KB No4 SPAC (205500) — Working Capital to Net Assets Ratio
KB No4 SPAC (205500) has a Working Capital to Net Assets ratio of 41.2% as of December 2025. Working capital of ₩12.40 Billion (current assets of ₩22.52 Billion minus current liabilities of ₩10.12 Billion) is measured against net assets of ₩30.10 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See financial flexibility index of KB No4 SPAC to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
KB No4 SPAC Working Capital to Net Assets (2016–2025)
This chart shows how KB No4 SPAC's Working Capital to Net Assets ratio has evolved across 10 annual periods from 2016 to 2025. As of December 2025, the ratio stands at 41.2%, reflecting working capital of ₩12.40 Billion against net assets of ₩30.10 Billion KRW. See defensive interval ratio of KB No4 SPAC to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for KB No4 SPAC (2016–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for KB No4 SPAC from 2016 to 2025, covering 10 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 205500 stock market capitalisation.
| Year | WC/NA Ratio | Working Capital (KRW) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 41.2% | ₩12.40 Billion | ₩30.10 Billion | ₩22.52 Billion | ₩10.12 Billion | ▼ -4.3 pp |
| 2024 | 45.5% | ₩11.76 Billion | ₩25.85 Billion | ₩17.48 Billion | ₩5.72 Billion | ▼ -5.5 pp |
| 2023 | 51.0% | ₩14.98 Billion | ₩29.35 Billion | ₩18.53 Billion | ₩3.56 Billion | ▼ -26.3 pp |
| 2022 | 77.3% | ₩23.74 Billion | ₩30.71 Billion | ₩28.78 Billion | ₩5.04 Billion | ▼ -22.7 pp |
| 2021 | 100.0% | ₩45.60 Billion | ₩45.61 Billion | ₩48.52 Billion | ₩2.93 Billion | ▲ +18.4 pp |
| 2020 | 81.6% | ₩15.01 Billion | ₩18.39 Billion | ₩17.36 Billion | ₩2.36 Billion | ▼ -2.3 pp |
| 2019 | 83.9% | ₩16.94 Billion | ₩20.20 Billion | ₩20.53 Billion | ₩3.59 Billion | ▼ -0.5 pp |
| 2018 | 84.3% | ₩10.19 Billion | ₩12.09 Billion | ₩14.47 Billion | ₩4.27 Billion | ▼ -33.7 pp |
| 2017 | 118.0% | ₩15.91 Billion | ₩13.48 Billion | ₩18.95 Billion | ₩3.04 Billion | ▲ +26.9 pp |
| 2016 | 91.1% | ₩21.58 Billion | ₩23.69 Billion | ₩23.31 Billion | ₩1.73 Billion | — |