Yieh Phui Enterprise Co Ltd (2023) — Working Capital to Net Assets Ratio
Yieh Phui Enterprise Co Ltd (2023) has a Working Capital to Net Assets ratio of -3.6% as of December 2025. Working capital of NT$-1.19 Billion (current assets of NT$25.49 Billion minus current liabilities of NT$26.68 Billion) is measured against net assets of NT$33.10 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Yieh Phui Enterprise Co Ltd defensive liquidity buffer to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Yieh Phui Enterprise Co Ltd Working Capital to Net Assets (2006–2025)
This chart shows how Yieh Phui Enterprise Co Ltd's Working Capital to Net Assets ratio has evolved across 20 annual periods from 2006 to 2025. As of December 2025, the ratio stands at -3.6%, reflecting working capital of NT$-1.19 Billion against net assets of NT$33.10 Billion TWD. For the complete balance sheet picture, see how large is Yieh Phui Enterprise Co Ltd's balance sheet.
Annual Working Capital to Net Assets for Yieh Phui Enterprise Co Ltd (2006–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Yieh Phui Enterprise Co Ltd from 2006 to 2025, covering 20 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. Check 2023 cash and liquid asset ratio to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -3.6% | NT$-1.19 Billion | NT$33.10 Billion | NT$25.49 Billion | NT$26.68 Billion | ▲ +1.2 pp |
| 2024 | -4.8% | NT$-1.88 Billion | NT$39.33 Billion | NT$27.95 Billion | NT$29.83 Billion | ▼ -13.2 pp |
| 2023 | 8.4% | NT$2.55 Billion | NT$30.37 Billion | NT$28.42 Billion | NT$25.87 Billion | ▲ +1.8 pp |
| 2022 | 6.7% | NT$2.18 Billion | NT$32.79 Billion | NT$27.61 Billion | NT$25.43 Billion | ▲ +8.4 pp |
| 2021 | -1.8% | NT$-582.22 Million | NT$32.90 Billion | NT$28.89 Billion | NT$29.48 Billion | ▲ +21.4 pp |
| 2020 | -23.2% | NT$-6.46 Billion | NT$27.83 Billion | NT$20.62 Billion | NT$27.08 Billion | ▲ +1.2 pp |
| 2019 | -24.4% | NT$-6.70 Billion | NT$27.45 Billion | NT$20.91 Billion | NT$27.61 Billion | ▼ -18.6 pp |
| 2018 | -5.8% | NT$-1.72 Billion | NT$29.64 Billion | NT$25.00 Billion | NT$26.73 Billion | ▼ -6.6 pp |
| 2017 | 0.8% | NT$242.88 Million | NT$29.64 Billion | NT$27.34 Billion | NT$27.09 Billion | ▼ -0.8 pp |
| 2016 | 1.7% | NT$502.45 Million | NT$30.24 Billion | NT$24.41 Billion | NT$23.91 Billion | ▼ -11.0 pp |
| 2015 | 12.7% | NT$3.68 Billion | NT$29.00 Billion | NT$21.29 Billion | NT$17.61 Billion | ▲ +17.9 pp |
| 2014 | -5.2% | NT$-1.51 Billion | NT$29.25 Billion | NT$23.70 Billion | NT$25.22 Billion | ▼ -2.6 pp |
| 2013 | -2.6% | NT$-734.38 Million | NT$28.65 Billion | NT$23.23 Billion | NT$23.96 Billion | ▼ -27.3 pp |
| 2012 | 24.8% | NT$7.42 Billion | NT$29.94 Billion | NT$24.83 Billion | NT$17.41 Billion | ▲ +13.1 pp |
| 2011 | 11.7% | NT$3.42 Billion | NT$29.17 Billion | NT$21.78 Billion | NT$18.37 Billion | ▼ -13.8 pp |
| 2010 | 25.5% | NT$7.36 Billion | NT$28.85 Billion | NT$22.96 Billion | NT$15.61 Billion | ▲ +23.7 pp |
| 2009 | 1.8% | NT$543.50 Million | NT$29.60 Billion | NT$19.45 Billion | NT$18.90 Billion | ▲ +7.7 pp |
| 2008 | -5.9% | NT$-1.73 Billion | NT$29.43 Billion | NT$18.76 Billion | NT$20.48 Billion | ▼ -27.4 pp |
| 2007 | 21.5% | NT$5.50 Billion | NT$25.56 Billion | NT$17.49 Billion | NT$11.99 Billion | ▲ +1.7 pp |
| 2006 | 19.8% | NT$4.90 Billion | NT$24.80 Billion | NT$18.54 Billion | NT$13.64 Billion | — |