BioSmart Co.Ltd (038460) — Working Capital to Net Assets Ratio
BioSmart Co.Ltd (038460) has a Working Capital to Net Assets ratio of 41.7% as of September 2025. Working capital of ₩74.60 Billion (current assets of ₩161.07 Billion minus current liabilities of ₩86.47 Billion) is measured against net assets of ₩178.85 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See financial agility of BioSmart Co.Ltd to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
BioSmart Co.Ltd Working Capital to Net Assets (2014–2024)
This chart shows how BioSmart Co.Ltd's Working Capital to Net Assets ratio has evolved across 11 annual periods from 2014 to 2024. As of September 2025, the ratio stands at 41.7%, reflecting working capital of ₩74.60 Billion against net assets of ₩178.85 Billion KRW. See BioSmart Co.Ltd liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for BioSmart Co.Ltd (2014–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for BioSmart Co.Ltd from 2014 to 2024, covering 11 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 038460 company net worth.
| Year | WC/NA Ratio | Working Capital (KRW) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 42.1% | ₩54.48 Billion | ₩129.48 Billion | ₩133.75 Billion | ₩79.27 Billion | ▲ +29.8 pp |
| 2023 | 12.3% | ₩14.98 Billion | ₩121.63 Billion | ₩135.29 Billion | ₩120.30 Billion | ▲ +13.9 pp |
| 2022 | -1.6% | ₩-1.53 Billion | ₩96.72 Billion | ₩129.65 Billion | ₩131.18 Billion | ▼ -32.4 pp |
| 2021 | 30.8% | ₩30.50 Billion | ₩99.10 Billion | ₩118.96 Billion | ₩88.46 Billion | ▲ +0.7 pp |
| 2020 | 30.1% | ₩29.10 Billion | ₩96.78 Billion | ₩86.84 Billion | ₩57.74 Billion | ▼ -11.1 pp |
| 2019 | 41.1% | ₩43.38 Billion | ₩105.47 Billion | ₩102.27 Billion | ₩58.88 Billion | ▲ +18.3 pp |
| 2018 | 22.8% | ₩18.38 Billion | ₩80.49 Billion | ₩62.99 Billion | ₩44.61 Billion | ▲ +7.5 pp |
| 2017 | 15.3% | ₩9.91 Billion | ₩64.76 Billion | ₩35.85 Billion | ₩25.94 Billion | ▲ +16.8 pp |
| 2016 | -1.5% | ₩-909.73 Million | ₩59.19 Billion | ₩35.45 Billion | ₩36.36 Billion | ▼ -14.2 pp |
| 2015 | 12.6% | ₩7.43 Billion | ₩58.82 Billion | ₩21.12 Billion | ₩13.69 Billion | ▲ +1.1 pp |
| 2014 | 11.5% | ₩5.81 Billion | ₩50.46 Billion | ₩18.26 Billion | ₩12.44 Billion | — |