LIG-ES SPAC (220260) — Working Capital to Net Assets Ratio
LIG-ES SPAC (220260) has a Working Capital to Net Assets ratio of -13.0% as of September 2025. Working capital of ₩-8.48 Billion (current assets of ₩41.39 Billion minus current liabilities of ₩49.87 Billion) is measured against net assets of ₩65.34 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 220260 defensive interval ratio to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
LIG-ES SPAC Working Capital to Net Assets (2016–2024)
This chart shows how LIG-ES SPAC's Working Capital to Net Assets ratio has evolved across 9 annual periods from 2016 to 2024. As of September 2025, the ratio stands at -13.0%, reflecting working capital of ₩-8.48 Billion against net assets of ₩65.34 Billion KRW. For the complete balance sheet picture, see 220260 total assets.
Annual Working Capital to Net Assets for LIG-ES SPAC (2016–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for LIG-ES SPAC from 2016 to 2024, covering 9 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 LIG-ES SPAC (220260) 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) |
|---|---|---|---|---|---|---|
| 2024 | 7.6% | ₩5.05 Billion | ₩66.66 Billion | ₩59.71 Billion | ₩54.66 Billion | ▲ +1.1 pp |
| 2023 | 6.5% | ₩3.99 Billion | ₩61.68 Billion | ₩34.94 Billion | ₩30.95 Billion | ▼ -51.8 pp |
| 2022 | 58.3% | ₩34.35 Billion | ₩58.95 Billion | ₩50.71 Billion | ₩16.36 Billion | ▼ -1.0 pp |
| 2021 | 59.3% | ₩32.59 Billion | ₩54.97 Billion | ₩48.48 Billion | ₩15.88 Billion | ▲ +39.3 pp |
| 2020 | 20.0% | ₩9.21 Billion | ₩46.05 Billion | ₩23.81 Billion | ₩14.60 Billion | ▲ +9.9 pp |
| 2019 | 10.1% | ₩4.50 Billion | ₩44.54 Billion | ₩21.13 Billion | ₩16.64 Billion | ▼ -55.8 pp |
| 2018 | 65.9% | ₩23.55 Billion | ₩35.72 Billion | ₩34.17 Billion | ₩10.62 Billion | ▼ -0.1 pp |
| 2017 | 66.0% | ₩19.89 Billion | ₩30.12 Billion | ₩26.96 Billion | ₩7.07 Billion | ▼ -42.4 pp |
| 2016 | 108.4% | ₩5.94 Billion | ₩5.48 Billion | ₩5.94 Billion | ₩0.00 | — |