Cosmo Chem (005420) — Working Capital to Net Assets Ratio
Cosmo Chem (005420) has a Working Capital to Net Assets ratio of -34.0% as of December 2025. Working capital of ₩-198.74 Billion (current assets of ₩307.44 Billion minus current liabilities of ₩506.18 Billion) is measured against net assets of ₩584.31 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See debt-free asset ratio of Cosmo Chem to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Cosmo Chem Working Capital to Net Assets (2013–2025)
This chart shows how Cosmo Chem'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 -34.0%, reflecting working capital of ₩-198.74 Billion against net assets of ₩584.31 Billion KRW. Check Cosmo Chem tangible book value ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Cosmo Chem (2013–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Cosmo Chem 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. For live market cap and the full company profile, see 005420 stock market capitalisation.
| Year | WC/NA Ratio | Working Capital (KRW) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -34.0% | ₩-198.74 Billion | ₩584.31 Billion | ₩307.44 Billion | ₩506.18 Billion | ▼ -18.6 pp |
| 2024 | -15.4% | ₩-90.97 Billion | ₩590.71 Billion | ₩406.98 Billion | ₩497.96 Billion | ▼ -23.8 pp |
| 2023 | 8.4% | ₩54.00 Billion | ₩644.49 Billion | ₩377.12 Billion | ₩323.12 Billion | ▲ +8.8 pp |
| 2022 | -0.4% | ₩-1.60 Billion | ₩398.65 Billion | ₩299.63 Billion | ₩301.24 Billion | ▲ +18.1 pp |
| 2021 | -18.5% | ₩-56.02 Billion | ₩302.80 Billion | ₩199.20 Billion | ₩255.22 Billion | ▲ +5.6 pp |
| 2020 | -24.1% | ₩-60.35 Billion | ₩250.01 Billion | ₩203.67 Billion | ₩264.02 Billion | ▼ -11.9 pp |
| 2019 | -12.2% | ₩-27.78 Billion | ₩227.17 Billion | ₩151.75 Billion | ₩179.53 Billion | ▲ +34.3 pp |
| 2018 | -46.5% | ₩-75.59 Billion | ₩162.47 Billion | ₩125.41 Billion | ₩201.00 Billion | ▲ +28.0 pp |
| 2017 | -74.5% | ₩-118.04 Billion | ₩158.35 Billion | ₩103.71 Billion | ₩221.75 Billion | ▲ +124.1 pp |
| 2016 | -198.7% | ₩-209.54 Billion | ₩105.47 Billion | ₩81.21 Billion | ₩290.75 Billion | ▼ -21.9 pp |
| 2015 | -176.8% | ₩-272.95 Billion | ₩154.42 Billion | ₩77.46 Billion | ₩350.41 Billion | ▼ -97.4 pp |
| 2014 | -79.4% | ₩-217.31 Billion | ₩273.82 Billion | ₩158.64 Billion | ₩375.95 Billion | ▼ -37.2 pp |
| 2013 | -42.1% | ₩-128.27 Billion | ₩304.43 Billion | ₩179.15 Billion | ₩307.42 Billion | — |