Heng Sheng Holding Group Limited (900270) — Working Capital to Net Assets Ratio
Heng Sheng Holding Group Limited (900270) has a Working Capital to Net Assets ratio of 84.2% as of September 2025. Working capital of ₩306.62 Billion (current assets of ₩357.27 Billion minus current liabilities of ₩50.65 Billion) is measured against net assets of ₩364.05 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Heng Sheng Holding Group Limited financial flexibility index to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Heng Sheng Holding Group Limited Working Capital to Net Assets (2014–2024)
This chart shows how Heng Sheng Holding Group Limited's Working Capital to Net Assets ratio has evolved across 11 annual periods from 2014 to 2024. As of September 2025, the ratio stands at 84.2%, reflecting working capital of ₩306.62 Billion against net assets of ₩364.05 Billion KRW. See how many days can Heng Sheng Holding Group Limited fund operations to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Heng Sheng Holding Group Limited (2014–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Heng Sheng Holding Group Limited from 2014 to 2024, covering 11 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 market value of Heng Sheng Holding Group Limited.
| Year | WC/NA Ratio | Working Capital (KRW) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 83.8% | ₩1.51 Billion | ₩1.80 Billion | ₩1.84 Billion | ₩326.34 Million | ▲ +3.8 pp |
| 2023 | 80.0% | ₩1.40 Billion | ₩1.76 Billion | ₩1.69 Billion | ₩290.03 Million | ▼ -14592.9 pp |
| 2022 | 14672.9% | ₩250.20 Billion | ₩1.71 Billion | ₩305.25 Billion | ₩55.05 Billion | ▼ -174.7 pp |
| 2021 | 14847.7% | ₩251.62 Billion | ₩1.69 Billion | ₩310.30 Billion | ₩58.68 Billion | ▲ +2054.0 pp |
| 2020 | 12793.7% | ₩216.98 Billion | ₩1.70 Billion | ₩269.24 Billion | ₩52.26 Billion | ▼ -438.5 pp |
| 2019 | 13232.2% | ₩221.84 Billion | ₩1.68 Billion | ₩279.60 Billion | ₩57.76 Billion | ▲ +946.0 pp |
| 2018 | 12286.3% | ₩181.76 Billion | ₩1.48 Billion | ₩240.09 Billion | ₩58.32 Billion | ▲ +434.9 pp |
| 2017 | 11851.3% | ₩157.92 Billion | ₩1.33 Billion | ₩216.32 Billion | ₩58.40 Billion | ▼ -1747.7 pp |
| 2016 | 13599.0% | ₩157.64 Billion | ₩1.16 Billion | ₩221.98 Billion | ₩64.34 Billion | ▲ +13544.8 pp |
| 2015 | 54.2% | ₩312.36 Million | ₩576.46 Million | ₩672.90 Million | ₩360.54 Million | ▼ -1.5 pp |
| 2014 | 55.7% | ₩44.59 Billion | ₩80.09 Billion | ₩103.11 Billion | ₩58.51 Billion | — |