100.69 Billion | ▼ -2.1 pp |
| 2018 | 51.0% | ₩453.71 Billion | ₩888.82 Billion | ₩602.40 Billion | ₩148.69 Billion | ▼ -1.8 pp |
| 2017 | 52.9% | ₩473.11 Billion | ₩894.97 Billion | ₩600.83 Billion | ₩127.72 Billion | ▼ -1.1 pp |
| 2016 | 54.0% | ₩480.17 Billion | ₩889.29 Billion | ₩619.20 Billion | ₩139.03 Billion | ▲ +7.4 pp |
| 2015 | 46.6% | ₩395.74 Billion | ₩849.15 Billion | ₩508.99 Billion | ₩113.25 Billion | ▼ -1.3 pp |
| 2014 | 47.9% | ₩395.05 Billion | ₩823.93 Billion | ₩503.17 Billion | ₩108.12 Billion | ▲ +0.3 pp |
| 2013 | 47.7% | ₩393.83 Billion | ₩826.49 Billion | ₩516.29 Billion | ₩122.46 Billion | — |