Universal Inc Working Capital to Net Assets Ratio
Universal Inc working capital to net assets ratio. Universal Inc (1325) has a Working Capital to Net Assets ratio of 60.8% as of June 2026. Working capital of NT$1.61 Billion (current assets of NT$1.65 Billion minus current liabilities of NT$34.35 Million) is measured against net assets of NT$2.65 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. Check 1325 intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of Universal Inc (2009–2025)
Working capital to net assets ratio of Universal Inc from 2009 to 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 June 2026, the ratio stands at 60.8%, reflecting working capital of NT$1.61 Billion against net assets of NT$2.65 Billion TWD. See 1325 defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Universal Inc Working Capital to Net Assets Ratio by Year (2009–2025)
Universal Inc working capital to net assets ratio by year from 2009 to 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. For the complete balance sheet picture, see Universal Inc asset portfolio.
| 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 | — |