ABVC Biopharma Inc (ABVC) — Working Capital to Net Assets Ratio
ABVC Biopharma Inc (ABVC) has a Working Capital to Net Assets ratio of -37.0% as of March 2026. Working capital of $-4.74 Million (current assets of $648.85K minus current liabilities of $5.39 Million) is measured against net assets of $12.83 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See financial agility of ABVC Biopharma Inc to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
ABVC Biopharma Inc Working Capital to Net Assets (2002–2025)
This chart shows how ABVC Biopharma Inc's Working Capital to Net Assets ratio has evolved across 22 annual periods from 2002 to 2025. As of March 2026, the ratio stands at -37.0%, reflecting working capital of $-4.74 Million against net assets of $12.83 Million USD. See ABVC Biopharma Inc defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for ABVC Biopharma Inc (2002–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for ABVC Biopharma Inc from 2002 to 2025, covering 22 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 ABVC stock market capitalisation.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -27.5% | $-3.66 Million | $13.30 Million | $2.50 Million | $6.16 Million | ▲ +577.1 pp |
| 2024 | -604.7% | $-4.38 Million | $723.96K | $2.18 Million | $6.56 Million | ▼ -250.1 pp |
| 2023 | -354.6% | $-4.45 Million | $1.25 Million | $1.66 Million | $6.10 Million | ▼ -298.9 pp |
| 2022 | -55.7% | $-2.56 Million | $4.59 Million | $2.99 Million | $5.54 Million | ▼ -100.3 pp |
| 2021 | 44.7% | $3.96 Million | $8.87 Million | $7.65 Million | $3.69 Million | ▲ +21.8 pp |
| 2020 | 22.8% | $1.33 Million | $5.82 Million | $6.17 Million | $4.84 Million | ▼ -4732.9 pp |
| 2019 | 4755.7% | $-5.94 Million | $-124.82K | $878.24K | $6.81 Million | ▲ +4660.6 pp |
| 2018 | 95.2% | $-5.47 Million | $-5.75 Million | $96.27K | $5.57 Million | ▲ +230.4 pp |
| 2017 | -135.3% | $-3.33 Million | $2.46 Million | $760.97K | $4.09 Million | ▼ -235.3 pp |
| 2016 | 100.0% | $-6.52 Million | $-6.52 Million | $18.64K | $6.54 Million | ▲ +222.1 pp |
| 2015 | -122.1% | $-35.52K | $29.08K | $3.63K | $39.15K | ▼ -16.9 pp |
| 2014 | -105.3% | $-32.17K | $30.56K | $1.86K | $34.03K | ▼ -223.5 pp |
| 2011 | 118.3% | $-1.73 Million | $-1.46 Million | $101.92K | $1.83 Million | ▲ +9.6 pp |
| 2010 | 108.7% | $-3.25 Million | $-2.99 Million | $33.15K | $3.29 Million | ▼ -17.0 pp |
| 2009 | 125.7% | $-2.53 Million | $-2.01 Million | $1.40K | $2.53 Million | ▼ -14.8 pp |
| 2008 | 140.5% | $-1.74 Million | $-1.24 Million | $999.48K | $2.74 Million | ▲ +152.1 pp |
| 2007 | -11.6% | $-33.67K | $290.29K | $880.17K | $913.84K | ▼ -111.6 pp |
| 2006 | 100.0% | $35.27K | $35.27K | $88.34K | $53.07K | ▲ +0.0 pp |
| 2005 | 100.0% | $60.67K | $60.67K | $63.40K | $2.72K | ▲ +0.0 pp |
| 2004 | 100.0% | $87.34K | $87.34K | $90.31K | $2.96K | ▲ +0.0 pp |
| 2003 | 100.0% | $80.00K | $80.00K | $110.00K | $30.00K | ▲ +0.0 pp |
| 2002 | 100.0% | $10.00K | $10.00K | $40.00K | $30.00K | — |