Lotte Chilsung Beverage (005300) — Working Capital to Net Assets Ratio
Lotte Chilsung Beverage (005300) has a Working Capital to Net Assets ratio of -17.8% as of March 2026. Working capital of ₩-286.56 Billion (current assets of ₩1.04 Trillion minus current liabilities of ₩1.33 Trillion) is measured against net assets of ₩1.61 Trillion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Lotte Chilsung Beverage (005300) defensive interval to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Lotte Chilsung Beverage Working Capital to Net Assets (2013–2025)
This chart shows how Lotte Chilsung Beverage's Working Capital to Net Assets ratio has evolved across 13 annual periods from 2013 to 2025. As of March 2026, the ratio stands at -17.8%, reflecting working capital of ₩-286.56 Billion against net assets of ₩1.61 Trillion KRW. For the complete balance sheet picture, see 005300 current and non-current assets.
Annual Working Capital to Net Assets for Lotte Chilsung Beverage (2013–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Lotte Chilsung Beverage 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 Lotte Chilsung Beverage 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) |
|---|---|---|---|---|---|---|
| 2025 | -18.6% | ₩-297.91 Billion | ₩1.60 Trillion | ₩1.05 Trillion | ₩1.34 Trillion | ▲ +3.0 pp |
| 2024 | -21.6% | ₩-341.01 Billion | ₩1.58 Trillion | ₩1.13 Trillion | ₩1.47 Trillion | ▼ -14.1 pp |
| 2023 | -7.5% | ₩-115.34 Billion | ₩1.54 Trillion | ₩1.15 Trillion | ₩1.26 Trillion | ▲ +2.0 pp |
| 2022 | -9.5% | ₩-134.63 Billion | ₩1.41 Trillion | ₩1.02 Trillion | ₩1.15 Trillion | ▼ -11.2 pp |
| 2021 | 1.6% | ₩23.53 Billion | ₩1.45 Trillion | ₩994.50 Billion | ₩970.97 Billion | ▼ -0.5 pp |
| 2020 | 2.2% | ₩28.33 Billion | ₩1.30 Trillion | ₩893.27 Billion | ₩864.94 Billion | ▲ +14.6 pp |
| 2019 | -12.5% | ₩-153.24 Billion | ₩1.23 Trillion | ₩788.39 Billion | ₩941.63 Billion | ▼ -12.5 pp |
| 2018 | 0.0% | ₩-314.74 Million | ₩1.24 Trillion | ₩688.72 Billion | ₩689.03 Billion | ▲ +8.6 pp |
| 2017 | -8.7% | ₩-113.73 Billion | ₩1.31 Trillion | ₩753.85 Billion | ₩867.58 Billion | ▼ -1.1 pp |
| 2016 | -7.5% | ₩-178.58 Billion | ₩2.37 Trillion | ₩1.03 Trillion | ₩1.21 Trillion | ▼ -11.9 pp |
| 2015 | 4.4% | ₩103.89 Billion | ₩2.36 Trillion | ₩940.92 Billion | ₩837.04 Billion | ▲ +12.7 pp |
| 2014 | -8.3% | ₩-193.42 Billion | ₩2.32 Trillion | ₩818.63 Billion | ₩1.01 Trillion | ▼ -12.6 pp |
| 2013 | 4.2% | ₩102.73 Billion | ₩2.43 Trillion | ₩760.63 Billion | ₩657.90 Billion | — |