KOYJ Co. Ltd (121850) — Working Capital to Net Assets Ratio
KOYJ Co. Ltd (121850) has a Working Capital to Net Assets ratio of -473.1% as of December 2025. Working capital of ₩-5.67 Billion (current assets of ₩10.21 Billion minus current liabilities of ₩15.87 Billion) is measured against net assets of ₩1.20 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 121850 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
KOYJ Co. Ltd Working Capital to Net Assets (2014–2025)
This chart shows how KOYJ Co. Ltd's Working Capital to Net Assets ratio has evolved across 12 annual periods from 2014 to 2025. As of December 2025, the ratio stands at -473.1%, reflecting working capital of ₩-5.67 Billion against net assets of ₩1.20 Billion KRW. For the complete balance sheet picture, see total assets of KOYJ Co. Ltd.
Annual Working Capital to Net Assets for KOYJ Co. Ltd (2014–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for KOYJ 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 how resilient are KOYJ Co. Ltd's assets 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 | -473.1% | ₩-5.67 Billion | ₩1.20 Billion | ₩10.21 Billion | ₩15.87 Billion | ▼ -461.0 pp |
| 2024 | -12.1% | ₩-1.49 Billion | ₩12.28 Billion | ₩12.96 Billion | ₩14.46 Billion | ▼ -14.4 pp |
| 2023 | 2.3% | ₩342.12 Million | ₩14.99 Billion | ₩14.52 Billion | ₩14.17 Billion | ▼ -35.4 pp |
| 2022 | 37.7% | ₩7.22 Billion | ₩19.15 Billion | ₩23.86 Billion | ₩16.64 Billion | ▲ +89.9 pp |
| 2021 | -52.2% | ₩-2.36 Billion | ₩4.51 Billion | ₩8.24 Billion | ₩10.60 Billion | ▼ -80.8 pp |
| 2020 | 28.6% | ₩4.77 Billion | ₩16.69 Billion | ₩17.84 Billion | ₩13.07 Billion | ▲ +29.3 pp |
| 2019 | -0.7% | ₩-127.99 Million | ₩19.19 Billion | ₩17.38 Billion | ₩17.51 Billion | ▲ +79.5 pp |
| 2018 | -80.2% | ₩-12.44 Billion | ₩15.51 Billion | ₩14.83 Billion | ₩27.27 Billion | ▼ -61.8 pp |
| 2017 | -18.4% | ₩-4.16 Billion | ₩22.54 Billion | ₩17.00 Billion | ₩21.15 Billion | ▼ -28.5 pp |
| 2016 | 10.1% | ₩3.00 Billion | ₩29.80 Billion | ₩23.65 Billion | ₩20.65 Billion | ▲ +3.8 pp |
| 2015 | 6.2% | ₩1.71 Billion | ₩27.34 Billion | ₩22.42 Billion | ₩20.71 Billion | ▼ -10.1 pp |
| 2014 | 16.4% | ₩4.86 Billion | ₩29.71 Billion | ₩22.63 Billion | ₩17.77 Billion | — |