Isupetasys (007660) — Working Capital to Net Assets Ratio
Isupetasys (007660) has a Working Capital to Net Assets ratio of 59.0% as of December 2025. Working capital of ₩446.30 Billion (current assets of ₩862.77 Billion minus current liabilities of ₩416.47 Billion) is measured against net assets of ₩756.20 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Isupetasys 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
Isupetasys Working Capital to Net Assets (2013–2025)
This chart shows how Isupetasys'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 59.0%, reflecting working capital of ₩446.30 Billion against net assets of ₩756.20 Billion KRW. See Isupetasys (007660) defensive interval to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Isupetasys (2013–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Isupetasys 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 007660 market cap.
| Year | WC/NA Ratio | Working Capital (KRW) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 59.0% | ₩446.30 Billion | ₩756.20 Billion | ₩862.77 Billion | ₩416.47 Billion | ▲ +14.6 pp |
| 2024 | 44.4% | ₩145.33 Billion | ₩327.53 Billion | ₩522.70 Billion | ₩377.36 Billion | ▲ +9.5 pp |
| 2023 | 34.9% | ₩93.11 Billion | ₩266.78 Billion | ₩383.63 Billion | ₩290.51 Billion | ▼ -4.6 pp |
| 2022 | 39.5% | ₩87.86 Billion | ₩222.33 Billion | ₩373.86 Billion | ₩286.00 Billion | ▲ +30.3 pp |
| 2021 | 9.2% | ₩11.59 Billion | ₩125.49 Billion | ₩309.81 Billion | ₩298.22 Billion | ▲ +126.5 pp |
| 2020 | -117.3% | ₩-76.34 Billion | ₩65.11 Billion | ₩218.70 Billion | ₩295.04 Billion | ▼ -2.2 pp |
| 2019 | -115.1% | ₩-87.48 Billion | ₩76.02 Billion | ₩215.09 Billion | ₩302.57 Billion | ▼ -115.4 pp |
| 2018 | 0.3% | ₩576.69 Million | ₩177.66 Billion | ₩268.84 Billion | ₩268.26 Billion | ▼ -6.2 pp |
| 2017 | 6.5% | ₩11.24 Billion | ₩173.12 Billion | ₩266.29 Billion | ₩255.05 Billion | ▼ -10.0 pp |
| 2016 | 16.5% | ₩32.60 Billion | ₩198.07 Billion | ₩293.38 Billion | ₩260.78 Billion | ▲ +11.4 pp |
| 2015 | 5.1% | ₩10.02 Billion | ₩198.12 Billion | ₩244.01 Billion | ₩233.99 Billion | ▼ -7.9 pp |
| 2014 | 13.0% | ₩25.78 Billion | ₩198.63 Billion | ₩267.67 Billion | ₩241.89 Billion | ▼ -34.4 pp |
| 2013 | 47.4% | ₩98.28 Billion | ₩207.32 Billion | ₩267.67 Billion | ₩169.39 Billion | — |