Dear U Co. Ltd. (376300) — Working Capital to Net Assets Ratio
Dear U Co. Ltd. (376300) has a Working Capital to Net Assets ratio of 80.2% as of December 2025. Working capital of ₩168.41 Billion (current assets of ₩196.70 Billion minus current liabilities of ₩28.29 Billion) is measured against net assets of ₩209.89 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Dear U Co. Ltd. (376300) balance sheet quality index to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Dear U Co. Ltd. Working Capital to Net Assets (2018–2025)
This chart shows how Dear U Co. Ltd.'s Working Capital to Net Assets ratio has evolved across 8 annual periods from 2018 to 2025. As of December 2025, the ratio stands at 80.2%, reflecting working capital of ₩168.41 Billion against net assets of ₩209.89 Billion KRW. Check 376300 tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Dear U Co. Ltd. (2018–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Dear U Co. Ltd. from 2018 to 2025, covering 8 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 Dear U Co. Ltd. market cap and net worth.
| Year | WC/NA Ratio | Working Capital (KRW) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 80.2% | ₩168.41 Billion | ₩209.89 Billion | ₩196.70 Billion | ₩28.29 Billion | ▲ +4.5 pp |
| 2024 | 75.7% | ₩148.40 Billion | ₩196.03 Billion | ₩169.13 Billion | ₩20.73 Billion | ▼ -1.3 pp |
| 2023 | 77.0% | ₩130.50 Billion | ₩169.51 Billion | ₩147.35 Billion | ₩16.86 Billion | ▼ -10.7 pp |
| 2022 | 87.7% | ₩123.84 Billion | ₩141.23 Billion | ₩134.89 Billion | ₩11.05 Billion | ▲ +9.4 pp |
| 2021 | 78.3% | ₩96.79 Billion | ₩123.58 Billion | ₩106.04 Billion | ₩9.26 Billion | ▼ -355.9 pp |
| 2020 | 434.2% | ₩-9.85 Billion | ₩-2.27 Billion | ₩5.65 Billion | ₩15.50 Billion | ▼ -1559.6 pp |
| 2019 | 1993.9% | ₩-6.31 Billion | ₩-316.70 Million | ₩2.37 Billion | ₩8.69 Billion | ▲ +1961.0 pp |
| 2018 | 32.9% | ₩1.41 Billion | ₩4.30 Billion | ₩3.51 Billion | ₩2.10 Billion | — |