Smac Co. Ltd (097780) — Working Capital to Net Assets Ratio
Smac Co. Ltd (097780) has a Working Capital to Net Assets ratio of 59.9% as of March 2026. Working capital of ₩127.08 Billion (current assets of ₩149.17 Billion minus current liabilities of ₩22.09 Billion) is measured against net assets of ₩212.19 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. For the complete balance sheet picture, see 097780 asset base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Smac Co. Ltd Working Capital to Net Assets (2014–2025)
This chart shows how Smac 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 59.9%, reflecting working capital of ₩127.08 Billion against net assets of ₩212.19 Billion KRW. Explore Smac Co. Ltd capital reinvestment ratio to see what proportion of operating cash flow is directed to capital expenditures.
Annual Working Capital to Net Assets for Smac Co. Ltd (2014–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Smac 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. Explore how much of Smac Co. Ltd's assets are long-term investments to see how much of total assets are deployed in long-term investments.
| Year | WC/NA Ratio | Working Capital (KRW) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 61.3% | ₩132.90 Billion | ₩216.63 Billion | ₩169.23 Billion | ₩36.33 Billion | ▲ +15.9 pp |
| 2024 | 45.5% | ₩114.43 Billion | ₩251.53 Billion | ₩173.50 Billion | ₩59.07 Billion | ▲ +6.0 pp |
| 2023 | 39.5% | ₩104.96 Billion | ₩265.49 Billion | ₩171.19 Billion | ₩66.23 Billion | ▼ -2.0 pp |
| 2022 | 41.5% | ₩97.37 Billion | ₩234.40 Billion | ₩161.30 Billion | ₩63.93 Billion | ▲ +12.2 pp |
| 2021 | 29.4% | ₩84.02 Billion | ₩285.98 Billion | ₩165.24 Billion | ₩81.22 Billion | ▼ -29.9 pp |
| 2020 | 59.3% | ₩171.74 Billion | ₩289.49 Billion | ₩227.82 Billion | ₩56.08 Billion | ▲ +38.1 pp |
| 2019 | 21.2% | ₩46.99 Billion | ₩221.22 Billion | ₩151.48 Billion | ₩104.49 Billion | ▼ -11.4 pp |
| 2018 | 32.6% | ₩73.46 Billion | ₩225.35 Billion | ₩145.95 Billion | ₩72.49 Billion | ▲ +10.6 pp |
| 2017 | 22.0% | ₩30.10 Billion | ₩137.10 Billion | ₩89.98 Billion | ₩59.88 Billion | ▲ +4.0 pp |
| 2016 | 17.9% | ₩18.09 Billion | ₩100.81 Billion | ₩74.69 Billion | ₩56.60 Billion | ▼ -5.7 pp |
| 2015 | 23.7% | ₩18.09 Billion | ₩76.37 Billion | ₩67.14 Billion | ₩49.06 Billion | ▲ +8.6 pp |
| 2014 | 15.1% | ₩17.98 Billion | ₩119.23 Billion | ₩64.82 Billion | ₩46.84 Billion | — |