TOPMATERIAL LTD Working Capital to Net Assets Ratio
TOPMATERIAL LTD working capital to net assets ratio. TOPMATERIAL LTD (360070) has a Working Capital to Net Assets ratio of -14.5% as of June 2026. Working capital of ₩-14.40 Billion (current assets of ₩75.90 Billion minus current liabilities of ₩90.30 Billion) is measured against net assets of ₩99.06 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of TOPMATERIAL LTD (2021–2025)
Working capital to net assets ratio of TOPMATERIAL LTD from 2021 to 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 June 2026, the ratio stands at -14.5%, reflecting working capital of ₩-14.40 Billion against net assets of ₩99.06 Billion KRW. See how many days can TOPMATERIAL LTD fund operations to measure how many days the company can operate on defensive assets alone.
TOPMATERIAL LTD Working Capital to Net Assets Ratio by Year (2021–2025)
TOPMATERIAL LTD working capital to net assets ratio by year from 2021 to 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. For the complete balance sheet picture, see TOPMATERIAL LTD (360070) total assets.
| 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 | — |