TOPMATERIAL LTD (360070) — Working Capital to Net Assets Ratio
TOPMATERIAL LTD (360070) has a Working Capital to Net Assets ratio of 33.8% as of March 2026. Working capital of ₩36.78 Billion (current assets of ₩80.37 Billion minus current liabilities of ₩43.60 Billion) is measured against net assets of ₩108.91 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See operational self-sufficiency of TOPMATERIAL LTD to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
TOPMATERIAL LTD Working Capital to Net Assets (2021–2025)
This chart shows how TOPMATERIAL LTD's Working Capital to Net Assets ratio has evolved across 5 annual periods from 2021 to 2025. As of March 2026, the ratio stands at 33.8%, reflecting working capital of ₩36.78 Billion against net assets of ₩108.91 Billion KRW. For the complete balance sheet picture, see TOPMATERIAL LTD balance sheet assets.
Annual Working Capital to Net Assets for TOPMATERIAL LTD (2021–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for TOPMATERIAL LTD from 2021 to 2025, covering 5 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 financial resilience of TOPMATERIAL LTD 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 | 36.0% | ₩39.35 Billion | ₩109.30 Billion | ₩80.49 Billion | ₩41.15 Billion | ▼ -44.1 pp |
| 2024 | 80.1% | ₩113.08 Billion | ₩141.20 Billion | ₩143.26 Billion | ₩30.19 Billion | ▼ -15.6 pp |
| 2023 | 95.7% | ₩148.85 Billion | ₩155.59 Billion | ₩160.40 Billion | ₩11.55 Billion | ▲ +19.4 pp |
| 2022 | 76.3% | ₩73.51 Billion | ₩96.33 Billion | ₩97.99 Billion | ₩24.47 Billion | ▲ +15.2 pp |
| 2021 | 61.1% | ₩16.02 Billion | ₩26.20 Billion | ₩19.73 Billion | ₩3.71 Billion | — |