Yangjisa Co. Ltd (030960) — Working Capital to Net Assets Ratio
Yangjisa Co. Ltd (030960) has a Working Capital to Net Assets ratio of 57.2% as of March 2026. Working capital of ₩109.02 Billion (current assets of ₩133.16 Billion minus current liabilities of ₩24.14 Billion) is measured against net assets of ₩190.76 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 030960 days of operational coverage to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Yangjisa Co. Ltd Working Capital to Net Assets (2014–2025)
This chart shows how Yangjisa Co. Ltd's Working Capital to Net Assets ratio has evolved across 12 annual periods from 2014 to 2025. As of March 2026, the ratio stands at 57.2%, reflecting working capital of ₩109.02 Billion against net assets of ₩190.76 Billion KRW. For the complete balance sheet picture, see Yangjisa Co. Ltd total assets.
Annual Working Capital to Net Assets for Yangjisa Co. Ltd (2014–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Yangjisa Co. Ltd from 2014 to 2025, 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 Yangjisa Co. Ltd (030960) asset 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 | 61.2% | ₩115.17 Billion | ₩188.17 Billion | ₩131.89 Billion | ₩16.73 Billion | ▼ -7.5 pp |
| 2024 | 68.7% | ₩129.56 Billion | ₩188.66 Billion | ₩137.20 Billion | ₩7.64 Billion | ▼ -5.0 pp |
| 2023 | 73.7% | ₩136.63 Billion | ₩185.48 Billion | ₩145.32 Billion | ₩8.69 Billion | ▲ +7.2 pp |
| 2022 | 66.5% | ₩122.63 Billion | ₩184.45 Billion | ₩131.43 Billion | ₩8.80 Billion | ▼ -0.5 pp |
| 2021 | 67.0% | ₩126.92 Billion | ₩189.47 Billion | ₩146.83 Billion | ₩19.91 Billion | ▲ +65.6 pp |
| 2020 | 1.4% | ₩2.55 Billion | ₩188.89 Billion | ₩51.42 Billion | ₩48.87 Billion | ▼ -4.8 pp |
| 2019 | 6.2% | ₩4.20 Billion | ₩68.09 Billion | ₩23.86 Billion | ₩19.66 Billion | ▼ -2.2 pp |
| 2018 | 8.3% | ₩5.57 Billion | ₩66.77 Billion | ₩19.05 Billion | ₩13.48 Billion | ▲ +4.7 pp |
| 2017 | 3.6% | ₩2.33 Billion | ₩64.98 Billion | ₩18.00 Billion | ₩15.67 Billion | ▲ +1.7 pp |
| 2016 | 1.9% | ₩1.19 Billion | ₩62.03 Billion | ₩17.86 Billion | ₩16.67 Billion | ▲ +10.5 pp |
| 2015 | -8.6% | ₩-5.17 Billion | ₩60.09 Billion | ₩14.83 Billion | ₩20.00 Billion | ▼ -1.3 pp |
| 2014 | -7.3% | ₩-4.58 Billion | ₩62.57 Billion | ₩16.81 Billion | ₩21.39 Billion | — |