Lian Hwa Foods Corp (1231) — Working Capital to Net Assets Ratio
Lian Hwa Foods Corp (1231) has a Working Capital to Net Assets ratio of 26.6% as of December 2025. Working capital of NT$1.93 Billion (current assets of NT$6.16 Billion minus current liabilities of NT$4.23 Billion) is measured against net assets of NT$7.27 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Lian Hwa Foods Corp liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Lian Hwa Foods Corp Working Capital to Net Assets (2004–2025)
This chart shows how Lian Hwa Foods Corp's Working Capital to Net Assets ratio has evolved across 22 annual periods from 2004 to 2025. As of December 2025, the ratio stands at 26.6%, reflecting working capital of NT$1.93 Billion against net assets of NT$7.27 Billion TWD. For the complete balance sheet picture, see how large is Lian Hwa Foods Corp's balance sheet.
Annual Working Capital to Net Assets for Lian Hwa Foods Corp (2004–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Lian Hwa Foods Corp from 2004 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. Check asset resilience ratio of Lian Hwa Foods Corp to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 26.6% | NT$1.93 Billion | NT$7.27 Billion | NT$6.16 Billion | NT$4.23 Billion | ▼ -6.9 pp |
| 2024 | 33.5% | NT$2.19 Billion | NT$6.56 Billion | NT$5.74 Billion | NT$3.54 Billion | ▲ +3.2 pp |
| 2023 | 30.3% | NT$1.75 Billion | NT$5.78 Billion | NT$5.40 Billion | NT$3.65 Billion | ▼ -2.0 pp |
| 2022 | 32.3% | NT$1.67 Billion | NT$5.17 Billion | NT$4.61 Billion | NT$2.94 Billion | ▲ +10.2 pp |
| 2021 | 22.1% | NT$1.01 Billion | NT$4.57 Billion | NT$4.25 Billion | NT$3.24 Billion | ▼ -15.7 pp |
| 2020 | 37.8% | NT$1.54 Billion | NT$4.07 Billion | NT$3.98 Billion | NT$2.44 Billion | ▲ +3.2 pp |
| 2019 | 34.6% | NT$1.26 Billion | NT$3.65 Billion | NT$4.01 Billion | NT$2.75 Billion | ▼ -6.2 pp |
| 2018 | 40.8% | NT$1.40 Billion | NT$3.44 Billion | NT$3.74 Billion | NT$2.34 Billion | ▲ +0.3 pp |
| 2017 | 40.5% | NT$1.27 Billion | NT$3.13 Billion | NT$3.16 Billion | NT$1.89 Billion | ▼ -0.6 pp |
| 2016 | 41.1% | NT$1.24 Billion | NT$3.02 Billion | NT$2.96 Billion | NT$1.72 Billion | ▼ -2.6 pp |
| 2015 | 43.7% | NT$1.23 Billion | NT$2.81 Billion | NT$3.03 Billion | NT$1.80 Billion | ▲ +7.2 pp |
| 2014 | 36.5% | NT$952.65 Million | NT$2.61 Billion | NT$2.74 Billion | NT$1.79 Billion | ▼ -5.4 pp |
| 2013 | 41.9% | NT$1.06 Billion | NT$2.53 Billion | NT$2.50 Billion | NT$1.44 Billion | ▼ -10.9 pp |
| 2012 | 52.8% | NT$1.23 Billion | NT$2.33 Billion | NT$2.53 Billion | NT$1.30 Billion | ▼ -2.1 pp |
| 2011 | 54.9% | NT$1.17 Billion | NT$2.14 Billion | NT$2.51 Billion | NT$1.34 Billion | ▲ +0.7 pp |
| 2010 | 54.2% | NT$1.07 Billion | NT$1.97 Billion | NT$2.12 Billion | NT$1.05 Billion | ▼ -11.1 pp |
| 2009 | 65.3% | NT$1.14 Billion | NT$1.75 Billion | NT$1.84 Billion | NT$692.97 Million | ▲ +1.4 pp |
| 2008 | 64.0% | NT$1.10 Billion | NT$1.73 Billion | NT$1.88 Billion | NT$778.41 Million | ▲ +2.8 pp |
| 2007 | 61.2% | NT$1.05 Billion | NT$1.71 Billion | NT$1.63 Billion | NT$579.19 Million | ▲ +9.9 pp |
| 2006 | 51.3% | NT$865.67 Million | NT$1.69 Billion | NT$1.62 Billion | NT$753.40 Million | ▼ -5.3 pp |
| 2005 | 56.6% | NT$959.21 Million | NT$1.69 Billion | NT$1.82 Billion | NT$856.43 Million | ▲ +15.3 pp |
| 2004 | 41.3% | NT$698.97 Million | NT$1.69 Billion | NT$1.52 Billion | NT$822.93 Million | — |