Universal Inc (1325) — Working Capital to Net Assets Ratio
Universal Inc (1325) has a Working Capital to Net Assets ratio of 61.1% as of March 2026. Working capital of NT$1.63 Billion (current assets of NT$1.67 Billion minus current liabilities of NT$37.11 Million) is measured against net assets of NT$2.67 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 1325 cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Universal Inc Working Capital to Net Assets (2009–2025)
This chart shows how Universal Inc's Working Capital to Net Assets ratio has evolved across 17 annual periods from 2009 to 2025. As of March 2026, the ratio stands at 61.1%, reflecting working capital of NT$1.63 Billion against net assets of NT$2.67 Billion TWD. For the complete balance sheet picture, see 1325 total assets.
Annual Working Capital to Net Assets for Universal Inc (2009–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Universal Inc from 2009 to 2025, covering 17 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 Universal Inc liquidity resilience 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 | 60.8% | NT$1.62 Billion | NT$2.67 Billion | NT$1.66 Billion | NT$43.65 Million | ▼ -0.2 pp |
| 2024 | 61.0% | NT$1.68 Billion | NT$2.76 Billion | NT$1.73 Billion | NT$43.15 Million | ▲ +1.9 pp |
| 2023 | 59.2% | NT$1.69 Billion | NT$2.86 Billion | NT$1.75 Billion | NT$56.99 Million | ▲ +0.9 pp |
| 2022 | 58.3% | NT$1.68 Billion | NT$2.88 Billion | NT$1.75 Billion | NT$68.53 Million | ▼ -0.7 pp |
| 2021 | 59.0% | NT$1.80 Billion | NT$3.05 Billion | NT$1.90 Billion | NT$105.65 Million | ▼ -7.8 pp |
| 2020 | 66.8% | NT$2.56 Billion | NT$3.83 Billion | NT$3.29 Billion | NT$729.41 Million | ▲ +19.1 pp |
| 2019 | 47.6% | NT$840.20 Million | NT$1.76 Billion | NT$887.38 Million | NT$47.18 Million | ▼ -7.0 pp |
| 2018 | 54.6% | NT$975.51 Million | NT$1.79 Billion | NT$1.03 Billion | NT$59.23 Million | ▼ -0.3 pp |
| 2017 | 54.9% | NT$971.47 Million | NT$1.77 Billion | NT$1.04 Billion | NT$64.02 Million | ▲ +1.3 pp |
| 2016 | 53.6% | NT$968.75 Million | NT$1.81 Billion | NT$1.07 Billion | NT$105.48 Million | ▼ -0.8 pp |
| 2015 | 54.4% | NT$1.06 Billion | NT$1.95 Billion | NT$1.15 Billion | NT$88.49 Million | ▲ +3.3 pp |
| 2014 | 51.2% | NT$978.55 Million | NT$1.91 Billion | NT$1.04 Billion | NT$60.29 Million | ▲ +0.1 pp |
| 2013 | 51.1% | NT$976.90 Million | NT$1.91 Billion | NT$1.09 Billion | NT$115.40 Million | ▲ +5.4 pp |
| 2012 | 45.7% | NT$806.79 Million | NT$1.77 Billion | NT$900.03 Million | NT$93.23 Million | ▼ -0.6 pp |
| 2011 | 46.3% | NT$842.23 Million | NT$1.82 Billion | NT$976.50 Million | NT$134.27 Million | ▼ -1.3 pp |
| 2010 | 47.6% | NT$838.55 Million | NT$1.76 Billion | NT$1.02 Billion | NT$186.09 Million | ▼ -3.5 pp |
| 2009 | 51.1% | NT$816.50 Million | NT$1.60 Billion | NT$955.10 Million | NT$138.60 Million | — |