IBKS No. 15 Special Purpose Acquisition Co. Ltd. (373200) — Working Capital to Net Assets Ratio
IBKS No. 15 Special Purpose Acquisition Co. Ltd. (373200) has a Working Capital to Net Assets ratio of -43.7% as of June 2026. Working capital of ₩-10.36 Billion (current assets of ₩28.33 Billion minus current liabilities of ₩38.69 Billion) is measured against net assets of ₩23.74 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See IBKS No. 15 Special Purpose Acquisition defensive liquidity buffer to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
IBKS No. 15 Special Purpose Acquisition Co. Ltd. Working Capital to Net Assets (2020–2025)
This chart shows how IBKS No. 15 Special Purpose Acquisition Co. Ltd.'s Working Capital to Net Assets ratio has evolved across 6 annual periods from 2020 to 2025. As of June 2026, the ratio stands at -43.7%, reflecting working capital of ₩-10.36 Billion against net assets of ₩23.74 Billion KRW. For the complete balance sheet picture, see IBKS No. 15 Special Purpose Acquisition balance sheet assets.
Annual Working Capital to Net Assets for IBKS No. 15 Special Purpose Acquisition Co. Ltd. (2020–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for IBKS No. 15 Special Purpose Acquisition Co. Ltd. from 2020 to 2025, covering 6 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 IBKS No. 15 Special Purpose Acquisition asset resilience ratio 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 | -21.8% | ₩-4.51 Billion | ₩20.69 Billion | ₩21.64 Billion | ₩26.14 Billion | ▲ +96.4 pp |
| 2024 | -118.2% | ₩-12.47 Billion | ₩10.55 Billion | ₩2.13 Billion | ₩14.59 Billion | ▼ -151.2 pp |
| 2023 | 32.9% | ₩1.65 Billion | ₩5.01 Billion | ₩8.74 Billion | ₩7.09 Billion | ▲ +94.1 pp |
| 2022 | -61.1% | ₩-8.87 Billion | ₩14.51 Billion | ₩5.85 Billion | ₩14.72 Billion | ▼ -146.2 pp |
| 2021 | 85.1% | ₩5.61 Billion | ₩6.59 Billion | ₩7.77 Billion | ₩2.17 Billion | ▼ -297.8 pp |
| 2020 | 382.9% | ₩1.58 Billion | ₩413.55 Million | ₩1.59 Billion | ₩1.80 Million | — |